Envestnet Asset Management (India) (P,) Ltd. v. ACIT

53 Taxmann.com 430Income Tax Appellate Tribunal2015#13180 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Envestnet Asset Management (India) (P,) Ltd. v. ACIT

M/S. SKYLARK FISCAL SEVICES PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE-8(2), KOLKATA, KOLKATA

In the result, appeals of the assessee are allowed

ITA 241/KOL/2019[2011-12]Status: DisposedITAT Kolkata28 Feb 2024AY 2011-12

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble

For Appellant: Shri Ketan K. Ved, C.AFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 153Section 153B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 240/Kol/2019 Assessment Year: 2010-11 & I.T.A. No. 241/Kol/2019 Assessment Year: 2011-12 Skylark Fiscal Services Private Deputy Commissioner of Income Limited Tax, Circle-8(2), Kolkata Vs Room No.-506, 5th Floor Shubham 1, Sarojini Naidu Sarani Kolkata - 700017 [PAN: AADCS7738R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ketan K. Ved, C.A. Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क"…

M/S. SKYLARK FISCAL SEVICES PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE-8(2), KOLKATA, KOLKATA

In the result, appeals of the assessee are allowed

ITA 240/KOL/2019[2010-11]Status: DisposedITAT Kolkata28 Feb 2024AY 2010-11

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble

For Appellant: Shri Ketan K. Ved, C.AFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 153Section 153B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 240/Kol/2019 Assessment Year: 2010-11 & I.T.A. No. 241/Kol/2019 Assessment Year: 2011-12 Skylark Fiscal Services Private Deputy Commissioner of Income Limited Tax, Circle-8(2), Kolkata Vs Room No.-506, 5th Floor Shubham 1, Sarojini Naidu Sarani Kolkata - 700017 [PAN: AADCS7738R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ketan K. Ved, C.A. Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क"…

RELIGARE CAPITAL MARKETS LTD.,NOIDA vs. ACIT, NEW DELHI

ITA 1763/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Oct 2019AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1583/Del/2015 (Assessment Year: 2010-11) ITA No. 1763/Del/2017 (Assessment Year: 2012-13) Religare Capital Markets Limited, Vs. DCIT, D3, P3B, District Centre, Saket, Circle-15(1), New Delhi New Delhi PAN: AADCR5200R (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr Advoate Shri Neeraj Jain, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing 16/07/2019 Date of pronouncement 10/10/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an a…

M/S RELIGARE CAPITAL MARKETS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

ITA 1881/DEL/2014[2009-10]Status: PendingITAT Delhi10 Oct 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1583/Del/2015 (Assessment Year: 2010-11) ITA No. 1763/Del/2017 (Assessment Year: 2012-13) Religare Capital Markets Limited, Vs. DCIT, D3, P3B, District Centre, Saket, Circle-15(1), New Delhi New Delhi PAN: AADCR5200R (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr Advoate Shri Neeraj Jain, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing 16/07/2019 Date of pronouncement 10/10/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an a…

M/S. ACER INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are partly allowed

ITA 502/BANG/2017[2012-13]Status: DisposedITAT Bangalore10 May 2019AY 2012-13

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Ajay Vohra, Sr. Advocate & Shri Niranjan, AdvocateFor Respondent: Dr. Pradeep Kumar, CIT (DR)
Section 143(3)Section 144C(13)Section 153Section 234BSection 271(1)(c)Section 40

…therefore reject the additional ground raised by the Assessee on the question of limitation.” 6. Before us, the Ld D.R placed his reliance on the decision rendered by the Cochin bench of Tribunal in the case of Envestnet Asset Management (India) P Ltd (2015)(67 SOT 217), wherein also the provisions of sec.144C(13) has been interpreted. The Ld A.R submitted that the issue before the Cochin bench of Tribunal was different, i.e., it was a case, where the assessment order was passed beyond the period of 3 years prescribed in sec. 153 as well as beyond the period of one month from the end of month in which the direct…

FOSTER WHEELER BENGAL PVT. LTD.,KOLKATA vs. THE DCIT, CIR-2(1), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

ITA 104/KOL/2016[2011-2012]Status: DisposedITAT Kolkata03 Nov 2017AY 2011-2012

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 143(3)Section 144Section 144CSection 144C(13)Section 144C(5)Section 153Section 153B

…1 Foster Wheeler Bengal Pvt. Ltd., AY, 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 104/Kol/2016 Assessment Year: 2011-12 Foster Wheeler Bengal Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AABCF2267Q) Circle-2(1), Kolkata. Appellant Respondent Date of Hearing 21.08.2017 Date of Pronouncement 03.11.2017 For the Appellant Shri Arijit Chakraborty, AR For the Respondent N o n e ORDER Per Shri A.T.Var…

TIONG WOON PROJECT & CONTRACTING (INDIA) PVT. LTD.,CHENNAI vs. THE DY.CIT, CIRCLE-4(1)(2), AHMEDABAD

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

ITA 419/AHD/2016[2011-12]Status: DisposedITAT Chennai09 Mar 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No.419/Ahd/2016 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri K. Meenatchi Sundaram, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT
Section 144CSection 144C(2)Section 144C(5)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.419/Ahd/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/s Tiong Woon Project & Contracting (India) Pvt. Ltd., The Deputy Commissioner of C/o Sundaram & Narayanan, v. Income Tax, Chartered Accountants, Circle 4(1)(2), 18, Balaiah Avenue, Ahmedabad. Luz Church Road, Mylapore, Chennai - 600 004. PAN : AADCT 1263 C (अपीलाथ"/Appellant) ("…

L & T THALES TECHNOLOGY SERVICES PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

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

ITA 1663/CHNY/2015[2008-09]Status: DisposedITAT Chennai23 Nov 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1663/Mds/2015 "नधा"रण वष" /Assessment Year : 2008-2009. L & T Thales Technology Services Vs. The Deputy Commissioner Of Private Limited, Income Tax, (Formerly Known As Thales Corporate Circle 4(1) Software India Pvt Ltd) Chennai 600 034. Rr Tower, 8Th Floor, Sidco Industrial Estate, Guindy, Chennai 600 032. [Pan Aacct 4657M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. D.N. Kar, CIT, DR
Section 144CSection 144C(13)Section 153Section 92C

…was a complete code by itself and Sec. 153 of the Act had no application in construing the time limits. Reliance was placed on the decision of the Cochin Bench of the Tribunal in the case of M/s. Envestnet Asset Management (India) Pvt Ltd vs. ACIT, (2015) 67 SOT 217 (URO). In any case, according to him, ld. TPO could for all purpose be considered an ‘’Assessing Officer’’ as well by virtue of Explanation to Sec. 92CA of the Act. Relying on explanatory note to Finance Bill, 2008, ld. Authorised Representative submitted that Sec. 144C of the Act proposed an alternative dispute mechanism. According to him, Rev…