East India Hotels Ltd. v. Deputy Commissioner of Income Tax

204 ITR 435High Court1993#15267 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Issues it is cited on

chief commissionersection 151section 15section 148india

Judgments citing East India Hotels Ltd. v. Deputy Commissioner of Income Tax

Niraj, Bulandshahr vs. ITO Ward 2(3)(1), Bulandshahr

In the result, the appeal of the assessee is partly allowed

ITA 3308/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2018-19] Niraj Vs. Ito H.No.30, Satvara Debai Ward- 2 (3) (1) Bulandshahr 202392 Delhi Pan No.Apdpn7627J Appellant Respondent Assessee By Sh. Subhash Singhal, Ca Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 19.12.2025

Section 148Section 148ASection 151Section 151ASection 292

…prior sanction from PrCCIT and not from PCIT. It was held that 148 notice dt 01/04/2022 is without prior sanction from proper senior authority and therefore invalid-CIT vs. Gee Kay Finance & Learning Co. Ltd 401 ITR 472 (Delhi); East India Hotels Ltd vs DCIT 204 ITR 435 (Cal), or Shashi Kant Garg vs CIT 285 ITR 158 (All);. Reliable Finhold Ltd vs UOI 369 ITR 419 (All) 400/ITR/397 Chhattisgarh and Rohit Kumar vs ITO W.P.(c) 2830/2022 order dt 15/01/2025 Delhi High Court etc. 2. The above defect in issuing 148 notice is not curable u/s 2928-Dhadda Exports vs ITO 377 ITR 347 (Raj). Kindly quash the notice and cons…

Kubix Realties LLP, Pune vs. ACIT, Circle -14 Pune, Pune

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

ITA 1260/PUN/2024[2007-08]Status: DisposedITAT Pune31 Jul 2024AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1260/Pun/2024 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Ramnath Murkunde
Section 143(3)Section 148Section 151Section 151(1)Section 292BSection 3

…Aquatic Remedies Pvt. Ltd. 446 ITR 545, Reliable Finhold Ltd. vs. Union of India (2014 369 ITR 419 (All), CIT Vs. H.M. Constructions (2014) 366 ITR 277 (Karn), Dr. Shashi Kant Garg Vs. CIT (2006) 285 ITR 158 (All) and East India Hotels Ltd. Vs. Dy.CIT (1993) 204 ITR 435 (Cal.). 11. The sanction obtained from a wrong authority vitiates the notice u/s.148 of the Act. The issue of notice u/s.148 of the Act in the instant case is bad in law. 12. Further, such defect is not curable under the provisions of section 292B of the Act as held by the Hon’ble Rajasthan High Court in the case of Dhadda Exports and ITO and A…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3304/MUM/2019[2008-09]Status: DisposedITAT Mumbai25 Mar 2021AY 2008-09

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra
Section 143(2)Section 148Section 151

…essee placed reliance on following decisions: i. Chhugamal Rajpal vs. S.P. Chaliha & Ors.,179 ITR 603(SC); ii. Dhadda Exports v. ITO, 377 ITR 347 (Raj.); iii. Hindustan Lever ltd. vs. R.B. Wadkar, 268 ITR 332 (Bom.); iv. East India Hotels Ltd. Vs. DCIT & ORS. 204 ITR 435 (Cal.) 2.2. The second objection of the assessee is that the assessment has been framed without issuing notice under section 143(2) of the Act. The ld. AR of the assessee placed reliance on following decisions to support his argument: i. ACIT vs. Hotel Blue Moon, 321 ITR 362 (SC); ii. ACIT v. Geno Pharmaceuticals Ltd, 214 Taxman 83 (Bom.); 3…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3303/MUM/2019[2007-08]Status: DisposedITAT Mumbai25 Mar 2021AY 2007-08

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra
Section 143(2)Section 148Section 151

…essee placed reliance on following decisions: i. Chhugamal Rajpal vs. S.P. Chaliha & Ors.,179 ITR 603(SC); ii. Dhadda Exports v. ITO, 377 ITR 347 (Raj.); iii. Hindustan Lever ltd. vs. R.B. Wadkar, 268 ITR 332 (Bom.); iv. East India Hotels Ltd. Vs. DCIT & ORS. 204 ITR 435 (Cal.) 2.2. The second objection of the assessee is that the assessment has been framed without issuing notice under section 143(2) of the Act. The ld. AR of the assessee placed reliance on following decisions to support his argument: i. ACIT vs. Hotel Blue Moon, 321 ITR 362 (SC); ii. ACIT v. Geno Pharmaceuticals Ltd, 214 Taxman 83 (Bom.); 3…

Commissioner of Income Tax Delhi IV vs. Gee Kay Finance & Leasing Co. Ltd

ITA/935/2009HC Delhi08 Feb 2018

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143(1)Section 148Section 151Section 151(1)Section 68

…he sanction of the Commissioner of Income Tax, as required by Section 151(1). This contention found approval by the ITAT. The ITAT relied upon the judgment of the Calcutta High Court in East India Hotels Ltd. v. Deputy Commissioner of Income Tax (1993) 204 ITR 435. Reliance was also placed upon the judgment of the Allahabad High Court in Dr. Shashi Kant Garg v. Commissioner of Income Tax (2006) 285 ITR 158. Following the ratio in the judgments of the two High Courts, the ITAT allowed the assessee’s appeal. ITA No.935/2009…

Commissioner of Income Tax Delhi IV vs. Gee Kay Finance & Leasing Co. Ltd

ITA - 935 / 2009HC Delhi08 Feb 2018
Section 143(1)Section 148Section 151Section 151(1)Section 68

…he sanction of the Commissioner of Income Tax, as required by Section 151(1). This contention found approval by the ITAT. The ITAT relied upon the judgment of the Calcutta High Court in East India Hotels Ltd. v. Deputy Commissioner of Income Tax (1993) 204 ITR 435. Reliance was also placed upon the judgment of the Allahabad High Court in Dr. Shashi Kant Garg v. Commissioner of Income Tax (2006) 285 ITR 158. Following the ratio in the judgments of the two High Courts, the ITAT allowed the assessee’s appeal. 2018:DHC:979-DB ITA No.935/2009…

East India Hotels Ltd. v. Deputy Commissioner of Income Tax (204 ITR 435) — Cited in 6 Judgments | BharatTax