(i) Star India Ltd. v. Addl. CIT

67 SOT 447Income Tax Appellate Tribunal2015#25597 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2017.

Judgments citing (i) Star India Ltd. v. Addl. CIT

ITO 2(1)(4), MUMBAI vs. CANARA BANK SECURITIES LTD, MUMBAI

The appeal of the Revenue is dismissed

ITA 821/MUM/2016[2008-09]Status: DisposedITAT Mumbai07 Dec 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2008-09 Income Tax Officer-2(1)(4), M/S Canara Bank Securities Room No.553, 5Th Floor, Ltd. बनाम/ Aayakar Bhavan, 7Th Floor, Maker Chamber-Iii, Vs. M.K. Road, Nariman Point, Mumbai-400020 Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaacg2218H

Section 115JSection 143(2)Section 143(3)Section 263Section 263oSection 56

…one ground and to pass the orders u/s 263 of the Act on other ground. The assessee company relied upon the following decisions to support its above-stated proposition as under: (i) Star India Ltd. v. Addl. CIT, 143 TTJ 307(Mum. Trib.) (ii) B S Sangwan v. ITO ,67 SOT 447 (Del. Trib.) (iii) Vesuvius India Limited v. CIT , 54 SOT 172(Kol. Trib.) (iv) CIT v. Contimeters Electricals Pvt. Ltd. , 317 ITR 249(Del.) (v) CIT v. G K Kabra , 211 ITR 336 (AP) 8 Canara Bank Securities Ltd. (vi) CIT v. Ashish Rajpal , 320 ITR 674. The assessee company submitted that if two views are possible and the AO has taken one view which…

INFINITY INFOTECH,KOLKATA vs. DCIT, CIR-2(1), KOLKATA, KOLKATA

In the result the appeal by the assessee is allowed

ITA 329/KOL/2017[2012-13]Status: DisposedITAT Kolkata02 Jun 2017AY 2012-13

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Dilip S.Damle, FCA &For Respondent: Shri Niraj Kumar, CIT(DR)

Section 143(3)Section 14ASection 263Section 35Section 35(1)(iii)Section 35A

…/s 263 of the Act. In this regard the ld. Counsel for the assessee placed reliance on the following decisions of the Tribunal a) Damodar Valley Corpn vs CIT 72 taxmann 127 (ITAT Kol) b) Vesuvius India Limited vs CIT 54 SOT 172 (ITAT Kol) c) B.S.Sangwan vs ITO 67 SOT 447 (ITAT Delhi) (c ) That the AO had in fact made proper and due enquiries of all the aspects set out by the CIT in the show cause notice u/s 263 of the Act. In this regard he drew our attention to the various pages of the paper book which would throw light on the fact as proper and due enquiries were made by the AO, to which we will make reference i…

VANDANA SHARAD DHAKTODE,THANE vs. CIT I, THANE

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

ITA 3363/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Nov 2015AY 2009-10

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.3363/Mum/2014 (ननधधायण वषा / Assessment Year:2009-10) Smt.Vandana Sharad Dhaktode, बनाम/ Commissioner Of Income Tax-I 101, Sharayu, Thane. Vs. Old Ayre Road, Dombivali (E), Dist. Thane-421201 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 263Section 271(1)(c)

…essee. 4. The ld. A.R further submitted that the issue relating the initiation of revision proceedings was not mentioned in the notice issued by the CIT. He submitted that the Hon’ble Delhi Bench of Tribunal has held in the case of B S Sangwan V/s ITO (2015) 67 SOT 447 has held that revision order can only be passed on the ground on which the assessee has been given reasonable opportunity of being heard and it is not open to the Commissioner to set out one reason for revising order but actually revise the order on some other ground. The ld. Counsel submitted that the Ld CIT has revised the assessment order, in t…