HCL TECHNOLOGIES LTD. v. DEPUTY COMMISSIONER OF INCOME TAX & ANR.

397 ITR 469High Court2017#14193 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Judgments citing HCL TECHNOLOGIES LTD. v. DEPUTY COMMISSIONER OF INCOME TAX & ANR.

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

…g 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 (Karnataka) ITO Vs Ramachandra Raman – Co > No. 58/Chny/2018 (ITA No.124/Ch ny/2018) M/s. Star Plastics…

SARTHAK REAL BUILT PVT. LTD, ,INDORE vs. DY, CIT,CPC-TDS, GHAZIABAD

ITA 819/IND/2017[14-15--26Q/Q-4]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.359 & 284/Ind/2017 & ITANo.819/Ind/2018 Assessment Year 2009-10, 2012-13 & 2012-13 Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN :AAACF2726K : Appellant V/s DCIT-(Circle)-1(1) Indore : Respondent ITANo.439/Ind/2017 Assessment Year 2009-10 DCIT-(Circle)-1(1) Indore : Appellant V/s Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN : AAACF2726K : Responde…

ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S FERRO CONCREATE CONSTRUCTION (INDIA) PVT. LTD INDORE, INDORE

ITA 439/IND/2017[09-10]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.359 & 284/Ind/2017 & ITANo.819/Ind/2018 Assessment Year 2009-10, 2012-13 & 2012-13 Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN :AAACF2726K : Appellant V/s DCIT-(Circle)-1(1) Indore : Respondent ITANo.439/Ind/2017 Assessment Year 2009-10 DCIT-(Circle)-1(1) Indore : Appellant V/s Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN : AAACF2726K : Responde…

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE DCIT CIRCLE-1(1), INDORE

ITA 359/IND/2017[2009-10]Status: DisposedITAT Indore13 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.359 & 284/Ind/2017 & ITANo.819/Ind/2018 Assessment Year 2009-10, 2012-13 & 2012-13 Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN :AAACF2726K : Appellant V/s DCIT-(Circle)-1(1) Indore : Respondent ITANo.439/Ind/2017 Assessment Year 2009-10 DCIT-(Circle)-1(1) Indore : Appellant V/s Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN : AAACF2726K : Responde…

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE PR.CIT-1, INDORE

ITA 284/IND/2017[2012-13]Status: DisposedITAT Indore13 Oct 2021AY 2012-13

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.359 & 284/Ind/2017 & ITANo.819/Ind/2018 Assessment Year 2009-10, 2012-13 & 2012-13 Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN :AAACF2726K : Appellant V/s DCIT-(Circle)-1(1) Indore : Respondent ITANo.439/Ind/2017 Assessment Year 2009-10 DCIT-(Circle)-1(1) Indore : Appellant V/s Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN : AAACF2726K : Responde…

M/S. GANPAT PANNALAL,HARDA vs. ITO-1 HARDA, HARDA

Appeal is allowed

ITA 756/IND/2019[2007-08]Status: DisposedITAT Indore18 May 2020AY 2007-08

Bench: Shri Kul Bharatassessment Year: 2007-08

Section 143(3)Section 147Section 148Section 234BSection 271(1)(c)Section 40Section 80Section 80I

…affidavit or oral submissions advanced. Impugned notice quashed" Further reliance is placed on the following cases: a.Shri Warana Sahakari Oudh Utpadak Prakriya Sang 5 [ITA No.756/Ind/2019] [Ganpat Pannalal ] 2841TR 477 (80m.) b.HCL Technologies Ltd. (2017) 397 ITR 469 (Del.) c.Cadila Healthcare 334 ITR 420 (Guj.) d.Ohampur Sugars Mills 330 ITR 72 (All.) e.City & Industrial Oevt Corp. of Maharashtra (2014) 103 OTR 377 (80m.) f Firstsource Solutions (2019) 176 OTR 151 (80m.) 2.No Failure to disclose full and truly all material facts During the original assessment proceedings, the notice along with Questionnaire…

DCIT, NEW DELHI vs. M/S. SUPERTECH (INDIA) PVT. LTD., NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 7012/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Mar 2019AY 2006-07

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2006-07 Dy. Commissioner Of Income-Tax, Vs M/S Supertech (India) Pvt. Ltd. Central Circle -13, New Delhi. 2/19, Kalkaji Extension, New Delhi. Pan: Aaac0082K

Section 143(3)Section 148Section 68

…thed either at the time of recording to assessment order or during the appellate proceedings. 11. Assessee placed reliance on the decisions of Hon’ble Delhi High Court reported in the case of (i) Atma Ram Properties, 343 ITR 141 (Del); (ii) HCL Technologies, 397 ITR 469; and (iii) Sabh Infrasturcture Ltd. vs ACIT, 100 CCH 28 (Del) to the effect that mere mentioning of language in reasons is not enough to say that there is any failure on the part o the assessee to disclosed the material facts fully and truly. 12. In view of our discussion in the preceding paragraphs, we are of the considered opinion that the as…

HCL TECHNOLOGIES LTD. v. DEPUTY COMMISSIONER OF INCOME TAX & ANR. (397 ITR 469) — Cited in 7 Judgments | BharatTax