Elite Pharmaceuticals v. ITO

242 Taxmann 345High Court2016#11174 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also reported as

73 Taxmann.com 69

Sections most often in play

Section 1961Section 120(4)(b)Section 124(3)Section 124(3)(a) of the Income Tax ActSection 127Section 143(2) of the Income Tax ActSection 143(3)Section 143(3) of the Income Tax Act

Issues it is cited on

section 124(3)section 124section 12section 143(1)section 142(1)section 143(2)personsection 143(3)india

Judgments citing Elite Pharmaceuticals v. ITO

DOMBIVALI DAIVDNYA NAGARI SAHAKARI PATPEDHI (MARYADIT),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, KALYAN

Appeal of the appellant is dismissed

ITA 1930/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Dec 2024AY 2017-18

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am)

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “K(SMC)” Bench, Mumbai. Before Shri Sandeep Gosain (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 1930/Mum/2024 (A.Y. 2017-18) Vs. ACIT, Circle-3 Dombivali Daivdaya Nagari Sahakari Patpedhi (Maryadit) Kalyan B2, Laxman Mukund CHS Sradhnand Path, Dombivali-E Opp. Kasturi Plaza Thane-421 201. PAN : AAAAD5539N (Appellant) (Respondent) Assessee by Shri Meet Shah Department by Shri Kiran Unavekar Date of Hearing 24.10.2024 Date of Pronouncement 09.12.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant has taken a legal ground stati…

MAA SHARDA COLD STORAGE,KAUSHAMBI vs. ITO WARD- 2(5), ALLAHABAD

In the result, the appeal of the assessee bearing ITA No

ITA 4/ALLD/2024[2017-18]Status: DisposedITAT Allahabad22 Nov 2024AY 2017-18

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.04/Alld/2024 Assessment Year: 2017-18

Section 143(2)Section 143(3)Section 234BSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.04/Alld/2024 Assessment Year: 2017-18 Maa Sharda Cold Storage, Vs. ITO, Ward-2 (5), Samda Manjhanpur, Allahabad. Kaushambi, U.P. [PAN:AAOFM5747Q] (Respondent) (Appellant) Appellant by Sh. S.K. Jaiswal, CA Respondent by Sh. A.K. Singh, Sr. DR Date of Hearing 01.10.2024 Date of Pronouncement 22.11.2024 ORDER Per: Udayan Das Gupta, JM This appeal is filed by the assessee against the order of the Ld. CIT (A), NFAC, dated 16/10/2023, passed u/s 250 of the…

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Novartis India Limited v. Asst. Commissioner of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner of Income –Tax – 7(1)} 6th& 7th Floor 1st Floor, Aayakar Bhavan Inspire BKC M.K. Road, Mumbai - 400020 “G” Block, BKC Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 PAN: AAACH2914F (Appellant) (Respondent) Addl. Commissioner of Income –Tax – 7(1) v. M/s. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known as Hindustan Ciba G…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. M/S THULASI & OTHERS, CHENNAI

The appeal stands dismissed

ITA 18/CHNY/2021[2011-12]Status: DisposedITAT Chennai08 Sept 2023AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.18/Chny/2021 (िनधा*रण वष* / Assessment Year: 2011-12) Dcit M/S. Thulasi & Others बनाम/ 32, (Old No.43), 2Nd Floor, Non-Corporate Circle-8(1) Chennai. K.Bharathidasan Salai, Siet College Road Vs. Alwarpet, Chennai-600 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaofm-9784-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Hema Bhupal (Jcit)- Ld. Dr " थ"कीओरसे/Respondent By : Shri S. Sridhar (Advocate)-Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 21-06-2023 घोषणाकीतारीख /Date Of Pronouncement : 08-09-2023 आदेश / O R D E R

For Appellant: Shri D. Hema Bhupal (JCIT)- Ld. DRFor Respondent: Shri S. Sridhar (Advocate)-Ld.AR
Section 124Section 143(3)Section 144Section 148Section 47

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.18/Chny/2021 (िनधा*रण वष* / Assessment Year: 2011-12) DCIT M/s. Thulasi & Others बनाम/ 32, (Old No.43), 2nd floor, Non-Corporate Circle-8(1) Chennai. K.Bharathidasan Salai, SIET College Road Vs. Alwarpet, Chennai-600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOFM-9784-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh…

M/S. MAA TARANI LOGISTICS LTD,JODA vs. ACIT CIR.-1(1), CUTTACK

In the result, appeal of the assessee stands allowed

ITA 140/CTK/2023[2012-13]Status: HeardITAT Cuttack21 Aug 2023AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2012-13 M/S Maa Tarani Logistics M/S Maa Tarani Logistics Vs. Acit, Circle Acit, Circle-1(1), Ltd., Ltd., Unchabali, Unchabali, Po: Po: Cuttack Bamabri, Bamabri, Via Via- Joda, Keonjhar Pan/Gir No. Pan/Gir No.Aaecm 7549 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Soumitra Choudhury & Jaydeep Soumitra Choudhury & Jaydeep Chakraborty, Advocates Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 21/08 8/2023 Date Of Pronouncement : 21/0 /08/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Dated 27.3.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1051397448(1) For The Assessment Year For The Assessment Year 2012-13. 2. S/Shri Shri Soumitra Choudhury & Jaydeep Chakraborty, Advocates Soumitra Choudhury & Jaydeep Chakraborty, Advocates Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Reve Appeared For The Revenue.

For Appellant: S/Shri Soumitra Choudhury & JaydeepFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 127Section 127(2)Section 143(2)Section 143(3)Section 144Section 1aSection 234Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND AND RAJESH KUMAR, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s Maa Tarani Logistics M/s Maa Tarani Logistics Vs. ACIT, Circle ACIT, Circle-1(1), Ltd., Ltd., Unchabali, Unchabali, PO: PO: Cuttack Bamabri, Bamabri, Via Via- Joda, Keonjhar PAN/GIR No. PAN/GIR No.AAECM 7549 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : S/Shri Soumitra Ch…

M/S. EKALAVYA CAREER ACADEMY TRUST,SUNDERGARH vs. ITO, WARD-2, ROURKELA

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

ITA 176/CTK/2016[2010-11]Status: DisposedITAT Cuttack31 May 2022AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiam/S Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha Pan No.Aaate 3283 F ………………Assessee Versus Ito, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, Ars For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 31/05/2022 Date Of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, In I.T.Appeal No.121/2012-13, Dated 29.02.2016 For The Assessment Year 2010-2011. 2. The Assessee Has Raised A Legal Ground Which Reads As Under :- “A) For That The Transfer Of The Case For The Period 2010-11 By The Jcit To The File Of The Income Tax Officer, Ward-2, Rourkela Vide Memo No.Ito/W-2/Rkl/Scrutiny/A.Y 2010-11 Dt.11Th October 2012, Is Without Jurisdiction As The Jcit Has No Power U/S 127 Of The It Act, Who Transferred The Case, Therefore The Order Of Assessment As Well As The Order Of Cit(A) Are Void Ab Initio & The Demand Raised In The Assessment Order Is Liable To Be Annulled.” 3. As The Above Ground Is Legal In Nature, Which Goes To The Root Of The Matter, Therefore, The Said Ground Was Heard First.

Section 120Section 124(3)Section 127Section 142(1)Section 143(2)Section 144

…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 Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha PAN No.AAATE 3283 F ………………Assessee Versus ITO, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, ARs for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 31/05/2022 Date of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench :…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHRI RAJLAXMI DENIM, BHILWARA

In the result, appeal of the revenue is allowed

ITA 1134/JPR/2018[2015-16]Status: DisposedITAT Jaipur05 Mar 2019AY 2015-16
For Appellant: Shri O.P. Bhateja (ITP)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 124(3)Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 292BSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1134/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Deputy Commissioner of M/s Shri Rajlaxmi Denim, Vs. Income Tax, No. 35, Badal Complex, Central Circle, Ajmer. Bhilwara. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AASCS 5931 R vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@ Assessee…

M/S. TATA SONS LTD,MUMBAI vs. THE ACIT CIR2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3745/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

THE ACIT 2(3), MUMBAI vs. M/S. TATA SONS LTD, MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3658/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

M/S. TATA SONS LTD.,MUMBAI vs. CIT CIR. 2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 193/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…