(i) Consolidated Phot & Finvest Ltd. v. Asst.CIT

151 Taxmann 41High Court2006#2881 most cited

What is (i) Consolidated Phot & Finvest Ltd. v. Asst.CIT authority for?

An assessment can be reopened under Section 147 even if the Assessing Officer forms the 'reason to believe' from the same record as the completed original assessment. The 'mere change of opinion' principle is inapplicable if the original assessment order did not specifically address the aspect forming the basis for reopening.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Consolidated Phot & Finvest Ltd. v. ACIT · 151 Taxmann 41 · Section 147 · Section 148 · Reopening of assessment · mere change of opinion · reason to believe · same record for reassessment · original assessment not addressing issue · Delhi High Court

Sections most often in play

Section 147Section 148Section 143(3)Section 142(1)Section 144Section 144BSection 151Section 153C

Issues it is cited on

section 31(3)section 139(3)section 147(b)full and true disclosuremere change of opinionkelvinatorchange of opinionfresh tangible materialfirst proviso to section 147section 31material facts necessary for assessmentindexed cost of acquisition

Judgments citing (i) Consolidated Phot & Finvest Ltd. v. Asst.CIT

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1826/PUN/2024[2016-17]Status: DisposedITAT Pune21 Jan 2026AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1823 & 1826/PUN/2024 धििाारण वर्ा / Assessment Years : 2015-16 & 2016-17 Natharam Panaji Choudhary, Income Tax Officer, S. No. 15/2, Gulve Vasti, Indriyani Ward – 8(1), Pune Nagar, Indrayaninagar S.O., Pune City, Vs. Pune-411026 PAN : AEZPC2060D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bharat Kumar (Virtually) Department by : Shri Amol Khairnar Date of hearing : 17-12-2025 Date of 21-01-2026 P…

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1823/PUN/2024[2015-16]Status: DisposedITAT Pune21 Jan 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1823 & 1826/PUN/2024 धििाारण वर्ा / Assessment Years : 2015-16 & 2016-17 Natharam Panaji Choudhary, Income Tax Officer, S. No. 15/2, Gulve Vasti, Indriyani Ward – 8(1), Pune Nagar, Indrayaninagar S.O., Pune City, Vs. Pune-411026 PAN : AEZPC2060D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bharat Kumar (Virtually) Department by : Shri Amol Khairnar Date of hearing : 17-12-2025 Date of 21-01-2026 P…

DEPUTY COMMISSIONER OF INCOME TAX- 4(3)(1), MUMBAI vs. SPECIALITY PAPERS LIMITED, MUMBAI

Appeal of the revenue is partly allowed for statistical purposes

ITA 5054/MUM/2024[2013-14]Status: DisposedITAT Mumbai01 Jul 2025AY 2013-14

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Ms. Neha Sharma 0 Advocate &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 131Section 132Section 143(3)Section 147Section 148ASection 153CSection 250

…r on the facts and circumstances of the case and in law, the Ld.CIT(A) is justified in allowing the ground of appeal of the appellant without appreciating the ratio of the Bombay High Court in the case of M/s. Consolidated Photo & Finvest Ltd. vs. ACIT (2006) 151 Taxmann 41 (Delhi) wherein it is held that action under section 147 was permissible even where the Speciality Papers Limited. AO gathered his reason to believe from the very same record as had been the subject matter of the completed assessment proceedings." 2. The assessee is a company and filed the original return of income for AY 2013-14 on 01.10.201…

M/S UNION BANK OF INDIA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMET TAX. CIRCLE- LTU -2, , MUMBAI

In the result appeal of the assessee bearing ITA No

ITA 1678/MUM/2024[2015-16]Status: DisposedITAT Mumbai23 Apr 2025AY 2015-16

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri C NareshFor Respondent: ShriKrishna Kumar SR. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER Union Bank of India vs Deputy Commissioner of Income- Union Bank Bhavan tax, Circle-(LTU) 2, Mumbai Room No.421, 4thFloor, Aayakar 239, Vidhan Bhavan Marg Nariman Point, Mumbai-400 Bhavan, M.K. Road, Mumbai-400 021 020 PAN: AAACU0564G APPELLANT RESPONDENT Assessee by : Shri C Naresh Respondent by : ShriKrishna Kumar SR. DR. Date of hearing : 11/04/2025 Date of pronouncement : 23/04/2025 O R D E R PER ANIKESH BANERJEE, J.M: The instant appeal of the assessee was…

UCO BANK,KOLKATA vs. D.C.I.T., CIRCLE - 5(1), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1800/KOL/2024[2011-2012]Status: DisposedITAT Kolkata24 Mar 2025AY 2011-2012

Bench: Shri George Mathan

For Appellant: Shri Sonu Kumar Agarwal, ARFor Respondent: Shri Chandan Das, Addl. CIT, Sr. DR
Section 147Section 2Section 250Section 36(1)(va)Section 43B

…## IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER # AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER #### ITA No. 1800/KOL/2024 Assessment Year: 2011-12 | UCO Bank | | DCIT, circle-5(1), Kolkata. | |-----------------------------|----|-----------------------------| | 10, B.T.M. Sarani, BBD Bag, | Vs | | | Kolkata-700001. | | | | (PAN: AAACU3561B) | | | | (Appellant) | | (Respondent) | #### Present fo…

KAILASH CHAND,JAIPUR vs. ITO WARD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

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

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT
Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 565/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Kailash Chand ITO, Vs. Village Patharedi, Tehsil- Ward-Behror Kotputli, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPC7760R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya, Adv. & Sh. Devang Gargieya, Adv. jktLo dh vksj…

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR
Section 143(3)Section 147Section 148Section 68

…{ "clean_text": "आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nश्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकरअपीलसं. / ITA No. 616/JPR/2024\nनिर्धारणवर्ष / AssessmentYear : 2013-14\nTijariaPolypipes Ltd.\nSP-1-2316, Ramchandrapura, RIICO Vs. The DCIT\nIndustrial Area, Sitapura, Jaipur- 302 022\nCircle-4\nJaipur\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeb…

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. ITO, EXEMPTION WARD-2(4), MUMBAI

Appeal is dismissed

ITA 4307/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. Vs. (Appellant) (Respondent) Present for: Assessee by : Shri P. J. Pard…

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. INCOME TAX OFFICER, EXEMPTION WARD-2(4), MUMBAI

ITA 4261/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Nov 2024AY 2009-10

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K (Appellant) Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Respondent) Vs. Present for: Assessee by : Shri P. J. Pard…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3 4 MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

ITA 1374/MUM/2024[2015-16]Status: DisposedITAT Mumbai06 Sept 2024AY 2015-16

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay MehtaFor Respondent: Shri P.D. Choughule
Section 143(3)Section 144BSection 144C(3)Section 147Section 148Section 37(1)Section 80G

…material on record or the facts disclosed thereby or from the enquiry of research into facts or law. 13. Reliance is also placed on the decision of Hon'ble Delhi High Court in the case of Consolidated Photo and Finvest Ltd. Vs ACIT Assessment Year: 2015-16 (151 Taxmann 41) wherein it is held that action u/s 147 is permissible even if the Assessing Officer gathered his reasons to believe from very same record as has been subject matter of completed assessment proceedings and the principle of mere change of opinion cannot be a basis for re-opening completed assessment would have no application where order of asse…

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 243/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Goyal Vegoils Limited DCIT, Vs. C/o Goyal Vegoils Villahe Kasar, Circle-02, Kota NH-12, Tehsil Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 2595 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj…

M/S MAN DIESEL & TURBO INDIA LTD.,,MAHARASHTRA vs. DCIT, NEW DELHI

In the result, assessee’s appeal is hereby dismissed

ITA 4295/DEL/2015[2003-04]Status: DisposedITAT Delhi20 Aug 2024AY 2003-04

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singha.Y. 2003-04

Section 143(3)Section 147Section 148Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER A.Y. 2003-04 Man Diesel & Turbo India Ltd., Vs DCIT, Circle 6(1), (formerly known as Man Diesel India Ltd.), New Delhi. E-73, MIDC, Waluj, Aurangabad, Maharashtra. PAN: AAACM 0320 L APPELLANT RESPONDENT Appellant by None Respondent by Ms. Nidhi Singh, Sr. DR Date of hearing 12.08.2024 Date of pronouncement 20.08.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeal…

DCIT 3(3)(2), MUMBAI vs. M/S. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1809/MUM/2023[2015-16]Status: DisposedITAT Mumbai26 Feb 2024AY 2015-16

Bench: Shri N. K. Choudhry & Shri Gagan Goyaldcit Circle – 3(3)(1), R. No. 609, Aayakar Bhavan, M. K. Road, Churchgate, Mumbai – 400 020 ...... Appellant Vs. Small Industries Development Bank Of India Sme Development Centre, C-11, G-Block, Bandra Kurla Complex, Bandra East, Mumbai-400 051 Pan – Aabcs3480N ..... Respondent

For Appellant: Dr. Kishor Dhule, Ld. DRFor Respondent: Shri Gaurav Kabra, Ld. AR
Section 115JSection 143(3)Section 147Section 148Section 250Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER DCIT Circle – 3(3)(1), R. No. 609, Aayakar Bhavan, M. K. Road, Churchgate, MumbaI – 400 020 ...... Appellant Vs. Small Industries Development Bank of India SME Development Centre, C-11, G-Block, Bandra Kurla Complex, Bandra East, Mumbai-400 051 PAN – AABCS3480N ..... Respondent Appellant by : Dr. Kishor Dhule, Ld. DR Respondent by : Shri Gaurav Kabra, Ld. AR Date of hearing : 18/12/2023 Date of pronouncement : 26/02/2024 ORDER PER GAGAN GOYAL, A.M: This appeal b…

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 209/CHNY/2020[2010-11]Status: DisposedITAT Chennai23 Feb 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 208/CHNY/2020[2009-10]Status: DisposedITAT Chennai23 Feb 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 207/CHNY/2020[2008-09]Status: DisposedITAT Chennai23 Feb 2024AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

DCIT, CIR-3(3)(1), MUMBAI vs. EAST WEST PIPELINE PVT LTD., MUMBAI

Accordingly, without any adjudication upon the merits, Ground No. 5 to 8 to raised by the Revenue are dismissed as being infructuous

ITA 1999/MUM/2023[2014-15]Status: DisposedITAT Mumbai05 Jan 2024AY 2014-15

Bench: SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Biswanath Das
Section 143(3)Section 144BSection 147Section 73(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, Circle-3(3)(1), Mumbai, Room No. 609, Aaykar Bhavan, M.K. Road, Churchgate, Mumbai - 400020 …………… Appellant East West Pipeline Private Limited, 147, 14th Floor, Atlanta, 222, Vs Nariman Point, S.O. Mumbai - 400021 [PAN:AABCP4405E] ……………. Respondent Appearance For the Appellant/Department : Shri Biswanath Das For the Respondent/Assessee : Shri Madhur Agrawal Date Conclusion of hearing : 10.10.2023 Pronouncement of order : 05.01.2024 O R D E R Per Rah…

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Nahar Colours and Coatings Vs Principal Private Ltd., Commissioner of G-1, 90-93, Udyog Vihar, Income Tax, Suker, Udaipur Udaipur (Appellant) (Respondent) PAN NO. AAACN 6942 K Assessee By Sh. Gautam Chand Baid, CA Revenue By Sh. Lovish Kumar, CIT-DR Date of hearing 14/07/2023 Date of 09/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Principal Commissioner of Income Tax, Ud…

ACIT, CHENNAI vs. A.M.RATNAM, CHENNAI

In the result, appeal filed by the revenue for assessment year 2006-07 is partly allowed for statistical purposes

ITA 1738/CHNY/2013[2006-07]Status: DisposedITAT Chennai05 Jan 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.1736 To 1738/Chny/2013 ("नधा"रणवष" / Assessment Years: 2004-05 To 2006-07) The Assistant Commissioner Of Income Vs Mr. A.M. Ratnam Tax, 1, Velavan Street, Media Circle-Ii, West Kamakoti Nagar, Chennai-600 034. Valasaravakkam, Chennai-600 087. Pan: Addpr 8973M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: 21.10.2021
Section 147Section 151(1)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखास द"य के सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1736 to 1738/Chny/2013 ("नधा"रणवष" / Assessment Years: 2004-05 to 2006-07) The Assistant Commissioner of Income Vs Mr. A.M. Ratnam Tax, 1, Velavan Street, Media Circle-II, West Kamakoti Nagar, Chennai-600 034. Valasaravakkam, Chennai-600 087. PAN: ADDPR 8973M (अपीलाथ"/Appellant) (""यथ"/Respondent) : Ms. R.Anita, Addl.CIT अपीलाथ"क"ओरसे/ Appellant by…

ACIT, CHENNAI vs. A.M.RATNAM, CHENNAI

In the result, appeal filed by the revenue for assessment year 2006-07 is partly allowed for statistical purposes

ITA 1737/CHNY/2013[2005-06]Status: DisposedITAT Chennai05 Jan 2022AY 2005-06

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.1736 To 1738/Chny/2013 ("नधा"रणवष" / Assessment Years: 2004-05 To 2006-07) The Assistant Commissioner Of Income Vs Mr. A.M. Ratnam Tax, 1, Velavan Street, Media Circle-Ii, West Kamakoti Nagar, Chennai-600 034. Valasaravakkam, Chennai-600 087. Pan: Addpr 8973M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: 21.10.2021
Section 147Section 151(1)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखास द"य के सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1736 to 1738/Chny/2013 ("नधा"रणवष" / Assessment Years: 2004-05 to 2006-07) The Assistant Commissioner of Income Vs Mr. A.M. Ratnam Tax, 1, Velavan Street, Media Circle-II, West Kamakoti Nagar, Chennai-600 034. Valasaravakkam, Chennai-600 087. PAN: ADDPR 8973M (अपीलाथ"/Appellant) (""यथ"/Respondent) : Ms. R.Anita, Addl.CIT अपीलाथ"क"ओरसे/ Appellant by…

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