Gujarat Lease Financing Ltd. v. Deputy Commissioner of Income Tax

360 ITR 496High Court2014#11572 most cited
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Judgments citing Gujarat Lease Financing Ltd. v. Deputy Commissioner of Income Tax

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

ITO, Ward-13(1), Kolkata vs. M/S Calcutta Ahmedabad Carriers Pvt. Ltd., Kolkata

Appeal is dismissed

ITA 1772/KOL/2016[2006-07]Status: DisposedITAT Kolkata09 May 2018AY 2006-07

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2006-07 I.T.O., Ward-13(1) -Versus- M/S Calcutta Ahmedabad Kolkata Carriers Pvt. Ltd. Kolkata (Pan:Aaccc 2260 P) (Appellant) (Respondent) For The Appellant: Shri Sallong Yaden, Addl Cit For The Respondent: Shri Anil Kochar, Advocate

For Appellant: Shri Sallong Yaden, Addl CITFor Respondent: Shri Anil Kochar, Advocate
Section 143(3)Section 147Section 148Section 40A(2)(b)

…similar circumstances that an assessee is not to be held responsible for the Assessing Officers’ remissness in not applying the statutory provision correctly. Hon’ble Gujarat high court’s decisions in [2013] 359 ITR 447 in case Kanak Fabrics Ltd vs ITO [2014] 360 ITR 496 (Guj) Gujarat Lease Financing Ltd. Vs DCIT also quash similar re-openings initiated beyond four years without uttering a single word on assessee’s failure as stipulated in first proviso to section 147. Learned counsel representing assessee files before us a copy of the regular assessment order dated 29.12.2008 as well. He pleads that the Assessin…

Gujarat Lease Financing Ltd. v. Deputy Commissioner of Income Tax (360 ITR 496) — Cited in 9 Judgments | BharatTax