GKN Driveshafts (India) Ltd. v. ITO

250 ITR 19Reported decision2012#8809 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Also reported as

25 Taxmann.com 15

Issues it is cited on

section 44bbsection 44bsection 148 noticeassistant directorsection 44apermanent establishmentprofits and gains of business or professionsection 149liable to taxsection 44section 234bnon-resident

Judgments citing GKN Driveshafts (India) Ltd. v. ITO

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

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

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

…. 13. The learned counsel for the department after close of the argument has filed the following judgments for consideration of this Court:- 1. GKN Driveshafts (India) Ltd. Vs. ITO [2002] 259 ITR 19/125 Taxman Taxman 963 (SC) 2. Dr. H.S. Bawa Vs. CIT, [2012] 25 Taxmann.com 15/210 Taxman 57 (P & H). 3. Vikram Kothari (HUF) Vs. State of U.P., [2011] Taxmann.com 280/200 Taxmann.com 152 (Alld). 4. Export Credit Guarantee Corporation of India Vs. Addl. CIT [2013] 30 Taxmann.com, 211 (Bom). 5. Asstt.CIT Vs. Rajesh Jhavri, [2007] 291 ITR 500/161 Taxman 316 (SC). I.T.A No. 29/Agra/2015 12 Page 17 of 23 Tej Singh vs. I…

RADIX TIE-UP PVT. LTD.,KOLKATA vs. I.T.O.,WARD-11(2), KOLKATA

Appeal is allowed

ITA 2404/KOL/2019[2015-16]Status: DisposedITAT Kolkata14 Feb 2020AY 2015-16

Bench: Sri S. S. Godara] आयकर अपीलसं./I.T.A No.2404/Kol/2019 ("नधा"रण वष" / Assessment Year: 2010-11) Radix Tie-Up Pvt. Ltd. Vs. Ito, Ward-11(2), Kolkata 184/A, Regent Colony, Tollygunge, Kolkata – 700001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecr1237M (Appellant) .. (Respondent) Appellant By : Shri S. M. Surana, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit- Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 27/01/2020 घोषणा क" तार"ख/Date Of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (A) - 4, Kolkata’S Order Dated 10.05.2019 Passed In Case No.791/Cit(A)-4/16-17 Involving Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. For The Reasons Stated In Assessee’S Condonation Petition Dated 27.01.20 Explaining Five Days’ Delay To Be Attributable To Various Procedural Aspects & Compilation Of Necessary Records & On Account Of No Objection From The Revenue Side, I Condone The Impugned Delay Of Five Days In Filing Of The Instant Appeal & Proceed To Adjudicate The Same On Merits.

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT- Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA [Before Sri S. S. Godara, Judicial Member] आयकर अपीलसं./I.T.A No.2404/Kol/2019 ("नधा"रण वष" / Assessment Year: 2010-11) Radix Tie-up Pvt. Ltd. Vs. ITO, Ward-11(2), Kolkata 184/A, Regent Colony, Tollygunge, Kolkata – 700001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECR1237M (Appellant) .. (Respondent) Appellant by : Shri S. M. Surana, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT- Sr. DR सुनवाई क" तार"ख/ Date of Hearing : 27/01/2020 घोषणा क" तार"ख/Date of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for asses…

SMT. NIRMALA NIGAM,KANPUR vs. INCOME TAX OFFICER-3(5), KANPUR

In the result, the appeal is allowed

ITA 703/LKW/2017[2009-10]Status: DisposedITAT Lucknow22 Feb 2019AY 2009-10

Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri C. K. Singh, D.R
Section 143(2)Section 148Section 149(1)(b)

…nction. 13. The learned counsel for the department after close of the argument has filed the following judgements for consideration of this Court:- 1. GKN Driveshafts (India) Ltd. Vs. ITO [2002] 259 ITR 19/125 Taxman 963 (SC). 2. Dr. H.S. Bawa Vs. CIT, [2012] 25 Taxmann.com 15/210 Taxman 57 (P & H). 3. Vikram Kothari (HUF) Vs. State of U.P., [2011] Taxmann.com 280/200 Taxmann.com 152 (Alld). 4. Export Credit Guarantee Corporation of India Vs. Addl. CIT [2013] 30 Taxmann.com, 211 (Bom). 5. Asstt.CIT Vs. Rajesh Jhavri, [2007] 291 ITR 500/161 Taxman 316 (SC). ITA No.703/LKW/2017 Page 8 of 11 6. Chief Commissioner…

USHA AGARWAL,AGRA vs. ITO 4(4), AGRA

In the result, the appeal is allowed

ITA 167/AGR/2018[2007-08]Status: DisposedITAT Agra19 Jun 2018AY 2007-08

Bench: Shri A. D. Jain

Section 147Section 148Section 234ASection 50C

…he department after close of the argument has filed the following judgements for consideration of this Court:- 1. GKN Driveshafts (India) Ltd. Vs. ITO [2002] 259 ITR 19/125 Taxman Taxman 963 (SC) I.T.A No. 167/Agra/2018 19 2. Dr. H.S. Bawa Vs. CIT, [2012] 25 Taxmann.com 15/210 Taxman 57 (P & H). 3. Vikram Kothari (HUF) Vs. State of U.P., [2011] Taxmann.com 280/200 Taxmann.com 152 (Alld). 4. Export Credit Guarantee Corporation of India Vs. Addl. CIT [2013] 30 Taxmann.com, 211 (Bom). 5. Asstt.CIT Vs. Rajesh Jhavri, [2007] 291 ITR 500/161 Taxman 316 (SC). 6. Chief Commissioner (Admn.) (U.P.) V. Kanhaiya Lal…

ROYAL JORDANIAN AIRLINES vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of and the writ petitions are allowed in the

ITA - 278 / 2006HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…

ROYAL JORDANIAN AIRLINES vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of and the writ petitions are allowed in the

ITA - 279 / 2006HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…

ROYAL JORDANIAN AIRLINES vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of and the writ petitions are allowed in the

ITA - 280 / 2006HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…

ROYAL JORDANIAN AILINES vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of and the writ petitions are allowed in the

ITA - 580 / 2006HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…

DIRECTOR OF INCOME TAX vs. ROYAL JORDANIAN AIRLINES

The appeals are disposed of and the writ petitions are allowed in the

ITA/279/2006HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…

DIRECTOR OF INCOME TAX vs. ROYAL JORDANIAN AIRLINES

The appeals are disposed of and the writ petitions are allowed in the

ITA/278/2006HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…

DIRECTOR OF INCOME TAX vs. ROYAL JORDANIAN AIRLINES

The appeals are disposed of and the writ petitions are allowed in the

ITA/280/2006HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…

DIRECTOR OF INCOME TAX vs. ROYAL JORDANIAN AIRLINES

The appeals are disposed of and the writ petitions are allowed in the

ITA/159/2002HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…

DIRECTOR OF INCOME TAX vs. ROYAL JORDANIAN AIRLINES

The appeals are disposed of and the writ petitions are allowed in the

ITA/580/2006HC Delhi24 Nov 2015
Section 148

…with Section 147 and Sections 149 and 150 of the Act were being invoked. 22. Pursuant to the objections filed by RJA to the above notices, a hearing was afforded to it in light of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO 250 ITR 19. The objections were disposed of by the Dy. Commissioner of Income Tax by an order dated 18th September 2006 in respect of each of the seven AYs, upholding the notices for reopening of the assessments. 23. Aggrieved by the notice dated 27th February 2006 and the order dated 18th September 2006, RJA filed separate writ petitions in this Co…