Hospitality LLP v. ACIT

303 CTR 130Supreme Court of India2018#20418 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 250 Section 144 Section 147 Section 148 Section 148A(b)Section 148A(d)Section 153A

Judgments citing Hospitality LLP v. ACIT

Varam Capital Pvt. Ltd., Chennai vs. DCIT, Corp. Circle-3(1), Chennai

In the result, appeal of the assessee is allowed

ITA 1222/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri T.V.Muthuabhirami, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

Section 143(3)Section 144Section 263Section 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1222/Chny/2025 िनधा"रण वष" /Assessment Year: 2017-18 Varam Capital Pvt. Ltd., The Dy. Commissioner of No.3726, No.41, 6th Avenue, Vs. Income Tax, Q Block, Anna Nagar, Corporate Circle-3(1), Chennai – 600 040. Chennai. [PAN: AABCK4258L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri T.V.Muthuabhirami, A…

DCIT-15(1)(2), Mumbai vs. Carron Investment Private Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4187/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gautam ThakkarFor Respondent: Shri Krishnakumar, Sr.DR

Section 143(3)Section 147Section 148Section 250Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 4187/MUM/2023 Assessment Year 2013-14 DCIT, 15(1)(2), Room No.126B, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 Maharashtra Appellant Carron Investment Private Limited, Gala No.213 A, Shreeji Industrial Estate, Subhash Lane, Plot No.4, Jogeshwari (East), Mumbai - 400060 Maharashtra v/s Respondent Assessee by : Shri Gautam Thakkar Revenue by : Shri Krishnakumar, Sr.DR Date of Hearing – 01/10/2024 Date of Order – 11/12/2024 ORDER PER SANDEEP SINGH KARHA…

The Income Tax Officer Ward-7(1)(3), Bangalore vs. M/S Verde Developers Pvt Ltd, Bangalore

In the result, both the appeals filed by the revenue are dismissed

ITA 3325/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Dr. C.P. Ramaswami, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)

Section 271Section 271(1)(c)

…judgment is applicable in the present case. He also placed reliance on another judgment of Hon’ble Apex Court rendered in the case of Sky Light ITA Nos. 3324 & 3325/Bang/2018 & C.O. Nos. 04 & 05/Bang/2019 Page 4 of 16 Hospitality LLP Vs. ACIT as reported in 303 CTR 130 (SC) and submitted that in this case, although the issue involved was regarding validity of reassessment proceedings u/s. 147 and 148 of IT Act, it was held by Hon’ble High Court in that case that although the notice u/s. 148 was issued in the name of erstwhile company despite company ceasing to exist as it had been converted into LLP, it was hel…

The Income Tax Officer Ward-7(1)(2), Bangalore vs. M/S Triad Resorts and Hotels Pvt Ltd, Bangalore

In the result, both the appeals filed by the revenue are dismissed

ITA 3324/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Dr. C.P. Ramaswami, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)

Section 271Section 271(1)(c)