Global Signal Cables (India) Ltd. Pvt. Ltd. v. DCIT

368 ITR 609High Court2014#9746 most cited

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reason to believe section 148 transfer section 147 section 14 section 143(3)india company business document

Judgments citing Global Signal Cables (India) Ltd. Pvt. Ltd. v. DCIT

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

ITA 1224/PUN/2025[2020-21]Status: DisposedITAT Pune16 Dec 2025AY 2020-21

Section 11Section 12ASection 131Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263

…ourt in the case of the\nassessee or any other person.\nThus, the provisions of Section 263 of the Act are rightly invoked in this\ncase.\"\nThe Ld.CIT(E) also relied on following decisions:\nCIT vs Audyogic Shikshan Mandal (BOM)\nCIT vs Working Women's Forum 368 ITR 609 (Mad)\nCIT vs Fr.Fuller's Charitable Institutions 363 ITR 230(Kar)\nMalbar Industrial CO Ltd vs CIT 109 taxmann 66 (SC)\n8. Aggrieved by the order of the ld.CIT(Exemption), Assessee\nfiled appeal before this Tribunal.\n9. It is a fact that Assessee Trust is registered u/s.12AA of the\nAct. It is also fact that Prabodh Artha Sanchay is a related p…

SAMTEL INDIA LTD.,NEW DELHI vs. ACIT, CIRCLE- 22(1), NEW DELHI

In the result appeal of the assessee is allowed

ITA 7101/DEL/2018[2007-08]Status: DisposedITAT Delhi12 Feb 2025AY 2007-08

Bench: Shri Vikas Awasthy & Shri Manish Agarwalasst. Cit, Samtel India Limited, Circle-22(1), 501, Copia Corporate Vs. New Delhi. Suites, District Centre Jasola, New Delhi-110025 Pan-Aaacs0390N (Appellant) (Respondent) Assessee By Shri D.C. Garg, Ca Department By Shri Sahil Kumar Bansal, Sr. Dr Date Of Hearing 04/02/2025 Date Of Pronouncement 12/02/2025 Order Per Manish Agarwal, Am: This Is Appeal Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals)-8, New Delhi (“The Cit(A)” For Short) In Appeal No.32/13-14 Dated 27/01/2015 For Assessment Year 2007-08. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. That The Learned Commissioner Of Income Tax (Appeals)-Viii, New Delhi, Has Erred In Law As Well As On Facts & In Circumstances Of The Case In Upholding Action Of The Assessing Officer In Reopening The Assessment Under Samtel India Ltd. Vs. Acit

Section 143(3)Section 147Section 148Section 154Section 250Section 37

…on which cannot per se reason to reopen the concluded assessment. For this reliance is placed on the following: - CIT Vs. Kelvinator of India Ltd. Reported in (2010) 187 TAXMANN 312 (SC) - Global Signal Cables (India) Ltd. Pvt. Ltd. Vs DCIT reported in (2014) 368 ITR 609 (Delhi) 10. The ld. A/R further submitted that the satisfaction was recorded that certain expenses claimed in the Profit & Loss Account are not allowable. Such expenses are duly disclosed and are part of the audited financial statements which were submitted during the course of original assessment proceedings concluded u/s 143(3) of the Act. For…

RAMANATHAN ADAIKALAVAN,COIMBATORE, TAMIL NADU vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 557/CHNY/2024[2014-15]Status: DisposedITAT Chennai06 Dec 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.557/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2014-15 Ramanathan Adaikalavan, Deputy Commissioner Of Income Tax, No.80, Ansari Street, Ram Nagar, Non-Corporate Circle-2, Coimbatore-641009. Coimbatore [Pan: Aanpa6846P] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri P.M.Kathir, Advocate. प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुिवाई की तारीख/Date Of Hearing : 05.11.2024 घोर्णा की तारीख /Date Of Pronouncement : 06.12.2024 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT

Section 143(3)Section 147Section 148Section 250Section 55A

…148. In support of its contentions, the Ld. Counsel placed reliance, inter- alia, upon following judgements:- CIT Vs Kelvinator of India Limited 328 ITR 561 (SC) :- 7 -: DSC Limited Vs DD IT(E) 365 ITR 160 (Bombay) Global Signal Cables India Pvt Ltd Vs DCIT 368 ITR 609 (Delhi) CIT Vs CWC Corporation 371 ITR 81 (Delhi) HCL Technologies Limited Vs DCIT 397 ITR 469 (Delhi) Oracle India (P) Limited Vs ACIT 397 ITR 480(Delhi) Rajbhushan Omprakash Dixit Vs DCIT 416 ITR 89 (Bombay) Anand Developers Vs ACIT 425 ITR 261 (Bombay) BPTP Limited Vs PCIT 421 ITR 59 (Delhi) Dell India (P) Limited Vs JCIT 432 ITR 212 (Karnatak…

SUMANGAL TECHPARK (P) LTD,NEW DELHI vs. ITO WARD - 24(3), NEW DELHI

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

ITA 3840/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

For Appellant: Shri S.K. Gupta, CAFor Respondent: Ms Kirti Sankratyayan, Sr. DR

Section 143(3)Section 147Section 148Section 151Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. ITO, 117, Hans Bhawan, Ward-24(3), 1 BSZ Marg, New Delhi. New Delhi. PAN: AALCS4760R (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Ms Kirti Sankratyayan, Sr. DR Date of Hearing : 19.12.2022 Date of Pronouncement : 23.02.2023 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 26.02.2019 of the CIT(A)-8, New Delhi, relating to Assessment Year 2…

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. M/S K.R. PULP & PAPERS LTD,, NEW DELHI

In the result, the appeal of the Revenue is

ITA 5064/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Mar 2022AY 2009-10

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Ms. Monika Aggarwal, AdvocateFor Respondent: Smt. Sunita Singh, CIT-DR

Section 132Section 143(3)Section 147Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI. BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No.5064/Del./2017 Assessment Year 2009-10 The ACIT, Central M/s. KR Pulp and Papers Circle-19, Room No.104, vs., Ltd., 304, Roots Tower, ARA Centre, E-2, District Centre, Laxmi Jhandewalan, Nagar, New Delhi – 110 092 New Delhi. PAN AAACK5861C (Appellant) (Respondent) For Revenue : Smt. Sunita Singh, CIT-DR Shri Gautam Jain, Advocate Shri Lalit Mohan, C.A. For Assessee : Ms. Monika Aggarwal, Advocate. Date of Hearing : 03.02.2022 Date of Pronouncement : 31.03.20…

DCIT, CIRCLE - 6(1), KOLKATA , KOLKATA vs. M/S. GAURAV ROSE REAL ESTATE PVT. LTD., , KOLKATA

ITA 2396/KOL/2019[2012-13]Status: DisposedITAT Kolkata21 Oct 2020AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(40)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “ए” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “VIRTUAL COURT A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.2396/Kol/2019 & C.O.No.48/Kol/2019 (a/o ITA No.2396/Kol/2019) Assessment Year: 2012-13 Dy. Commissioner of M/s Gaurav Rose Real Income Tax, Circle-6(1), Estate Pvt. Ltd., C/o G K Aayakar Bhawan, 6th Floor, Steels, Sagar Estates, 2, N.C. Diutta Sarani, 4th P-7, Chowringhee Square, Kolkata-700 069 Floor, Unit-3, Dalhousie, Kolkata-700 001 बनाम M/s Gaurav Rose Real / Estate Pvt. Ltd., C/o G K V/s. Steels,…

ACIT, C.C. - 3(2), KOLKATA vs. SRI BIJAY KUMAR AGARWAL , KOLKATA

Appeal is dismissed

ITA 1942/KOL/2018[2005-06]Status: DisposedITAT Kolkata21 Feb 2020AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2005-06

Section 147Section 148

…e to disclose any information” and hence there reopening fails. Here I draw support from following Courts’ decisions:- a) Harikishanlala Sunderlal Virmani – 394 ITR 146 (Guj) b) Swarovski India (P) Ltd – 36 ITR 601 (Del) c) Global Signal Cables (I) (P) Ltd. – 368 ITR 609 (Del) Hence, the proceedings so initiated by the AO by issuing of notice u/s. 148 and the consequential order u/s. 147 cannot be upheld and hence there grounds of the appellant are allowed.” 4. Learned departmental representative fails to dispute that the Revenue has nowhere challenged the CIT(A)’s action quashing the impugned re- opening / re-as…

PRAMOD PALIWAL,KHANWA vs. ACIT KHANWA, KHANWA

In the result Ground No. 1 (a) &

ITA 271/IND/2018[09-10]Status: DisposedITAT Indore15 Oct 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10 Shri Pramod Paliwal, Acit, Prop. M/S. Pragati Vs. Khandwa Construction, Ramkishanganj, Khandwa (M.P) (Appellant) (Respondent ) Pan Adapp8012A Revenue By Shri K.G. Goyal Sr.Dr Assessee By S/Shri Anil Kamal Garg & Arpit Gaur, Cas Date Of Hearing 10.10.2019 Date Of Pronouncement 17.10.2019 O R D E R

Section 143(2)Section 143(3)Section 147Section 148

…Pramod Paliwal आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2009-10 Shri Pramod Paliwal, ACIT, Prop. M/s. Pragati Vs. Khandwa Construction, Ramkishanganj, Khandwa (M.P) (Appellant) (Respondent ) PAN ADAPP8012A Revenue by Shri K.G. Goyal Sr.DR Assessee by S/Shri Anil Kamal Garg & Arpit Gaur, CAs Date of Hearing 10.10.2019 Date of Pronouncement 17.10.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeal filed at the instance of assessee pertaining to A…

DCIT, NEW DELHI vs. M/S. ORIENTAL BANK OF COMMERCE, GURGAON

ITA 4334/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Jun 2019AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri KVSR Krishna, CAFor Respondent: Ms. Paramita M. Biswas, CIT DR

Section 143Section 143(3)Section 147Section 148

…Donaldson India Filters Systems Pvt. Ltd. vs. DCIT 371 ITR 87 (Delhi), Lalit Bagai vs. DCIT (2014) 91 CCH 7 (Del.)(HC), CIT vs. Valvoline Cummins Ltd. (2014) 90 CCH 0233 (Del.)(HC), Global Signal 5 ITA No.4334/Del./2016 Cables (India) Pvt. Ltd. vs. DCIT 368 ITR 609 (Del.) and CIT vs. Kelvinator of India Ltd. 320 ITR 561 (SC). 9. Before proceeding further, we would like to extract the reasons recorded by AO for reopening of assessment u/s 147 of the Act for ready perusal as under :- Reasons for the belief that income has escaped assessment:. The assessment u/s 143(3) of the Act was completed at an income…

M/S. DSC LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 146/DEL/2015[2006-07]Status: DisposedITAT Delhi31 Oct 2018AY 2006-07

Bench: Shri. N. K. Saini & Shri K. Narasimha Charyassessment Year:2006-07 M/S Dsc Ltd., Vs Dcit, Central Circle -15, E-9, 3Rd Floor, Ndse Part-2, New Delhi. New Delhi. Pan Aaacd0003D ( Appellant) (Respondent) Appellant By: Shri Salil Aggarwal, Advocate Shri Shailesh Gupta, Advocate Shri Madhur Aggarwal, Advocate Respondent By: Ms Ashmia Neb, Sr. Dr Date Of Hearing: 10.10.2018 Date Of Pronouncement: 31 .10.2018 O R D E R Per Narasimha K. Chary, Jm This Is An Appeal By The Assessee Against The Order Dated 10Th November 2014 In Appeal No.97/2014-15 Of The Ld. Commissioner Of Income-Tax (Appeals)-Ii, New Delhi For Asstt. Year 2006-07. 2. Brief Facts Of The Case Are That The Assessee Is A Company Engaged In The Execution Of Contractual Works Including The Extension Of Widening Of Highways, Construction Of Flyovers, Culverts

For Appellant: Shri Salil Aggarwal, AdvocateFor Respondent: Ms Ashmia Neb, Sr. DR

Section 139Section 143(2)Section 143(3)Section 147Section 148

…147 of the Act: SUPREME COURT i) (1961)] 41 ITR 191 (SC) Calcutta Discount Co. Ltd. v. ITO; a) ( 1998) 231 ITR 200 (SC) Coca-Cola Export Corpn. v. ITO b) DELHI HIGH COURT ii) WPC 747/2014 .dated 17.10.2014 Global Signal Cables (India) a) Pvt. Ltd. vs. DCIT, 368 ITR 609 ITA No. 468/2014 dt 19.08.2014 CIT vs. Star Finvest Pvt. Ltd. b) c) [2014] 226 Taxman 162 (Del) M/s Swarovski India Pvt. Ltd. [2013] 355 ITR 356 (Del) Rural Electrification Corpn. Ltd. d) WPC 284/2013 dated 23.05.2013 Microsoft Corporation e) India Pvt. Ltd. 313 ITR 321 JSRS Udyog Ltd. vs. ITO f) 177 Taxman 300 CIT vs. DCM Ltd. g) 165 Taxman 84…

M/S. RICHA INDUSTRIES LTD.,FARIDABAD vs. ACIT, FARIDABAD

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

ITA 1476/DEL/2014[2005-06]Status: DisposedITAT Delhi14 Mar 2017AY 2005-06

Bench: Sh. Kuldip Singh & Sh.Anadee Nath Misshra

Section 143(3)Section 147Section 148Section 154Section 36Section 80I

…. BHARAT JAYANTILAL PATEL vs. UNION OF INDIA AND OTHERS S.C. DHARMADHIKARI and A. K.MENON JJ. [2015] 378 ITR 596 (Bom) 37. CONSULTING ENGINEERING SERVICES (INDIA) P. LTD. us.DCIT [2015] 378 ITR 318 (Del) 40. GLOBAL SIGNAL CABLES (INDIA) P. LTD. us.DCIT [2014] 368 ITR 609 (Del) 41. BBC WORLD NEWS LTD.(formerly known as BBC World Ltd.) vs. ASSISTANT DIRECTOR OF INCOME-TAX [2014] 362 ITR 577 (Del) JUDICIAL PRONOUNCEMENTS WRT TO PARA 3C ABOVE Judgement Judgement Name No. 21. GKN Drivershafts (India) Ltd. v. ITO [2003] 259 ITR 19 (SC) 22. Allana Cold Storage Ltd. v ITO [2006] 287 ITR 1 (Bom.) 23. Smt. Kamlesh Sharma…