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

151 Taxmann 41High Court2006#2845 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 366,005 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

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 1736/CHNY/2013[2004-05]Status: DisposedITAT Chennai05 Jan 2022AY 2004-05

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…

Jsk Industries Private Limited, Mumbai vs. DCIT CC-8(1), Mumbai

ITA 5891/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.5891, 5892, 5893, 5894, 5895, 5896 & 5897/M/2019 Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17 M/s. JSK Industries Pvt. Dy. CIT Ltd., Central Circle-8(1), 9 A.K. Naik Marg, Aayakar Bhavan, Vs. Near New Empire M.K. Marg, Cinema, New Marine Lines, CST, Mumbai 400001 Mumbai - 400020 PAN: AABCJ 5937F (Appellant) (Respondent) ITA Nos.6311, 6312, 6313, 6314, 6315 & 6316/M/2019 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-1…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5237/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

M/S. Bose Corporation India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 5705/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Sept 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2008-09] Bose Corporation India Pvt. Ltd., Vs. Dcit 3Rd Floor, Plot No.4, Circle – 5(1), Salcon Aurum, Jasola District New Delhi Centre, New Delhi – 110 025 Pan No. Aaacb 3260 A [Appellant] [Respondent]

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 143(3)Section 147Section 148Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Assessment Year: 2008-09] Bose Corporation India Pvt. Ltd., Vs. DCIT 3rd Floor, Plot No.4, Circle – 5(1), Salcon Aurum, Jasola District New Delhi Centre, New Delhi – 110 025 PAN No. AAACB 3260 A [Appellant] [Respondent] Date of Hearing : 01.09.2020 Date of Pronouncement : 03.09.2020 Assessee by : Shri K. M. Gupta, Adv Revenue by : Ms Rakhi Vimal, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee…

Aroma Organics Limited, Mumbai vs. ACIT - 14(1)(1), Mumbai

In the result, the appeal of assessee is allowed

ITA 3036/MUM/2018[2009-10]Status: DisposedITAT Mumbai21 May 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 3036/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aroma Organics Limited The Asst. Commissioner Of 106-110, Krishna Bhavan Income Tax, Circle 14(1)(1), Annex, Govandi, Room No. 432, Aayakar Vs. Mumbai-400 088 Bhavan, Mumbai-400 020 Mumbai .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Aaaca5370J अपीलाथी की ओर से / Appellant By : Shri Shekar Gupta, Ar प्रत्यथी की ओर से / Respondent By : Shri R.A. Dhyani, Dr सुनवाई की तारीख / Date Of Hearing: 14-05-2019 घोषणा की तारीख / Date Of Pronouncement : 21-05-2019

For Appellant: Shri Shekar Gupta, ARFor Respondent: Shri R.A. Dhyani, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80ISection 8o

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री एन. के. प्रिान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 3036/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2009-10) Aroma Organics Limited The Asst. Commissioner of 106-110, Krishna Bhavan Income Tax, Circle 14(1)(1), Annex, Govandi, Room No. 432, Aayakar Vs. Mumbai-400 088 Bhavan, Mumbai-400 020 Mumbai .. (ApIlaaqaI- / Appellant) (p`%yaqaaI- / Respondent) स्थायी लेखा सं./PAN No. AAACA5370J अपीलाथी की ओर से / Appellant…

Philips India Ltd., Kolkata vs. PCIT-IV, Kolkata

In the result, appeal of the assessee is dismissed

ITA 1142/KOL/2016[2009-2010]Status: DisposedITAT Kolkata27 Mar 2019AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier Known As Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [Pan : Aabcp 9487 A] Principal Commissioner Of Income Tax - Iv, Kolkata…….............…....................…...Respondent Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10Th, 2019 Date Of Pronouncing The Order : March 27Th, 2019 O R D E R Per J. Sudhakar Reddy :-

Section 143(3)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier known as Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [PAN : AABCP 9487 A] Principal Commissioner of Income Tax - IV, Kolkata…….............…....................…...Respondent Appearances by: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, appeared on behalf of t…

DCIT, New Delhi vs. M/S. Second Realtors Pvt. Ltd., New Delhi

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

ITA 3189/DEL/2015[2006-07]Status: DisposedITAT Delhi20 Nov 2018AY 2006-07

Bench: Shri O.P. Kant & Shri K. Narasimha Charyi.T.A. No.3189Del/2015 Assessment Year: 2006-07 Dcit, Circle –23(2), Vs Second Realtors Pvt. Ltd., New Delhi. C-62, Basement, (Pan: Aajcs6446E) South Extension, Part-I, New Delhi (Appellant) (Respondent) Appellant By: Ms Ashima Neb, Sr. Dr Respondent By: Shri Manoj Gupta, Ca Shri Kundanwahi, Fca Order Date Of Hearing: 19.11.2018 Date Of Pronouncement: 20 .11.2018 Per K. Narasimha Chary, Jm Challenging The Order Dated 12/03/2015 In Appeal No. 370/14-15 Passed By The Principal Commissioner Of Income Tax (Osd) (Appeals)-8, New Delhi (“Ld. Cit(A)”) Revenue Preferred This Appeal & On The Following Grounds:-

For Appellant: Ms Ashima Neb, Sr. DRFor Respondent: Shri Manoj Gupta, CA
Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DLEHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.3189Del/2015 Assessment Year: 2006-07 DCIT, Circle –23(2), vs Second Realtors Pvt. Ltd., New Delhi. C-62, Basement, (PAN: AAJCS6446E) South Extension, Part-I, New Delhi (Appellant) (Respondent) Appellant by: Ms Ashima Neb, Sr. DR Respondent by: Shri Manoj Gupta, CA Shri Kundanwahi, FCA ORDER Date of hearing: 19.11.2018 Date of Pronouncement: 20 .11.2018 PER K. NARASIMHA CHARY, JM Challenging the order dated 12/03/2015 in appeal No. 370/14-15 passed by…

ACIT, Chennai vs. Shree Laxmi Jewellery Pvt. Ltd., Chennai

In the result, the cross objection of the assessee is allowed and appeal of the Revenue is dismissed in limini

ITA 3345/CHNY/2016[2009-10]Status: DisposedITAT Chennai12 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.No.3345/Mds/2016 ("नधा"रणवष" / Assessment Year: 2009-10) Vs M/S. Shree Laxmi Jewellery Pvt. The Acit, Central Circle – 1(3), Ltd., Chennai – 34. No.99, Usman Road, T.Nagar, Chennai – 600 017. Pan: Aaacl1289M (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.15/Mds/2017 (In Ita No.3345/Mds/2016) Vs The Acit, M/S. Shree Laxmi Jewellery Pvt. Ltd., Central Circle – 1(3), No.99, Usman Road, T.Nagar, Chennai – 34. Chennai – 600 017. Pan: Aaacl1289M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: 01.08.2017For Respondent: Shri T. Banusekar, FCA
Section 143(3)Section 147Section 148Section 250(6)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी एन "ी एन.आर आर.एस एस. गणेशन गणेशन,"याियक "याियक सद"य सद"य एवं एवं "ी "ी ए. मोहन मोहन अलंकामणी अलंकामणी,लेखा लेखा सद"य सद"य केकेकेके सम" सम" "ी "ी एन एन आर आर एस एस गणेशन गणेशन "याियक "याियक सद"य सद"य एवं एवं "ी "ी मोहन मोहन अलंकामणी अलंकामणी लेखा लेखा सद"य सद"य सम" सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.3345/Mds/2016 ("नधा"रणवष" / Assessment Year: 2009-10) Vs M/s. Shree Laxmi Jewellery Pvt. The ACIT, Central Circle – 1(3), Ltd., Chennai –…

Ratnakar M. Pujari, Mumbai vs. ITO WD 25(3)(3), Mumbai

ITA 995/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Aug 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.995/Mum/2012 ("नधा"रण वष" / Assessment Year : 2006-07) Ratnakar M. Pujari, Income Tax Officer, Ward बनाम/ Shop No. 10, Geeta Sadan, 25(3)(3), V. Iraniwadi No. 3, R. No. 304, Kandivali (W), C-11, Pratyakshakar Mumbai – 400057. Bhavan, Bandra-Kurla Complex, Mumbai – 400051. "थायी लेखा सं./Pan :Agcpp8410B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri B.S. Bist (D.R.)
Section 143(3)Section 148

…ct. He has also relied on the following case laws to support his finding: 1. Mc Dowell and Company Limited v. CTO (1985) 154 ITR 148(SC) 2. Phoolchand Bajrang Lal v. ITO (1992) 203 ITR 456 (SC) 3. Consolidated Photo and Finvest Ltd. v. ACIT (Delhi HC) (2006) 151 Taxmann 41 (Delhi) 4. Indo Aden Salt Mfg. & Trading Co. Pvt. Ltd. V. CIT, 159 ITR 624 (SC) 5. Ram Prasad v. ITO (1995) 82 Taxman 199 (All) 6. Consolidated Photo & Finvest Ltd. ACIT (2006) 151 Taxmann 41 (Delhi) 7. Keventer (P.) Ltd. v. DCIT (2004) 89 ITD 347 (Kol.) Appeal Nos. 344 and 345 (Cal.) of 2001. 8. Brij Mohan Agarwal v. ACIT, (2004) 140 Taxman 3…

Lupin Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

The appeal of the assessee is allowed

ITA 825/MUM/2012[2003-04]Status: DisposedITAT Mumbai13 Jul 2016AY 2003-04

Bench: Shri R.C. Sharma & Shri Sandeep Gosain: (A.Y : 2003-04) M/S. Lupin Limited Vs. Acit Ltu, 159, C.S.T Road, Kalina, Mumbai. Santa Cruz (East), Mumbai 400 098. Pan : Aaacl1069K (Appellant) (Respondent)

For Appellant: Shri Rajan Vora &For Respondent: Shri Manoj Kumar
Section 115JSection 127Section 139Section 143(3)Section 147Section 148Section 154Section 35Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER : (A.Y : 2003-04) M/s. Lupin Limited Vs. ACIT LTU, 159, C.S.T Road, Kalina, Mumbai. Santa Cruz (East), Mumbai 400 098. PAN : AAACL1069K (Appellant) (Respondent) Assessee by : Shri Rajan Vora & Shri Hemen Chandariya Department by : Shri Manoj Kumar Date of Hearing : 29.04.2016 Date of Pronouncement : 13.07.2016 O R D E R PER SANDEEP GOSAIN, JM : The present appeal has been filed by the assessee against the order of CIT(A)-15, Mumbai dt. 28.12.2011 for A.Y 2003-04 in Appea…