How many judgments cite Eleganza Jewellery Ltd. v. CIT?

12 judgments on BharatTax cite Eleganza Jewellery Ltd. v. CIT (52 Taxmann.com 46), spanning 2018 to 2023.

Eleganza Jewellery Ltd. v. CIT

52 Taxmann.com 46High Court2014#9246 most cited

What is Eleganza Jewellery Ltd. v. CIT authority for?

Reassessment proceedings are valid even if the issues discussed were not considered in the original assessment order.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Also referred to as

Eleganza Jewellery Ltd v CIT · section 147 · reassessment validity · original assessment · issues not considered

Also reported as

364 ITR 232

Judgments citing Eleganza Jewellery Ltd. v. CIT

The ACIT Cent. Cir-6(4), Mumbai vs. Airmid Developers Ltd, Delhi

In the result, appeal filed by the Revenue/Department stands dismissed as infructuous

ITA 2381/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 May 2023AY 2012-13

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhrythe Acit, Cc-6(4), Vs Airmid Developers Ltd. Room No. 1925, 19Th M-62 & 63, 1St Floor, Floor, Connought Place, Air India Building, New Delhi-110001. Nariman Point, Pan: Aagca5601G Mumbai-400021. Appellant Respondent

For Appellant: Sh. K. Gopal, ARFor Respondent: Sh. Manoj Kumar Sinha, Sr. DR

Section 143(3)Section 147Section 148Section 250Section 36(1)(iii)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER The ACIT, CC-6(4), Vs Airmid Developers Ltd. Room No. 1925, 19th M-62 & 63, 1st Floor, Floor, Connought Place, Air India Building, New Delhi-110001. Nariman Point, PAN: AAGCA5601G Mumbai-400021. Appellant Respondent Appellant/Revenue by : Sh. Manoj Kumar Sinha, Sr. DR Respondent/Assessee by : Sh. K. Gopal, AR Date of hearing : 04/05/2023 Date of pronouncement : 31/05/2023 ORDER PER NARENDER KUMAR CHOUDHRY, J.M: The Revenue/Appellant herein has preferred this…

M/S. Orissa Mining Corporation Limited, Bhubaneswar vs. ACIT, Circle-2(1), Bhubaneswar

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

ITA 37/CTK/2019[2013-14]Status: DisposedITAT Cuttack21 Jun 2022AY 2013-14

Bench: Shri George Mathan & Shri Arun Khodpiam/S Orissa Mining Corporation Ltd., Omc House, Post Box No.34, Bhubaneswar-01 Pan No.Aaaco 3324 L …………….. Assessee Versus Acit, Circle-2(1), Bhubaneswar ………………Revenue

Section 147

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M/s Orissa Mining Corporation Ltd., OMC House, Post Box No.34, Bhubaneswar-01 PAN No.AAACO 3324 L …………….. Assessee Versus ACIT, Circle-2(1), Bhubaneswar ………………Revenue Shri Siddharth Ranjan & Dinakar Mohanty, CAs for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 21/06/2022 Date of Pronouncement : 21/06/2022 आदेश / O R D E R Per Bench :…

ACIT 4 (3)(1), Mumbai vs. Kotak Securities Ltd., Mumbai

Appeal is dismissed

ITA 7357/MUM/2019[2007-08]Status: DisposedITAT Mumbai20 May 2022AY 2007-08

For Appellant: Shri Farrokh IraniFor Respondent: Smt. Neelam Shukla

Section 143(3)Section 147Section 148Section 250Section 73

…cepted then the same would defeat the very purpose of Section 147 of the Act. She placed reliance on the following judgments – Export Credit Guarantee Corporation of India Ltd. Vs ACIT: 350 ITR 651 (Bom), Eleganza Jewellery Ltd. Vs Commissioner of Income Tax: 364 ITR 232 and CIT Vs Usha International Ltd: 348 ITR 485. 11. In rejoinder, the Ld. Counsel for the Assessee submitted that the reasons recorded for reopening assessment cannot be supplemented. The submissions made by the Ld. Departmental Representative go beyond the reasons recorded and/or the order rejecting objections to re-opening assessment filed by t…

Deputy Commissioner of Income Tax vs. M/S. Electronica Machine Tools Ltd, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 10/PUN/2017[2008-09]Status: DisposedITAT Pune11 May 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Suhas BoraFor Respondent: Shri M. G. Jasnani

Section 143(3)Section 147Section 148Section 50BSection 90

…e ld. Sr. DR submits that the ld. CIT(A) had, without appreciating the facts and law properly, held that the reassessment notice is bad in law and also ignoring the law laid down by the Hon’ble Bombay High Court in the case of Eleganza Jewellery Ltd. Vs. CIT, 364 ITR 232 (Bom.). 9. On the other hand, ld. AR for the assessee contended that the order of the ld. CIT(A) is correct in law as the reassessment proceedings were not initiated on the basis of very same information as available in the original assessment proceedings. 10. We heard the rival submissions and perused the material on record. The issue in the pre…

Electronica Machine Tools Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 2937/PUN/2016[2008-09]Status: DisposedITAT Pune11 May 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Suhas BoraFor Respondent: Shri M. G. Jasnani

Section 143(3)Section 147Section 148Section 50BSection 90

Income Tax 11(2)(3), Mumbai vs. Sonu Synthetic Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is also dismissed

ITA 5291/MUM/2017[2006-07]Status: DisposedITAT Mumbai06 Oct 2020AY 2006-07

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2006-07 Income Tax Officer – M/S. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 Pan: Aadcs5012J (Appellant) (Respondent) Co No.42/M/2019 (Arising Out Of Ita No.5291/M/2017) Assessment Year: 2006-07 Income Tax Officer – M/S. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 Pan: Aadcs5012J (Appellant) (Respondent) Present For: Assessee By : Shri Dharmesh Shah, A.R. Revenue By : Shri Sandeep Raj, D.R. Date Of Hearing : 22.09.2020 Date Of Pronouncement : 06.10.2020 O R D E R Per Rajesh Kumar: The Above Titled Appeal By The Revenue & Cross Objection By The Assessee Have Been Preferred Against The Order Dated

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri Sandeep Raj, D.R

Section 143(3)Section 147Section 254

…ut appreciating that the issues discussed in the reopening were never considered by the Assessing Officer in the original assessment order and thus, the reassessment was valid as held by Hon'ble Bombay High Court in the case of Eleganza Jewellery Ltd vs. CIT (364 ITR 232).” 3. Effectively in the above grounds of appeal, the Revenue has raised only one issue that the Ld. CIT(A) is not justified in 3 ITA No.5291/M/2017 & CO No.42/M/2019 M/s. Sonu Synthetics Ltd. holding the reopening of assessment as invalid by Ld. CIT(A) by ignoring the fact that the said issue was never raised in the first round of litigation. 4…

Sterling Jewels Pvt. Ltd., Mumbai vs. ACIT 5(3)(2), Mumbai

In the result, appeal filed by the assessee for AY 2009-10 is dismissed

ITA 6154/MUM/2016[2009-10]Status: DisposedITAT Mumbai03 Oct 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negiita No.6154, 6155, 6156, 6157 & 6158/Mum/2016 (Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sterling Jewels Pvt.Ltd. Vs. Acit-5(3)(2) 208, A-Z Industrial Estate 460, Aaykar Bhawan Ganpatrao Kadam Marg M.K.Road, Churchgate Lower Parel (W) Mumbai-400 020 Mumbai-400 013 Pan/Gir No.Aajcs3316D (Appellant) .. (Respondent)

Section 143(1)Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA No.6154, 6155, 6156, 6157 & 6158/Mum/2016 (Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sterling Jewels Pvt.Ltd. Vs. ACIT-5(3)(2) 208, A-Z Industrial Estate 460, Aaykar Bhawan Ganpatrao Kadam Marg M.K.Road, Churchgate Lower Parel (W) Mumbai-400 020 Mumbai-400 013 PAN/GIR No.AAJCS3316D (Appellant) .. (Respondent) Assessee by K.A.Vaidyalingan Revenue by V.Vinod Kumar Date of Hearing 03/10/2019 Date of Pronouncement 03/10/2019 आदेश / O R D E R आदेश आ…

Tanaya Gems & Jewellery Exports Ltd, Mumbai vs. DCIT 5(3)(2), Mumbai

Accordingly confirm the addition. The ground is dismissed

ITA 3196/MUM/2017[2007-08]Status: DisposedITAT Mumbai24 Jun 2019AY 2007-08

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. G. Manjunatha, Am आयकरअपीलसं./ I.T.A. No. 3196/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2007-08)

For Appellant: NoneFor Respondent: Shri D. G. Pansari, DR

Section 143(3)Section 234Section 234ASection 271Section 271(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. G. MANJUNATHA, AM आयकरअपीलसं./ I.T.A. No. 3196/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2007-08) DCIT-5(3)(2), M/s Tanaya Gems & Jewellery Mumbai, Exports Ltd. बिधम/ 5th floor, 52 Marble Arch, Dr. Pin- Vs. G. D. Deshmukh Marg, Peddar Road, Mumbai-400 026 स्थायीलेखासं./जीआइआरसं./ PAN No. AACCT5863H (अपीलाथी/Appellant) (प्रत्यथी / : Respondent) अपीलाथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondentby : Shri D. G. Pansari, DR सुनवाईकीतारीख/ : 02.04.2019 Date of Hearing घोषणाकीतारीख / : 24.06.2019 Date o…

Assistant Commissioner of Income Tax 23(1), Mumbai vs. Calvin Properties, Mumbai

ITA 6561/MUM/2017[2011-12]Status: DisposedITAT Mumbai03 Apr 2019AY 2011-12

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. N. K. Pradhan, Am आयकरअपीलसं./ I.T.A. No. 6561, 6562 & 6564/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2011-12, 2012-13 & 2013-14)

For Appellant: Shri Abi Rama KarthikeyanFor Respondent: Shri Rajiv Khandelwal, AR

Section 143(1)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 6561, 6562 & 6564/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2011-12, 2012-13 & 2013-14) M/s Calvin Properties, ACIT Cir 23(1) R. No. 113, 1st floor, 14, Gitanjali, Plot No. 234, बिधम/ Patkarwadi, S. V. Road, Matru Mandit, Tardeo Vs. Bandra (west), Road, Mumbai-400 007 Mumbai-400 050 स्थायीलेखासं./जीआइआरसं./ PAN No. AAGFC2218L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Abi Rama Karthikeyan, DR by प्रत्यथीकीओरसे/Respondentby : Shri…

Bharat Petroleum Corp Ltd ( Kochi Refineries Ltd), Mumbai vs. ACIT Cir 1(1) RG 1, Mumbai

Appeal of the assessee is partly allowed

ITA 2826/MUM/2011[2000-01]Status: DisposedITAT Mumbai18 Jul 2018AY 2000-01

Bench: Shri Pawan Singh & Shri Rajesh Kumarassessment Year: 2000-01 Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2004-05 Assessment Year: 2003-04

For Appellant: Shri Tiresh Dave, A.RFor Respondent: Shri Yashwant Kumar Bhaskar, D.R

Section 143(3)Section 147Section 148Section 801ASection 80ISection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2000-01 Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2004-05 Assessment Year: 2003-04 M/s. Bharat Petroleum The Asstt. Comm. of Corp. Ltd., (Kochi Income Tax, Refineries Limited), Circle 2(1), Bharat Bhavan Vs. Aayakar Bhavan, 4 & 6, Currimbhoy Road, Mumbai Ballard Estate, Mumbai – 400 001 PAN: AAACB2902M (Appellant) (Respondent) Present for: Assessee by : Shri Tiresh Dave, A.R. Shri N.A. Patade, A.R. R…

Mahindra Lifespace Developers Ltd, Mumbai vs. Asst CIT RG 6(3), Mumbai

In the result, assessee’s appeals are allowed

ITA 1171/MUM/2013[2006-07]Status: DisposedITAT Mumbai31 May 2018AY 2006-07

Bench: Shri Saktijit Dey & Shri N.K Pradhanmahindra Lifespace Developers Ltd. 5Th Floor, Mahindra Towers ……………. Appellant Worli, Mumbai 400 018 Pan – Aaacg8904C V/S Asstt. Commissioner Of Income Tax ……………. Respondent Range–6(3), Mumbai Mahindra Lifespace Developers Ltd. 5Th Floor, Mahindra Towers ……………. Appellant Worli, Mumbai 400 018 Pan – Aaacg8904C V/S Asstt. Commissioner Of Income Tax ……………. Respondent Range–6(3), Mumbai Assesseeby : Shri H.P. Mahajania/W Shri Prasad Bapat Revenue By : Smt. Arjugarodia

For Appellant: Shri H.P. Mahajania/wFor Respondent: Smt. ArjuGarodia

Section 115JSection 143(3)Section 147Section 148Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K PRADHAN, ACCOUNTANT MEMBER Mahindra Lifespace Developers Ltd. 5th Floor, Mahindra Towers ……………. Appellant Worli, Mumbai 400 018 PAN – AAACG8904C v/s Asstt. Commissioner of Income Tax ……………. Respondent Range–6(3), Mumbai Mahindra Lifespace Developers Ltd. 5th Floor, Mahindra Towers ……………. Appellant Worli, Mumbai 400 018 PAN – AAACG8904C v/s Asstt. Commissioner of Income Tax ……………. Respondent Range–6(3), Mumbai Assesseeby : Shri H.P. Mahajania/w Shri Prasad Bapat Revenue by : Smt. ArjuGarodia Date of Hear…

ACIT 2(2)(2), Mumbai vs. Monarch Innovative Technologies P.Ltd, Mumbai

In the result appeal of the revenue is dismissed

ITA 4815/MUM/2016[2008-09]Status: DisposedITAT Mumbai12 Feb 2018AY 2008-09

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4815/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) बिाम/ Acit,Circle 2(2)(2) M/S. Monarch Innovative R.No. 545, 5 T H Floor, Technologies Pvt. Ltd., Aayakar Bhavan, Monarch House, Master V. M.K. Road Mind-Ii, Aarey Colony, Churchgate, Mayur Nagar, Mumbai 400020 Goregoan(E), Mumbai 400063 स्थायी ऱेखा सं./ Pan : Aaccm6709P (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Surji ChhedaFor Respondent: Shri. Ram Tiwari

Section 115Section 139(1)Section 139(5)Section 143(2)Section 143(3)Section 147Section 80I

…आयकर अपीऱीय अधिकरण “D” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4815/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) बिाम/ ACIT,Circle 2(2)(2) M/s. Monarch Innovative R.No. 545, 5 t h floor, Technologies Pvt. Ltd., Aayakar Bhavan, Monarch House, Master v. M.K. Road Mind-II, Aarey Colony, Churchgate, Mayur Nagar, Mumbai 400020 Goregoan(E), Mumbai 400063 स्थायी ऱेखा सं./ PAN : AACCM6709P (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Surji Chheda Revenue by…