Dy. CIT v. U.K Paints Overseas Ltd.

150 Taxmann.com 108Supreme Court of India2023#469 most cited

What is Dy. CIT v. U.K Paints Overseas Ltd. authority for?

The Supreme Court in this case reiterates that additions to completed assessments under Section 153A or Section 153C must be based solely on incriminating material found during the course of a search and seizure operation, reinforcing the principle laid down in Abhisar Buildwell.

198

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2026.

Also referred to as

Dy. CIT v. U.K Paints Overseas Ltd. · 150 taxmann.com 108 · Section 153A · Section 153C · Section 132 · incriminating material · search assessment · completed assessment · Abhisar Buildwell · assessment procedure

Also reported as

454 ITR 441294 Taxmann 722023 SCC OnLine SC 818

Sections most often in play

Section 153CSection 153ASection 132Section 143(3)Section 147Section 148Section 139Section 151

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 158bdsection 153c(1)block periodsection 153(a)true and full disclosuresatisfaction note

Judgments citing Dy. CIT v. U.K Paints Overseas Ltd.

Royal Engineering, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 18/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Royal Engineering, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 17/HYD/2021[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Royal Engineering, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 16/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Royal Engineering, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 15/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Royal Engineering, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 14/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

ACIT, Circle-5(2), New Delhi vs. C.P.& Associates Pvt. Ltd., New Delhi

In the result, appeals are dismissed

ITA 578/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri T James Singson, CIT(DR)
Section 153C

…laid down by the Hon’ble Jurisdictional High Court of Delhi in the case of Kabul Chawla 380 ITR 573 squarely apply which have been affirmed by the Hon’ble Supreme Court in the case of Abhisar Buildwell (P) Ltd. 454 IT 212 and M/s U.K. Paints (Overseas) Ltd. 454 ITR 441. Page 2 of 4 ITA No.- 576/D/2018 and others. C.P. Associates Pvt. Ltd. 4.1 Since CIT(A) has followed the aforementioned binding decisions, we do not find any reason to interfere in the finding of the CIT(A). The captioned appeals filed by the Revenue are dismissed. 5. In the result, appeals are dismissed. Order pronounced in the Open Court on…

ACIT, Circle-5(2), New Delhi vs. C.P.& Associates Pvt. Ltd., New Delhi

In the result, appeals are dismissed

ITA 577/DEL/2018[2008-09]Status: DisposedITAT Delhi06 Sept 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri T James Singson, CIT(DR)
Section 153C

…laid down by the Hon’ble Jurisdictional High Court of Delhi in the case of Kabul Chawla 380 ITR 573 squarely apply which have been affirmed by the Hon’ble Supreme Court in the case of Abhisar Buildwell (P) Ltd. 454 IT 212 and M/s U.K. Paints (Overseas) Ltd. 454 ITR 441. Page 2 of 4 ITA No.- 576/D/2018 and others. C.P. Associates Pvt. Ltd. 4.1 Since CIT(A) has followed the aforementioned binding decisions, we do not find any reason to interfere in the finding of the CIT(A). The captioned appeals filed by the Revenue are dismissed. 5. In the result, appeals are dismissed. Order pronounced in the Open Court on…

ACIT, Circle-5(2), New Delhi vs. C.P.& Associates Pvt. Ltd., New Delhi

In the result, appeals are dismissed

ITA 576/DEL/2018[2007-08]Status: DisposedITAT Delhi06 Sept 2023AY 2007-08

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri T James Singson, CIT(DR)
Section 153C

…laid down by the Hon’ble Jurisdictional High Court of Delhi in the case of Kabul Chawla 380 ITR 573 squarely apply which have been affirmed by the Hon’ble Supreme Court in the case of Abhisar Buildwell (P) Ltd. 454 IT 212 and M/s U.K. Paints (Overseas) Ltd. 454 ITR 441. Page 2 of 4 ITA No.- 576/D/2018 and others. C.P. Associates Pvt. Ltd. 4.1 Since CIT(A) has followed the aforementioned binding decisions, we do not find any reason to interfere in the finding of the CIT(A). The captioned appeals filed by the Revenue are dismissed. 5. In the result, appeals are dismissed. Order pronounced in the Open Court on…

Duraisamy Parameswaran, Salem vs. ACIT, Central Circle 2 (4), Chennai

The appeal stand partly allowed in terms of our above order

ITA 1025/CHNY/2022[2016-2017]Status: DisposedITAT Chennai23 Aug 2023AY 2016-2017

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1025/Chny/2022 (िनधा*रण वष* / Assessment Year: 2016-17) Shri Duraisamy Parameswaran Acit बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajlpp-1999-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V. Padmanabhan (Ca) & Shri R. Venkat Raman (Ca) – Ld.Ars " थ"कीओरसे/Respondent By : Shri S. Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R

For Appellant: Shri V. Padmanabhan (CA) &For Respondent: Shri S. Senthil Kumaran (CIT)- Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 37(1)

…t based on any incriminating material as found by the department during the curse of search proceedings. In such a case, no addition could have been made by revenue in terms of the recent decision of Hon’ble Apex Court in DCIT vs. U.K. Paints (Overseas) Ltd. (150 Taxmann.com 108). In this decision, Hon’ble Court followed its earlier decision rendered in Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. (149 Taxmann.com 399) and held that where no incriminating material was found in case of any of assessee either from assessee or from third party, High Court rightly set aside assessment order passed under section 153C. In…

Duraisamy Parameswaran, Salem vs. ACIT, Central Circle 2 (4), Chennai

The appeals stand allowed in terms of our above order

ITA 1024/CHNY/2022[2015-2016]Status: DisposedITAT Chennai09 Aug 2023AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran Acit बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajlpp-1999-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V. Padmanabhan (Ca) & Shri R. Venkat Raman (Ca) – Ld.Ar " थ"कीओरसे/Respondent By : Shri S. Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2013- 14 To 2015-16 Arises Out Of Common Appellate Order Passed By Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Cit(A)] On 19-09- 2022 In The Matter Of Separate Assessments Framed By Ld. Assessing

For Appellant: Shri V. Padmanabhan (CA) &For Respondent: Shri S. Senthil Kumaran (CIT)- Ld. DR
Section 132Section 143(3)Section 153CSection 68

…l the captioned years and submitted that in the absence of any incriminating material, no additions could have been made by Ld. AO for unabated years in terms of the recent decision of Hon’ble Supreme Court in the case of DCIT vs. U.K. Paints (Overseas) Ltd. (150 Taxmann.com 108). The copy of the judgment has been placed on record. The additional ground raised for AY 2013-14 read as under: - 2. Without prejudice to the above, that the addition of Rs.5,25,000/- made u/s 68 of the Act is without reference to any incriminating material found during the course of search, hence the same is not valid and liable to be d…

Duraisamy Parameswaran, Salem vs. ACIT, Central Circle 2 (4), Chennai

The appeals stand allowed in terms of our above order

ITA 1023/CHNY/2022[2014-2015]Status: DisposedITAT Chennai09 Aug 2023AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran Acit बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajlpp-1999-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V. Padmanabhan (Ca) & Shri R. Venkat Raman (Ca) – Ld.Ar " थ"कीओरसे/Respondent By : Shri S. Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2013- 14 To 2015-16 Arises Out Of Common Appellate Order Passed By Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Cit(A)] On 19-09- 2022 In The Matter Of Separate Assessments Framed By Ld. Assessing

For Appellant: Shri V. Padmanabhan (CA) &For Respondent: Shri S. Senthil Kumaran (CIT)- Ld. DR
Section 132Section 143(3)Section 153CSection 68

…l the captioned years and submitted that in the absence of any incriminating material, no additions could have been made by Ld. AO for unabated years in terms of the recent decision of Hon’ble Supreme Court in the case of DCIT vs. U.K. Paints (Overseas) Ltd. (150 Taxmann.com 108). The copy of the judgment has been placed on record. The additional ground raised for AY 2013-14 read as under: - 2. Without prejudice to the above, that the addition of Rs.5,25,000/- made u/s 68 of the Act is without reference to any incriminating material found during the course of search, hence the same is not valid and liable to be d…

Duraisamy Parameswaran, Salem vs. ACIT, Central Circle 2 (4), Chennai

The appeals stand allowed in terms of our above order

ITA 1022/CHNY/2022[2013-2014]Status: DisposedITAT Chennai09 Aug 2023AY 2013-2014

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran Acit बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajlpp-1999-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V. Padmanabhan (Ca) & Shri R. Venkat Raman (Ca) – Ld.Ar " थ"कीओरसे/Respondent By : Shri S. Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2013- 14 To 2015-16 Arises Out Of Common Appellate Order Passed By Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Cit(A)] On 19-09- 2022 In The Matter Of Separate Assessments Framed By Ld. Assessing

For Appellant: Shri V. Padmanabhan (CA) &For Respondent: Shri S. Senthil Kumaran (CIT)- Ld. DR
Section 132Section 143(3)Section 153CSection 68

…l the captioned years and submitted that in the absence of any incriminating material, no additions could have been made by Ld. AO for unabated years in terms of the recent decision of Hon’ble Supreme Court in the case of DCIT vs. U.K. Paints (Overseas) Ltd. (150 Taxmann.com 108). The copy of the judgment has been placed on record. The additional ground raised for AY 2013-14 read as under: - 2. Without prejudice to the above, that the addition of Rs.5,25,000/- made u/s 68 of the Act is without reference to any incriminating material found during the course of search, hence the same is not valid and liable to be d…

Allied Computers International (Asia) Ltd, Mumbai vs. DCIT CC-2(2), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 661/MUM/2023[2011-12]Status: DisposedITAT Mumbai18 Jul 2023AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Neeraj ManglaFor Respondent: Dr. Kishor Dhule
Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.661/Mum./2023 (Assessment Year : 2011–12) Allied Computers International (Asia) Ltd. Office no.8, 5th Floor, Block–A ……………. Appellant Aidun Building, 1st Dhobi Talao Lane Mumbai 400 002 PAN – AADCA4412E v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(2), Mumbai Assessee by : Shri Neeraj Mangla Revenue by : Dr. Kishor Dhule Date of Hearing – 05/07/2023 Date of Order – 18/07/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present ap…

Everest Organics Ltd vs. The Commissioner of I.T., Hyderabad

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

…has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(s) passed by the High Court do not require any interference by this Court. Hence, all these appeals deserve to the dismissed and are accordingly dismissed. 30 2023 SCC OnLine SC 818 60 ITA No.6 of 2005 & other connected matters 3) However, so far as the prayer made on behalf of the Revenue to permit them to initiate the re- assessment proceedings is concerned, it is observed that it will be open for the Revenue to initiate the re-assessment proceedings in accordance with law and if it is permissible un…

Neelachal I.Nigam L vs. Asst.Comnr.of I.Tax

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

…has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(s) passed by the High Court do not require any interference by this Court. Hence, all these appeals deserve to the dismissed and are accordingly dismissed. 30 2023 SCC OnLine SC 818 60 ITA No.6 of 2005 & other connected matters 3) However, so far as the prayer made on behalf of the Revenue to permit them to initiate the re- assessment proceedings is concerned, it is observed that it will be open for the Revenue to initiate the re-assessment proceedings in accordance with law and if it is permissible un…

C. Sanyasi Raju vs. The Asst. Commissioner of Income-Tax, Central Circle, Vizag

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

…has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(s) passed by the High Court do not require any interference by this Court. Hence, all these appeals deserve to the dismissed and are accordingly dismissed. 30 2023 SCC OnLine SC 818 60 ITA No.6 of 2005 & other connected matters 3) However, so far as the prayer made on behalf of the Revenue to permit them to initiate the re- assessment proceedings is concerned, it is observed that it will be open for the Revenue to initiate the re-assessment proceedings in accordance with law and if it is permissible un…

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

…has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(s) passed by the High Court do not require any interference by this Court. Hence, all these appeals deserve to the dismissed and are accordingly dismissed. 30 2023 SCC OnLine SC 818 60 ITA No.6 of 2005 & other connected matters 3) However, so far as the prayer made on behalf of the Revenue to permit them to initiate the re- assessment proceedings is concerned, it is observed that it will be open for the Revenue to initiate the re-assessment proceedings in accordance with law and if it is permissible un…

M/s.GVK Petro Chemicals Private Limited, (Novo Resins AND vs. The Deputy Commissioner of Income Tax

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

…has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(s) passed by the High Court do not require any interference by this Court. Hence, all these appeals deserve to the dismissed and are accordingly dismissed. 30 2023 SCC OnLine SC 818 60 ITA No.6 of 2005 & other connected matters 3) However, so far as the prayer made on behalf of the Revenue to permit them to initiate the re- assessment proceedings is concerned, it is observed that it will be open for the Revenue to initiate the re-assessment proceedings in accordance with law and if it is permissible un…