(i) CIT v. Videsh Sanchar Nigam Ltd.

430 ITR 431High Court2021#17917 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Judgments citing (i) CIT v. Videsh Sanchar Nigam Ltd.

Parametric Trading Private Limited, Mumbai vs. ACIT, Circle-4(1), Indore

In the result, the appeal of assessee is allowed

ITA 84/IND/2020[2011-12]Status: DisposedITAT Indore12 May 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S.Parametric Trading A.C.I.T., Pvt.Ltd., Circle 4(1), 205, Sujata Chambers, 2Nd Indore. Floor, Abhichand Gandhi Vs. Marg,Off Katha Bazar Masjid (W), Mumbai (Appellant / Assessee) (Respondent/ Revenue) Pan: Aagca4207J Assessee By Shri Vijay Mehta & Shri Shailesh Parmar, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.05.2023 Date Of Pronouncement 12.06.2023

Section 139Section 143(2)Section 143(3)Section 144Section 147Section 148Section 151

…amount to deprive and deny the assessee of its right to raise objections against the validity of notice issued u/s 148. The ld. Authorized Representative then relied upon the judgement of Hon'ble Bombay High in the case of New Era Shipping Limited vs. CIT, 430 ITR 431 (Bom). He has also relied upon the following decisions :- (a) CIT vs. Trend Electronics, (379 ITR 456). (b) CIT vs. Videsh Sanchar Nigam Limited, (340 ITR 66) The ld. Authorized Representative has also relied upon the decision of Hon'ble Bombay High Court in the case of River Valley Meadows and Townships P.Ltd. vs. Dy. CIT, (2022) 284 Taxman…

Assistant Commissioner of Income-Tax, Circle - 2, Solapur vs. M/S. Beekay Enterprises, Solapur

In the result, the legal ground taken in the assessee’s cross objection which goes to the root of the matter is allowed and the ground on merits therefore, becomes academic in nature

ITA 1687/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2022AY 2010-11
For Appellant: Shri S.N. PuranikFor Respondent: Shri Deepak Garg
Section 133Section 143(3)Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM Assessment Year : 2011-11 The Asstt. C.I.T. Cir. 2, Solapur :Appellant Vs. M/s. Beekay Enterprises, Laxmi Bhavan, 3A Murarji Peth, Solapur – 413 001 PAN ; AABFB4783A : Respondent C.O. No. 41/PUN/2019 Arising out of ITA No. 1687/PUN/2017 Assessment Year : 2011-11 M/s. Beekay Enterprises, Laxmi Bhavan, 3A Murarji Peth, Solapur – 413 001 PAN ; AABFB4783A : Cross Objector Vs. The Asstt. C.I.T. Cir. 2, Solapur : Appellant in appeal. Assessee by : Shri S.N. Puranik Department by : Shri Deepak Garg Date…

Vikas Ganpat Mane, Kalyan vs. ITO Ward(3)(2), Kalyan

In the result, appeal for assessment year 2007-08 is allowed

ITA 7493/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Mar 2021AY 2009-10

Bench: Vikas Awasthyआअसुं. 7491/भ ुं/2018 (यन.ि. 2007-08) आअसुं. 7492/भ ुं/2018 (यन.ि. 2008-09) आअसुं. 7493/भ ुं/2018 (यन.ि. 2009-10) Vikas Ganpat Mane, D-6,303, Gaondevi Nagar, Shankar Pawse Road, Kalyan (East) 421 306 Pan:Akkpm4583C ...... अऩीराथी /Appellant

For Appellant: Shri Subramanian, AdvocateFor Respondent: Shri Sushil Mishra
Section 143(2)Section 143(3)Section 148

…total violation of law laid down by the Hon’ble Apex Court. The ld. Counsel for the assessee in support of his submissions placed reliance on the following decisions: (i) CIT vs. Videsh Sanchar Nigam Ltd., 340 ITR 66 (Bom) (ii) New Era Shipping Ltd. vs. CIT, 430 ITR 431(Bom) (iii) CIT vs. Fomento Resorts & Hotels Ltd., Income Tax Appeal No.71 of 2006 decided on 27/11/2006(Bom-Goa Bench) 4. Per contra Shri Sushil Mishra representing the Department vehemently defended the impugned order and prayed for dismissing the appeal of assessee. The ld. Departmental Representative submitted that CIT(A) has dismissed the gr…

Vikas Ganpat Mane, Kalyan vs. ITO Ward (3)(2), Kalyan

In the result, appeal for assessment year 2007-08 is allowed

ITA 7492/MUM/2018[2008-09]Status: DisposedITAT Mumbai25 Mar 2021AY 2008-09

Bench: Vikas Awasthyआअसुं. 7491/भ ुं/2018 (यन.ि. 2007-08) आअसुं. 7492/भ ुं/2018 (यन.ि. 2008-09) आअसुं. 7493/भ ुं/2018 (यन.ि. 2009-10) Vikas Ganpat Mane, D-6,303, Gaondevi Nagar, Shankar Pawse Road, Kalyan (East) 421 306 Pan:Akkpm4583C ...... अऩीराथी /Appellant

For Appellant: Shri Subramanian, AdvocateFor Respondent: Shri Sushil Mishra
Section 143(2)Section 143(3)Section 148

…total violation of law laid down by the Hon’ble Apex Court. The ld. Counsel for the assessee in support of his submissions placed reliance on the following decisions: (i) CIT vs. Videsh Sanchar Nigam Ltd., 340 ITR 66 (Bom) (ii) New Era Shipping Ltd. vs. CIT, 430 ITR 431(Bom) (iii) CIT vs. Fomento Resorts & Hotels Ltd., Income Tax Appeal No.71 of 2006 decided on 27/11/2006(Bom-Goa Bench) 4. Per contra Shri Sushil Mishra representing the Department vehemently defended the impugned order and prayed for dismissing the appeal of assessee. The ld. Departmental Representative submitted that CIT(A) has dismissed the gr…

Vikas Ganpat Mane, Kalyan vs. ITO Ward (3)(2), Kalyan

In the result, appeal for assessment year 2007-08 is allowed

ITA 7491/MUM/2018[2007-08]Status: DisposedITAT Mumbai25 Mar 2021AY 2007-08

Bench: Vikas Awasthyआअसुं. 7491/भ ुं/2018 (यन.ि. 2007-08) आअसुं. 7492/भ ुं/2018 (यन.ि. 2008-09) आअसुं. 7493/भ ुं/2018 (यन.ि. 2009-10) Vikas Ganpat Mane, D-6,303, Gaondevi Nagar, Shankar Pawse Road, Kalyan (East) 421 306 Pan:Akkpm4583C ...... अऩीराथी /Appellant

For Appellant: Shri Subramanian, AdvocateFor Respondent: Shri Sushil Mishra
Section 143(2)Section 143(3)Section 148

…total violation of law laid down by the Hon’ble Apex Court. The ld. Counsel for the assessee in support of his submissions placed reliance on the following decisions: (i) CIT vs. Videsh Sanchar Nigam Ltd., 340 ITR 66 (Bom) (ii) New Era Shipping Ltd. vs. CIT, 430 ITR 431(Bom) (iii) CIT vs. Fomento Resorts & Hotels Ltd., Income Tax Appeal No.71 of 2006 decided on 27/11/2006(Bom-Goa Bench) 4. Per contra Shri Sushil Mishra representing the Department vehemently defended the impugned order and prayed for dismissing the appeal of assessee. The ld. Departmental Representative submitted that CIT(A) has dismissed the gr…