India (P) Ltd., (2016) 236 Taxman 494 (Del); (iii) Ferrous Infrastructure Pvt. Ltd. v. DCIT

120 DTR 281High Court2015#14752 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 142(1)Section 143(3)Section 144 Section 147 Section 148

Judgments citing India (P) Ltd., (2016) 236 Taxman 494 (Del); (iii) Ferrous Infrastructure Pvt. Ltd. v. DCIT

Sachin Jain, New Delhi vs. ITO Ward 47(2), New Delhi

In the result, both the appeals of the assessee are allowed

ITA 3246/DEL/2023[2012-13]Status: DisposedITAT Delhi14 Nov 2024AY 2012-13

Bench: Ms. Madhumita Roysachin Jain Vs. Ito,Ward-47(2) 1732, Mz Floor, Nayi Drumshape Building, Basti, Naya Bazar, Delhi- 110002 Delhi – 110006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aijpj5875F Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 142(1)Section 144Section 147Section 148

…P a g e | 1 Sachin Jain Vs. ITO,Ward-47(2) THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Sachin Jain Vs. ITO,Ward-47(2) 1732, MZ Floor, Nayi Drumshape Building, Basti, Naya Bazar, Delhi- 110002 Delhi – 110006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AIJPJ5875F Appellant .. Respondent Appellant by : None Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 29.10.2024 Date of Pronouncement 14.11.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the NFAC, Delhi, dated 04.02.2023 arising out of…

Shri Chand Singh, New Delhi vs. DCIT, Gurgaon

In the result, both the appeals of the assessee are allowed

ITA 3861/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Jul 2021AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 234ASection 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos. 3860 & 3861/Del/2016 (Assessment Years : 2010-11 & 2011-12) Sh. Chand Singh Vs. DCIT C/o. M/s. RRA TAXINDIA Circle – 1(1), D-28, South Extension, Gurgaon Part-I, New Delhi PAN : DEVPS 2076 J (APPELLANT) (RESPONDENT) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Revenue by Sh. Mahesh Thakur, Sr. D.R. Date of hearing: 24/06/2021 Date of Pronouncement: 05/07/2021 ORDER PER ANIL CHATURVEDI, AM : Both the appeals filed by…

Shri Chand Singh, New Delhi vs. ACIT, Gurgaon

In the result, both the appeals of the assessee are allowed

ITA 3860/DEL/2016[2010-11]Status: DisposedITAT Delhi05 Jul 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 234ASection 28

Ambuja Cement India P.Ltd, Mumbai vs. Asst CIT Cir 3(1), Mumbai

In the result appeal of the assessee is allowed as indicated above

ITA 2600/MUM/2014[2005-06]Status: DisposedITAT Mumbai27 Aug 2018AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2600/Mum/2014 (नििाारण वर्ा / Assessment Year : 2005-06)

For Appellant: Shri. Soumen Adak &For Respondent: Shri Satish Chandra Rajore

Section 143Section 143(3)Section 147Section 14ASection 234B

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.2600/Mum/2014 (नििाारण वर्ा / Assessment Year : 2005-06) Ambuja Cement India बिाम/ ACIT CIR 3(1) Private Ltd. (Since Merged Aayakar Bhavan, with Holcim India P. Ltd.), v. M.K. Road, 106, Maker Chamber-III, Mumbai-400020 Nariman Point, Mumbai-400021 स्थायी ऱेखा सं./ PAN : AACCA3390A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Soumen Adak & Shri. Harish Agarwal Revenue by : Shri Satish…

DCIT, New Delhi vs. M/S. Engineering Projects India Ltd., New Delhi

In the result, the appeal of the Revenue for A

ITA 2650/DEL/2012[2004-05]Status: DisposedITAT Delhi26 May 2017AY 2004-05

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 147

…CIT vs. Usha International Ltd. 348 ITR 485 (Del.)(FB) (ii). CIT vs. Goetz India Ltd., 229 CTR 167 (Del.) (iii). CIT vs. Modipon Ltd., 2011-TOIL-355-HC-DEL-IT (iv). CIT vs. Batra Bhatta Company 321 ITR 526 (Del.) (v). Ferrous Infrastructure P. Ltd. vs. DCIT, 120 DTR 281 (Del.) (vi). PCIT vs. Tupperware India P. Ltd., 127 DTR 161 (Del.). 8. On the other hand, the ld. DR relied on the orders of the authorities below on this count. ITA Nos. 2650, 2652 & 2653/Del./2012 and CO. No. 278/Del./2012 10 9. Having considered the rival submissions in the light of entire material available on record, we find that it is no…

M/S. Ganesh Kumar & Sons HUF, Delhi vs. ITO, New Delhi

In the result, the appeals filed by the respective assessees are allowed

ITA 1708/DEL/2012[2001-02]Status: DisposedITAT Delhi13 Apr 2017AY 2001-02

Bench: Shri R.K. Panda & Miss Suchitra Kamble

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Amrit Lal, Sr. DR

Section 131Section 142(1)Section 143(2)Section 148Section 68

…aised by the assessee for such issuance of notice u/s 148 of the Act by passing a speaking order, had completed the assessment. Referring to the decision of the Hon'ble Delhi High Court in the case of Ferrous Infrastructure Pvt. Ltd & Anr Vs. DCIT reported in 120 DTR 281 [Del] he submitted that the Hon'ble High Court in the said decision has held that in the absence of a separate speaking order disposing of the objections before completing assessment, notice u/s 148 of the Act has to be quashed and accordingly, subsequent proceedings pursuant to such notice u/s 148 including the assessment order has to be quashed…