Dy. CIT v. Sunita Finlease Ltd.

11 Taxmann.com 241High Court2011#8681 most cited

What is Dy. CIT v. Sunita Finlease Ltd. authority for?

Administrative instructions issued by the Central Board of Direct Taxes (CBDT) under section 119 of the Income-tax Act are binding on income-tax officers. These instructions, when issued under section 119(2)(a), can extend timelines for actions like issuing notices under section 143(2), and non-compliance with these binding instructions can render subsequent actions invalid.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.

Also referred to as

Dy. CIT v. Sunita Finlease Ltd. · section 119 · section 143(2) · CBDT instruction · binding instruction · administrative instruction · delay in notice · invalid assessment · Chhattisgarh High Court · Income Tax Act

Sections most often in play

Section 119Section 142(1)Section 143(2)Section 143(3)Section 148Section 234ASection 234BSection 234C

Issues it is cited on

section 119(2)(a)section 5(8)principal director general of income-taxsection 119(2)closely held companyjdaaccumulated profitsretracted statementsection 119section 292bchief commissionerspecified authority

Judgments citing Dy. CIT v. Sunita Finlease Ltd.

Changaai Mangalote Ibrahim, Bangalore vs. The Income Tax Officer, Ward-1(2)(4), Bangalore

In the result, assessee's appeal stands allowed

ITA 1405/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Nov 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Sri Ravi Shankar S.V., A.RFor Respondent: Sri D.K. Mishra, D.R
Section 143(2)Section 234ASection 250Section 54F

…ITA No.1405/Bang/2024 Changaai Mangalote Ibrahim, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2016-17 Changaai Mangalote Ibrahim #81, Benson Cross Road Benson Town ITO Vs. Bangalore 560 046 Ward-1(2)(4) Bangalore PAN NO : AACPI5672G APPELLANT RESPONDENT Appellant by : Sri Ravi Shankar S.V., A.R. Respondent by : Sri D.K. Mishra, D.R. Date of Hearing : 08.10.2024 Date of Pronouncement : 13.11.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of assesse…

Cummins Technologies India (P) Ltd., Dewas vs. ACIT Circle 1(1), Ujjain

In the result, the appeal of the assesse is allowed

ITA 982/IND/2019[2015-16]Status: DisposedITAT Indore30 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

Section 143(3)Section 144CSection 144C(5)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Commins Technologies India ACIT, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) PAN: AABCT2018B Assessee by Shri Ketan Ved & Pinkesh Vakharia ARs Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 29.11.2023 Date of Pronouncement 30.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against assessment order dated 15.10.2019 passed u/s 1…

Gajraj Giri, Bilaspur vs. Income Tax Officer, Ward-2(1), Bilaspur

In the result, the assessee's appeal is allowed in terms of my observations above

ITA 222/RPR/2023[2014-15]Status: DisposedITAT Raipur06 Sept 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 222/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Gajraj Giri S/O. Raghuraj Giri, Sai Mandir Road, Jaharbhata, Bilaspur (C.G.)-495 001 Pan : Afgpg0112E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward 2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 147Section 148Section 56(2)(vii)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 222/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 Gajraj Giri S/o. Raghuraj Giri, Sai Mandir Road, Jaharbhata, Bilaspur (C.G.)-495 001 PAN : AFGPG0112E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward 2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 04.09.2023 घोषणा क"…

Shri Mayur Bansal, Gwalior vs. The DCIT, Central, Bhopal

In the result, appeals of the revenue in IT(SS)ANo

ITA 81/IND/2021[2018-19]Status: DisposedITAT Indore28 Aug 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 119Section 153ASection 156

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.181/Ind/2020 (Assessment Year:2014-15) DCIT, Central Shri Mayur Bansal Bhopal Airtel Office, Sinde Ki Vs. Chawani Lashkar Gwalior (Appellant / Revenue) (Respondent/ Assessee) PAN: ACBPB 7860Q IT(SS)A No.182/Ind/2020 (Assessment Year:2014-15) DCIT, Central Shri Yogesh Bansal Gwalior Airtel Office, Sinde Ki Vs. Chawani Lashkar Gwalior (Appellant / Revenue) (Respondent/ Assessee) PAN: AHIPB 6667M Shri Mayur Bansal ACIT,…

Shri Ishak, Indore vs. The ITO 5(4), Indore

In the result, the appeal filed by the assesse is allowed

ITA 13/IND/2023[2011-12]Status: DisposedITAT Indore24 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ishak Ito 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akxpi 6044 D Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.08.2023 Date Of Pronouncement 24.08.2023

Section 144Section 147Section 154

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shri Ishak ITO 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AKXPI 6044 D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 21.08.2023 Date of Pronouncement 24.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 22.11.2022 of Commissioner of Income Tax(Appeals), National Appeal Ce…

M/S. Practo Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bangalore

In the result, the appeal by the assessee is allowed

ITA 154/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri Dhanesh Bafna & Ali Asgar Rampurawala, CAFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.154/Bang/2022 Assessment year : 2017-18 Practo Technologies Pvt. Ltd., Vs. The Deputy Commissioner Weworks, Salarpuria Symbiosis, of Income Tax, Arekere Village, Begur Hobli, Central Circle 1(3), Bannerghatta Road, Bangalore. Bangalore – 560 076. PAN: AACCN 8042Q 16APPELLANT RESPONDENT Appellant by : S/Shri Dhanesh Bafna & Ali Asgar Rampurawala, CA Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 18.05.2023 Date…

Shri H.K. Suresh, Bengaluru vs. The Principal Commissioner of Income Tax (Central), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 625/BANG/2021[2011-12]Status: DisposedITAT Bangalore06 Dec 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year: 2011-12

For Appellant: Shri Hemant Pai, CAFor Respondent: Smt. Vandana Ramachandan, CIT(TP1)(DR)(ITAT)
Section 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year: 2011-12 Shri H K Suresh, Vs. The Principal Commissioner of # 553/1, 1st A Cross, Income Tax (Central), 3rd Stage, 4th Block, Bengaluru. Basaveshwaranagar, Bengaluru – 560 040. PAN: AGSPS 8913N APPELLANT RESPONDENT Appellant by : Shri Hemant Pai, CA Respondent by : Smt. Vandana Ramachandan, CIT(TP1)(DR)(ITAT), Bengaluru. Date of hearing : 30.11.2022 Date of Pronouncement : 06.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against…

Intrado Ec India Private Limited, Bengaluru vs. DCIT-Circle-3(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 239/BANG/2021[2016-17]Status: DisposedITAT Bangalore09 Nov 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT)
Section 143(3)Section 153Section 2CSection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.239/Bang/2021 Assessment year : 2016-17 Intrado EC India Private Ltd. Vs. The Deputy (formerly West Unified Commissioner of Income Communications India Pvt. Ltd.], Tax, # 135, 1st Floor, RMZ Titanium, Circle 3(1)(1), Old Airport Road, Kodihalli, Bengaluru. Bengaluru – 560 017. PAN: AAACI 6707K APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.11.2022 Dat…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 405/BANG/2022[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 404/BANG/2022[2015-16]Status: DisposedITAT Bangalore31 Oct 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 403/BANG/2022[2014-15]Status: DisposedITAT Bangalore31 Oct 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

DCIT, Cir-5(1), Kolkata vs. M/S. Proficient Commodities Pvt. Ltd., Kolkata

In the result, the cross objection filed by the assessee in CO No

ITA 1346/KOL/2016[2012-13]Status: DisposedITAT Kolkata18 Mar 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1346/Kol/2016 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri Ram Bilash Meena, CIT DRFor Respondent: Shri Somnath Ghosh, Advocate
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1346/Kol/2016 ("नधा"रणवष" / Assessment Year:2012-13) DCIT, Circle-5(1), Kolkata Vs. M/s Proficient Commodities Pvt. Ltd. 1/1, Raja Rajendra Lal Mitra Road, DF-3E, Shree Krishna Garden, Kolkata-700085. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCP 7843 A (Appellant) .. (Respondent) C.O. No. 36/Kol/2019 (Arising out ofआयकरअपीलसं./ITA No.1346/Kol/2016) ("नधा"रणवष" / Assessment Year:2012-13) M/s Proficient Commodities Pvt. Vs. DCIT, Circle-5(1), Kolkata Ltd. 1/1, Raja Rajendra Lal Mitra Road,…