Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155

405 ITR 296High Court2018#2647 most cited

What is Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 authority for?

A wrong name given in a notice is considered a clerical error and does not invalidate the notice, especially when the facts of the case clearly indicate the intended recipient.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Skylight Hospitality LLP v. CIT · 2018 SCC OnLine Del 7155 · section 292B · clerical error · notice · wrong name · assessment procedure · natural justice

Sections most often in play

Section 143(3)Section 292BSection 148Section 250Section 142(1)Section 143(2)Section 147Section 127

Issues it is cited on

section 2(1a)section 2(7)transferor companytransferee companysection 167section 292bsection 2(31)section 153a(1)(b)amalgamationsection 292section 29unabsorbed depreciation

Judgments citing Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…same to a dead person would not render the notice invalid, inasmuch as it is a purely procedural lapse. 6.4 Reliance was placed upon the decision of the Delhi High Court in the case of Sky Light Hospitality LLP v. Assistant Commissioner of Income Tax, [2018] 405 ITR 296 (Delhi), wherein the court has held thus: "17. In the context of the present writ petition, the aforesaid ratio is a complete answer to the contention raised on validity of the notice under section 147/148 of the Act as it was addressed to the erstwhile company and not to the limited liability partnership. There was no doubt and debate that the n…

Boeing India Pvt. Ltd (Successor to Boeing International Corporation India Private Limited), New Delhi vs. ACIT Circle- 4(2), New Delhi

In the result, the appeal is allowed as indicated above

ITA 828/DEL/2021[2016-17]Status: DisposedITAT Delhi27 Mar 2024AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri Dr. Brr Kumarassessment Year: 2016-17

Section 139(1)

…ismissed. 28. The submission, however, which has been urged on behalf of the Revenue is that a contrary position emerges from the decision of the Delhi High Court in Skylight Hospitality LLP [Skylight Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 : (2018) 405 ITR 296] which was affirmed on 6-4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13 SCC 147] by a twoJudge Bench of this Court consisting of Hon'ble Mr Justice A.K. Sikri and Hon'ble Mr Justice Ashok Bhushan. In assessing the merits of the above submission, it is necessary to extract the order dated 6-4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13 SC…

Addl CIT R G 7(1), Mumbai vs. Novartis India Ltd ( Formerly Known As Hindustan Ciba Giegy Ltd. ), Mumbai

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

…at case, reassessment notice was issued in the name reliance was placed on judgment of of erstwhile private limited company which had ceased to the Delhi High Court in the case of exist after its conversion into an LLP. The conclusion Skylight Hospitality LLP 405 ITR 296, reached by the High Court in that case was based on its where the Hon'ble Apex Court has peculiar facts because of the large scale tax evasion in dismissed the assessee's SLP (2018) which the assessee had engaged. Further, the entire line 92 Taxman.com 93 of documents including the tax evasion petition, the reasons recorded before reopening the…

Ppg Coating India P. Ltd, Mumbai vs. DCIT Cir 13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 143(3)Section 92C

…3 ITR 276; and Alamelu Veerappan v. ITO [2018] 95 taxmann.com 155/257 Taxman 72. 24. In the circumstances, though the respondents refer to decision of Delhi High Court in case of Sky Light Hospitality LLP v. Asstt. CIT [2018] 90 taxmann.com 413/254 Taxman 109/405 ITR 296 it would be of little avail for the respondents. The decision in the case of Maruti Suzuki India Ltd. (supra) would hold sway over present facts and circumstances.” 12. In the light of the aforesaid discussion, we are of the opinion that the AO erred in passing the impugned final assessment order in the name of the non-existing entity ‘M/s. PPG C…

S S S Glass P.Ltd, New Delhi vs. ITO, Ward-22(1), New Delhi

In the result, the assessee legal ground no

ITA 7614/DEL/2018[2010-11]Status: DisposedITAT Delhi09 Jun 2023AY 2010-11
For Appellant: Shri Kapil Goel, Adv
Section 147Section 148Section 292B

…dismissed. 28. The submission, however, which has been urged on behalf of the Revenue is that a contrary position emerges from the decision of the Delhi High Court in Skylight Hospitality LLP [Skylight Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 : (2018) 405 ITR 296] which was affirmed on 6-4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13 SCC 147] by a two-Judge Bench of this Court consisting of Hon'ble Mr Justice A.K. Sikri and Hon'ble Mr Justice Ashok Bhushan. In assessing the merits of the above submission, it is necessary to extract the order dated 6- 4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13…

M/S Marlabs Innovations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the appeal filed by the assessee stands allowed

ITA 457/BANG/2019[2011-12]Status: DisposedITAT Bangalore13 Jul 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Marlabs Innovations Pvt. Ltd., (Successor Of Marlabs Software Pvt. Ltd.), The Deputy 14Th Floor, Citrine Block-4, Commissioner Of Bagmane World Technology Income Tax, Centre, Circle – 4(1)(2), Marathalli Outer Ring Vs. Bangalore. Road, Mahadevapura, Bengaluru – 560 048. Pan: Aaccm6627Q Appellant Respondent Assessee By : Shri L. Bharath, Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 23-06-2022 Date Of Pronouncement : 13-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 28/12/2018 Passed By Ld.Dcit, Circle – 4(1)(2), Bangalore For A.Y. 2011-12. 2. The Assessee Has Raised Various Issues On The Transfer Pricing Adjustment Made In Respect Of The International Transactions Between Assessee & Its Ae.

For Appellant: Shri L. Bharath, CAFor Respondent: Shri Arun Kumar, CIT DR
Section 142(1)Section 143(2)Section 2(31)Section 394

…able in the eyes of law, being a nullity. The Hon’ble Supreme Court in the Page 8 of 11 case of M/s.Maruti Suzuki India Ltd. (supra), also dealt with the decision of the Hon'ble Delhi High Court in case of Sky Light Hospitality LLP vs. ACIT reported in (2018) 405 ITR 296 observed as under: “27. The submission however which has been urged on behalf of the Revenue is that a contrary position emerges from the decision of the Delhi High Court in Skylight Hospitality LLP which was affirmed on 6 April 2018 by a two judge Bench of this Court consisting of Hon'ble Mr Justice A K Sikri and Hon'ble Mr Justice Ashok Bhushan…

ACIT, Central Circle-13, New Delhi vs. Pride Residency (P) Ltd. (in the Case of Spn Milk Products Inds. P.Ltd.), New Delhi

In the result appeal of the Revenue is dismissed

ITA 4182/DEL/2017[2006-07]Status: DisposedITAT Delhi09 Dec 2021AY 2006-07

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2006-07

For Appellant: Sh. V.K. Dhingra, CAFor Respondent: Sh. T Kipgen, Sr. DR
Section 132Section 143(3)Section 153ASection 250(6)Section 264

…Ld. DR that the notice was issued in the name of searched company and such an error is curable under section 292-B of the Act. He placed reliance on the decision of the Hon’ble jurisdictional High Court in the case of Skylight Hospitality LLP vs. ACIT (2018) 405 ITR 296 (Delhi). 8. Learned AR reiterated the arguments advanced in appeal before the ld. CIT(A) and submitted that assessment on non-existent company despite directions of the ld. PCIT in revision order u/s. 264 of the Act, is not sustainable at all. 9. We have gone through the record in the light of the submissions made by the Ld. DR. Facts relevant…

Perot Systems Business Process Solutions India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, the appeal by the Assessee is allowed while the appeal by the revenue is dismissed

ITA 1248/BANG/2015[2010-11]Status: DisposedITAT Bangalore07 Jul 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.1246/Bang/2015 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services India Income Tax (Ltu), Pvt. Ltd., (Now Merged Entity M/S. Perot Bengaluru. Systems Business Process Solutions India Pvt. Ltd.,) 12/1, 12/2A, 13/1A, Diyashree Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaacv 9201 H Appellant Respondent It(Tp)A No.1248/Bang/2015 Assessment Year : 2010-11 M/S. Dell International Services Vs. The Joint Commissioner Of India Pvt. Ltd., (Now Merged Entity Income Tax (Ltu), M/S. Perot Systems Business Process Bengaluru. Solutions India Pvt. Ltd.,) Bengaluru-560 071. Pan : Aaacv 9201 H Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 05.07.2021 Date Of Pronouncement : 07.07.2021 O R D E R Per N. V. Vasudevan: It(Tp)A.No.1246/Bang/2015 Is An Appeal By The Revenue While It(Tp)A.No.1248/Bang/2015 Is An Appeal By The Assessee. Both The Appeals Are It(Tp)A Nos.1246 & 1248/Bang/2015 Page 2 Of 13

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 143(2)Section 143(3)Section 144CSection 391

…ruti Suzuki India Limited (Civil Appeal No. 5409 of 2019) (SLP No. 4298 of 2019) Judgement dated 25.7.2019). 8. The Ld. DR for the revenue by relying upon the decision rendered by the Hon'ble High Court of Delhi in Sky Light Hospitality LLP vs. ACIT - (2018) 405 ITR 296 contended that notice issued in the name of erstwhile private limited company, despite company ceasing to exist, would not invalidate the assessment proceedings as the same was not a jurisdictional error but an irregularity and procedural / technical lapse which could be cured under section 292B of the Income-tax Act, 1961 (for short 'the Act').…

JCIT, Bangalore vs. M/S Perot Systems Business Process Solutions India Pvt. Ltd., Bangalore

In the result, the appeal by the Assessee is allowed while the appeal by the revenue is dismissed

ITA 1246/BANG/2015[2010-11]Status: DisposedITAT Bangalore07 Jul 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.1246/Bang/2015 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services India Income Tax (Ltu), Pvt. Ltd., (Now Merged Entity M/S. Perot Bengaluru. Systems Business Process Solutions India Pvt. Ltd.,) 12/1, 12/2A, 13/1A, Diyashree Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaacv 9201 H Appellant Respondent It(Tp)A No.1248/Bang/2015 Assessment Year : 2010-11 M/S. Dell International Services Vs. The Joint Commissioner Of India Pvt. Ltd., (Now Merged Entity Income Tax (Ltu), M/S. Perot Systems Business Process Bengaluru. Solutions India Pvt. Ltd.,) Bengaluru-560 071. Pan : Aaacv 9201 H Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 05.07.2021 Date Of Pronouncement : 07.07.2021 O R D E R Per N. V. Vasudevan: It(Tp)A.No.1246/Bang/2015 Is An Appeal By The Revenue While It(Tp)A.No.1248/Bang/2015 Is An Appeal By The Assessee. Both The Appeals Are It(Tp)A Nos.1246 & 1248/Bang/2015 Page 2 Of 13

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 143(2)Section 143(3)Section 144CSection 391

…ruti Suzuki India Limited (Civil Appeal No. 5409 of 2019) (SLP No. 4298 of 2019) Judgement dated 25.7.2019). 8. The Ld. DR for the revenue by relying upon the decision rendered by the Hon'ble High Court of Delhi in Sky Light Hospitality LLP vs. ACIT - (2018) 405 ITR 296 contended that notice issued in the name of erstwhile private limited company, despite company ceasing to exist, would not invalidate the assessment proceedings as the same was not a jurisdictional error but an irregularity and procedural / technical lapse which could be cured under section 292B of the Income-tax Act, 1961 (for short 'the Act').…

M/S. Emta Coal Ltd., ( Erstwhile Known As M/S. Eastern Mineral & Trading Agency ), Kolkata vs. ACIT, Central Circle - 3(1), Kolakta

In the result, the appeal of the assessee is allowed

ITA 2422/KOL/2018[2010-11]Status: DisposedITAT Kolkata29 Jun 2021AY 2010-11

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2010-11 M/S. Emta Coal Ltd…………………………………………..............................…….............Appellant 5B, Nandlal Basu Sarani Kolkata – 700 071 [Pan : Aacce 3506 G]

Section 132Section 143(1)Section 143(3)Section 148Section 250

…ality LLP v. Assistant Commissioner of upon the judgment of this Court in Skylight Hospitality LLP v. Assistant Commissioner of upon the judgment of this Court in Skylight Hospitality LLP v. Assistant Commissioner of Income Tax, Circle-28(1), New Delhi [2018] 405 ITR 296 (Delhi) to submit that even if 28(1), New Delhi [2018] 405 ITR 296 (Delhi) to submit that even if 28(1), New Delhi [2018] 405 ITR 296 (Delhi) to submit that even if there was any defect in the there was any defect in the notice, it would be a bona fide curable defect under section notice, it would be a bona fide curable defect under section 292B…

ACIT Circle-7(3)(2), Mumbai vs. M/S Piramal Enterprises Ltd. (Successor in Interest to Piramal International Pvt Ltd.), Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2338/MUM/2019[2010-11]Status: DisposedITAT Mumbai09 Apr 2021AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri S Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 2338/Mum/2019 (ननधाायण वर्ा / Assessment Years 2010-11) The Asst. Commissioner Of Income M/S. Piramal Enterprises Tax, Circle 7(3)(2), Room No. Ltd. 128A, 1 St Floor, Aayakar Bhavan, Successor In Interest To M.K. Road, Mumbai-400 020 Piramal International Pvt. फनाभ/ Ltd. 10, Piramal Tower, G.K. Vs. Marg, Lower Parel, Mumbai-400 013 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aabcp6125D अऩीराथी की ओय े/ Appellant By : Ms. Shreekala Pardeshai, Dr प्रत्मथी की ओय े/ Respondent By : Ms. Mansi Padhiyar, Ar ुनवाई की तायीख / Date Of Hearing: 24.03.2021 घोर्णा की तायीख / Date Of Pronouncement: 09.04.2021

For Appellant: Ms. Shreekala Pardeshai, DRFor Respondent: Ms. Mansi Padhiyar, AR
Section 143(1)Section 143(3)Section 147Section 148Section 292B

…ed in it. Though the notice under Sections 147/148 was issued in the name of Skylight Hospitality Pvt. Ltd. (which had ceased to exist 33 Special Leave Petition (C) No. 7409 of 2018 34 ―Sky Light Hospitality LLP v Assistant Commissioner of Income Tax : (2018) 405 ITR 296 (Delhi) 35 ―LLP Act 2008‖ upon conversion into an LLP), there was, as the Delhi High Court held ―substantial and affirmative material and evidence on record‖ to show that the issuance of the notice in the name of the Piramal Enterprises Ltd..; AY 10-11 dissolved company was a mistake. The tax evasion report adverted to the conversion of the priva…

M/S. Anjani Technoplast Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1865/DEL/2017[2007-08]Status: DisposedITAT Delhi14 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Chary

Section 133ASection 143(3)Section 147Section 148

…t Ltd. with whom M/s Anjani Exports P. Ltd. got merged. 8. In CIT vs. Maruti Suzuki India Pvt. Ltd. (2019) 416 ITR 613 (SC), the Hon’ble Apex Court considered the decision of the Hon’ble Delhi High Court in the case of Skylite Hospitality LLP Vs. ACIT (2018) 405 ITR 296 and the argument of the assessee that the amalgamated company cannot be regarded as a person in terms of Section 2(31) of the Act against whom the proceedings can be initiated and assessment order be passed subsequent to the amalgamation and that the jurisdictional notice pursuant to which the learned Assessing Officer assumed jurisdiction to mak…

ACIT, Central Circle-13, New Delhi vs. Pride Redidency (P)Ltd.(in the Case of M/S Satkar Fincap Ltd.), New Delhi

In the result appeal of the Revenue is dismissed

ITA 4176/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Dec 2019AY 2007-08

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Shri Sulekha Verma, CIT(DR)For Respondent: None
Section 132Section 143(3)Section 153ASection 153CSection 250(6)Section 264Section 69C

…. DR that the notice was issued in the name of searched company and such an error is curable under section 292-B of the Act. She placed reliance on 5 the decision of the Hon’ble jurisdictional High Court in the case of Skylight Hospitality LLP vs. ACIT (2018) 405 ITR 296 (Delhi). 9. None appeared on behalf of the assessee. Notice was issued to the address given in the Form-36 by Registered mail with postage pre- paid.If the assessee is available in such address, such notice should have been served on the assessee. If for any reason the assessee is not available there, it is for the assessee to make arrangements…

Rajeev Goel, Delhi vs. ACIT, Circle- 47(1), New Delhi

In the result, appeal is allowed

ITA 1184/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Sudhanshu Srivastava, [Assessment Year: 2014-15]

Section 143(2)

…sessing Officer for change of address and therefore raising of such plea of notice by a different Assessing Officer does not hold good. The Ld. DR placed his reliance on a decision of Hon’ble Bombay High Court in the case of Sky Light Hospitality LLP (2018) 405 ITR 296 wherein, the Hon’ble Court had held that where the name and even the PAN number mentioned were incorrect, human errors and mistakes cannot and should not nullify proceedings which are otherwise valid and where no prejudice had been caused. The ld. DR further placed his reliance on order of the Hon’ble Delhi High Court in the case of Abhishek J…

V3S Infratech Ltd., New Delhi vs. DCIT, New Delhi

In the result appeals of the assessee are allowed

ITA 6515/DEL/2016[2004-05]Status: DisposedITAT Delhi13 Sept 2019AY 2004-05

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Sanjay KumarFor Respondent: Shri S.S. Rana, CIT (DR)
Section 132Section 139Section 143(2)Section 14ASection 153ASection 271(1)(c)Section 274Section 292BSection 391(2)Section 394

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 6514 & 6515/Del/2016 Asstt. Years: 2003-04, 2004-05 V3S Infratech Ltd., DCIT, (Amalgmated company of Central Circle-32, Padampat Gopal Krishna New Delhi. Ramapati Organisation Ltd.) Vs. A-20, Naraina Industrial Area, Phase-1, Naraina New Delhi - 110 028 PAN AABCG9474A (Appellant) (Respondent) Assessee by: Shri Sanjay Kumar, Shri Akarsh Garg, CA Department by : Shri S.S. Rana, CIT (DR) Date of Hearing 21/08/2019 Date of 13/09/2019 pronouncement O R D E R PER AMIT SH…

V3S Infratech Ltd., New Delhi vs. DCIT, New Delhi

In the result appeals of the assessee are allowed

ITA 6514/DEL/2016[2003-04]Status: DisposedITAT Delhi13 Sept 2019AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Sanjay KumarFor Respondent: Shri S.S. Rana, CIT (DR)
Section 132Section 139Section 143(2)Section 14ASection 153ASection 271(1)(c)Section 274Section 292BSection 391(2)Section 394

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 6514 & 6515/Del/2016 Asstt. Years: 2003-04, 2004-05 V3S Infratech Ltd., DCIT, (Amalgmated company of Central Circle-32, Padampat Gopal Krishna New Delhi. Ramapati Organisation Ltd.) Vs. A-20, Naraina Industrial Area, Phase-1, Naraina New Delhi - 110 028 PAN AABCG9474A (Appellant) (Respondent) Assessee by: Shri Sanjay Kumar, Shri Akarsh Garg, CA Department by : Shri S.S. Rana, CIT (DR) Date of Hearing 21/08/2019 Date of 13/09/2019 pronouncement O R D E R PER AMIT SH…

Arihant Constructions, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeals of the assessee for the A

ITA 324/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…e laid down the proposition of law that sufficiency of reasons for forming belief for escapement of income is not necessary for reopening the assessment. The Ld. CIT(A) taken the support of the following case laws: (i) Skylight Hospitality LLP Vs. ACIT (2018) 405 ITR 296 (Delhi) (ii) Rakesh Gupta Vs. CIT & Another (2018) 405 ITR 213 (P&H) (iii) Decisions of Hon’ble Supreme Court in the case of (a) ITO Vs. Lakshmani Mewal Das 103 ITR 437 (SC) (b) Raymond Woollen Mills Vs. ITO & Anr. 236 ITR 34 (SC) (c) Phoolchand Bhajranglal & Anr. Vs. ITO 203 ITR 456 (SC) 3.1. The Ld.CIT(A) also relied on the decision of Hon’ble…

Arihant Constructions, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeals of the assessee for the A

ITA 323/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…e laid down the proposition of law that sufficiency of reasons for forming belief for escapement of income is not necessary for reopening the assessment. The Ld. CIT(A) taken the support of the following case laws: (i) Skylight Hospitality LLP Vs. ACIT (2018) 405 ITR 296 (Delhi) (ii) Rakesh Gupta Vs. CIT & Another (2018) 405 ITR 213 (P&H) (iii) Decisions of Hon’ble Supreme Court in the case of (a) ITO Vs. Lakshmani Mewal Das 103 ITR 437 (SC) (b) Raymond Woollen Mills Vs. ITO & Anr. 236 ITR 34 (SC) (c) Phoolchand Bhajranglal & Anr. Vs. ITO 203 ITR 456 (SC) 3.1. The Ld.CIT(A) also relied on the decision of Hon’ble…

Arihant Constructions, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeals of the assessee for the A

ITA 322/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…e laid down the proposition of law that sufficiency of reasons for forming belief for escapement of income is not necessary for reopening the assessment. The Ld. CIT(A) taken the support of the following case laws: (i) Skylight Hospitality LLP Vs. ACIT (2018) 405 ITR 296 (Delhi) (ii) Rakesh Gupta Vs. CIT & Another (2018) 405 ITR 213 (P&H) (iii) Decisions of Hon’ble Supreme Court in the case of (a) ITO Vs. Lakshmani Mewal Das 103 ITR 437 (SC) (b) Raymond Woollen Mills Vs. ITO & Anr. 236 ITR 34 (SC) (c) Phoolchand Bhajranglal & Anr. Vs. ITO 203 ITR 456 (SC) 3.1. The Ld.CIT(A) also relied on the decision of Hon’ble…

Arihant Constructions, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeals of the assessee for the A

ITA 321/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…e laid down the proposition of law that sufficiency of reasons for forming belief for escapement of income is not necessary for reopening the assessment. The Ld. CIT(A) taken the support of the following case laws: (i) Skylight Hospitality LLP Vs. ACIT (2018) 405 ITR 296 (Delhi) (ii) Rakesh Gupta Vs. CIT & Another (2018) 405 ITR 213 (P&H) (iii) Decisions of Hon’ble Supreme Court in the case of (a) ITO Vs. Lakshmani Mewal Das 103 ITR 437 (SC) (b) Raymond Woollen Mills Vs. ITO & Anr. 236 ITR 34 (SC) (c) Phoolchand Bhajranglal & Anr. Vs. ITO 203 ITR 456 (SC) 3.1. The Ld.CIT(A) also relied on the decision of Hon’ble…