IPCA v. Gajanand Meena

329 ITR 249High Court2010#7133 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 249(4)(b)Section 115BBESection 144Section 147Section 148Section 148A(b)Section 148A(d)Section 249(4)(a)

Issues it is cited on

section 249(4)(a)section 249(4)(b)section 249(4)section 249advance taxsection 24opportunity of being heardnfac

Judgments citing IPCA v. Gajanand Meena

VISHWANATH SINGH RATHODE,HOSHANGABAD vs. INCOME TAX OFFICER-1,, ITARSI

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

ITA 142/JAB/2023[2017-18]Status: DisposedITAT Jabalpur09 Jan 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Vishwanath Singh Rathode V. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, Mp- 461111. Pan:Aezpr6401F (Appellant) (Respondent) Appellant By: Shri Abhijeet Shrivastava, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 144Section 249Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT Assessment Year: 2017-18 Vishwanath Singh Rathode v. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, MP- 461111. PAN:AEZPR6401F (Appellant) (Respondent) Appellant by: Shri Abhijeet Shrivastava, Adv. Respondent by: Shri Bharat Sheogankar, Sr. CIT(DR) Date of hearing: 08 01 2025 Date of pronouncement: 09 01 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against t…

JAIKARAN NAGAR,GHAZIABAD vs. ITO WARD 2(1)(2), GHAZIABAD

In the result, Appeal of the Assessee is partly allowed for

ITA 1457/DEL/2024[2015-16]Status: HeardITAT Delhi18 Oct 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 144Section 144oSection 147Section 148Section 148ASection 151A

…1 Jaikaran Nagar Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1457/Del/2024, A.Y.2015-16) Jaikaran Nagar ITO R-2, IInd floor, Raj Kunj, Ward 2(1)(2) Raj Nagar, Ghaziabad, Vs. Ghaziabad, Uttar Pradesh Uttar Pradesh, PAN : AMPPJ9782P (Appellant) (Respondent) Appellant by Sh. Akhilesh Kumar, Adv & Ms. Vandana Kothari, Adv Respondent by Shri Om Prakash, Sr.DR Date of Hearing 16/10/2024 Date of Pronouncement 18/10/2024 ORDER PER YOGESH KUMAR U.S., JM : This appeal is filed by the A…

PATAKA INDUSTRIES PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-8(2), KOLKATA PRESENTLY CIRCLE-7(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 342/KOL/2022[2010-11]Status: DisposedITAT Kolkata21 Mar 2024AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri Prabhakar Prakash Ranjan, Addl. CIT
Section 133ASection 143(3)Section 147Section 148Section 154Section 201(1)Section 40

…e to make a full and true disclosure of material facts and that will have to be proceeded by spelling out the tangible material that led the A.O. to come to that conclusion. (ii) Hon'ble Bombay High Court in the case of Bhavesh Developers vs. A.O. reported in 329 ITR 249 has held that "Significantly, the reasons that have been disclosed to the assessee do not contain a 5 Pataka Industries Pvt. Ltd. AY 2010-11 finding to the effect that there was a failure to fully and truly disclose all necessary facts, necessary for the purpose of assessment, after a lapse of four years from the relevant assessment year, is abse…

VIKAS HOODA,VPO. KILOI KHAS vs. ITO, WARD- 5, ROHTAK, (HARYANA)

Appeal of the assessee is allowed for statistical purposes

ITA 3720/DEL/2023[2018-19]Status: HeardITAT Delhi15 Mar 2024AY 2018-19

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2018-19

Section 139Section 148ASection 2(1)Section 234BSection 249(4)Section 249(4)(b)Section 69A

…1 ITA 3720/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vikas Hooda S/o Sh. Mukhta Singh Hooda, Vs Income-tax Officer, Pana Medan, Near Government High School, Ward-5, Rohtak. VPO Kiloi, Rohtak-124401 PAN- AFMPH7022L APPELLANT RESPONDENT Sh. Navin Gupta, Adv. Assessee represented by Department represented by Sh. Amit Katoch, Sr. DR Date of hearing 14.03.2024 Date of pronouncement 15.03.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order…

D.C.I.T.,CIRCLE-11(1), KOLKATA vs. TURTLE LTD., HOWRAH

In the result, the appeal of the revenue is dismissed

ITA 2620/KOL/2019[2012-13]Status: DisposedITAT Kolkata23 Feb 2022AY 2012-13

Bench: Shri A. T. Varkey, Jm & Shri Girish Agrawal, Am]

Section 139Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 3

…1 Turtle Ltd. AY: 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri A. T. Varkey, JM & Shri Girish Agrawal, AM] I.T.A. No. 2620/Kol/2019 Assessment Year: 2012-13 DCIT, Circle-11(1), Kolkata Vs. Turtle Ltd. (PAN: AABCT 1375 R) Appellant Respondent Date of Hearing (virtual) 02.02.2022 Date of Pronouncement 23.02.2022 For the Appellant Shri Manish Tiwari, FCA For the Respondent Md. Ghayas Uddin, CITDR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the revenue against the order of Ld. CIT(A)-4, Kolkata dated 02.09.2019 for AY 2012-13. 2. The first ground of the revenue i…

DY. CIT- WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT. LTD.,, WARDHA

In the result, appeal of the Revenue in ITA No

ITA 34/NAG/2015[2011-12]Status: DisposedITAT Nagpur16 Jan 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar
Section 115JSection 143(3)Section 14A

…आयकर अपीऱीय अधिकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 34/NAG/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/s. Jamnalal Sons Pvt. Ltd. Bachhraj Bhavan, Bachhraj Road, Gandhi Chowk, Wardha-442 001. PAN: AAACJ3176H ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA Nos. 283 & 284/NAG/2015 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Inc…

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 284/NAG/2015[2010-11]Status: DisposedITAT Nagpur16 Jan 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar
Section 115JSection 143(3)Section 14A

…आयकर अपीऱीय अधिकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 34/NAG/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/s. Jamnalal Sons Pvt. Ltd. Bachhraj Bhavan, Bachhraj Road, Gandhi Chowk, Wardha-442 001. PAN: AAACJ3176H ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA Nos. 283 & 284/NAG/2015 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Inc…

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 283/NAG/2015[2009-10]Status: DisposedITAT Nagpur16 Jan 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar
Section 115JSection 143(3)Section 14A

…आयकर अपीऱीय अधिकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 34/NAG/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/s. Jamnalal Sons Pvt. Ltd. Bachhraj Bhavan, Bachhraj Road, Gandhi Chowk, Wardha-442 001. PAN: AAACJ3176H ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA Nos. 283 & 284/NAG/2015 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Inc…

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 260/NAG/2015[2009-10]Status: DisposedITAT Nagpur16 Jan 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar
Section 115JSection 143(3)Section 14A

…आयकर अपीऱीय अधिकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 34/NAG/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/s. Jamnalal Sons Pvt. Ltd. Bachhraj Bhavan, Bachhraj Road, Gandhi Chowk, Wardha-442 001. PAN: AAACJ3176H ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA Nos. 283 & 284/NAG/2015 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Inc…

ITO, NEW DELHI vs. M/S. SUPERIOR FILMS (P) LTD., NEW DELHI

Appeal are dismissed; accordingly, Revenue’s appeal is

ITA 4938/DEL/2012[2004-05]Status: DisposedITAT Delhi31 Jul 2019AY 2004-05

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

For Appellant: Shri Gurjit Batra and Shri S.M. Mathur, CAFor Respondent: Shri N.K. Bansal, Sr. Dr
Section 143(3)Section 147Section 148

…FIT FOR PUBLICATION (ANM) (BS) ITA No.- 4938/Del/2012. (AM) (JM) M/s Superior Films Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4938/Del/2012 (Assessment Year: 2004-05) Income Tax Officer, M/s Superior Films (P) Ltd., Ward 9(4), Vs. Satyam Cinema Building, New Delhi. Ranjit Nagar, New Delhi. PAN No: AAACS1360C APPELLANT RESPONDENT Assessee by : Shri Gurjit Batra and Shri S.M. Mathur, CA Revenue by : Shri N.K. Bansal, Sr. Dr ORDER PER ANADEE NATH MISSHRA, AM This appeal…

ACIT, CENTRAL CIRCLE - 1(1), KOLKATA, KOLKATA vs. M/S. ADHUNIK POWER & NATURAL RESOURCES LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2157/KOL/2017[2009-10]Status: DisposedITAT Kolkata06 Feb 2019AY 2009-10

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravii.T.A. No. 2157/Kol/2017 Assessment Year: 2009-10 Acit, Central Circle-1(1), Kolkata.................……………....………………...…………………….….Appellant [Pan : Aadcb 3247 J] M/S Adhunik Power & Natural Resources...............................................…....….…………..…...Respondent Appearances By: Shri S. Halder, Sr. Dr, Appearing On Behalf Of The Appellant. Shri A. K. Tulsiyan, Appearing On Behalf Of The Respondent.

Section 131Section 133(6)Section 143(3)Section 147Section 148Section 153ASection 250

…period of four years, from the end of the assessment year and as the original assessment was completed u/s 143(3) of the Act, the proviso of section 147 of the Act is attracted. The Hon’ble Bombay High Court in Bhavesh Developers vs. Assessing Officer [2010] 329 ITR 249/188 Taxman 123 (Bom) held as follows: “Significantly, the reasons that have been disclosed to the assessee do not contain a finding to the effect that there was a failure to fully and truly disclose all necessary facts, necessary for the purpose of assessment. In these circumstances, the condition precedent to a valid exercise of the power to re…

DCIT - 14(3)(1), MUMBAI vs. 3DPLM SOLUTIONS LTD., MUMBAI

In the result, appeal filed by the revenue is hereby dismissed and cross-objection filed by the assessee is also hereby ordered to be dismissed

ITA 2789/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 Jul 2018AY 2010-11

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2789/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2007-08) Dcit-14(3)(1), Mumbai बिधम/ M/S. 3Dplm Solutions Limited, Unit No.703-B, 7Th 455, Aayakar Bhavan, 4Th Vs. Floor, B-Wing, Reliable Floor, M.K. Marg, Mumbai- Tech Park, Airoli, Mumbai- 400020. 400708. Co. No.296/Mum/2017 (Ita. No. 2789/Mum/2016) (निर्धारण वर्ा / Assessment Year: 2007-08) बिधम/ M/S. 3Dplm Solutions Dcit-14(3)(1)-Mumbai Limited, Unit No.703-B, 7Th Room No.455, Aayakar Vs. Floor, B-Wing, Reliable Bhavan Maharashi Karve Tech Park, Airoli, Mumbai- Marg, Mumbai-400020. 400708. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz1421B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Ram Tiwari (Sr. Ar) Assessee By: Shri K. Ved (Ar) सुनवाई की तारीख / Date Of Hearing: 07.05.2018 घोषणा की तारीख /Date Of Pronouncement: 31.07.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross Objection Against The Order Dated 25.01.2016 Passed

For Appellant: Shri K. Ved (AR)For Respondent: Shri Ram Tiwari (Sr. AR)
Section 143(3)Section 144CSection 147Section 148

…upon the law settled in CIT Vs. Tarajan Tea Co. Pvt. Ltd. 236 ITR 477 (SC), CIT Vs. M/s. Kelvinator of India Ltd, 320 ITR 561 (SC), Fenner (India) Ltd. Vs. DCIT, 241 ITR 672 (Mad), Bhavesh Developers Vs. AO, ITA. No.2789/M/16 CO. No. 296/M/2017 A.Y. 2007-08 329 ITR 249 (Bom), Asian Paints Ltd. Vs. DCIT 308 ITR 195, (Bom). Since there is no lapse on the part of the assessee and the assessee has disclosed all the materials facts fully and truly for the assessment, therefore, in the said circumstances, the reopening is bad in law. The Ld. DR relied upon the law, settled in DR. Amin’s Pathology Laboratory Vs. JCIT…

KISHORE KUMAR KATARUKA,MUMBAI vs. ITO 19(3)(2), MUMBAI

In the result all the appeals filed by the assessee are hereby ordered to be allowed

ITA 2787/MUM/2017[2005-06]Status: DisposedITAT Mumbai19 Mar 2018AY 2005-06

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Amar Gahlot & ChandniFor Respondent: Shri M.C. Omi Ningshen (DR)

…d are held to be wrong against law and facts and are hereby ordered to be set aside by relying upon the law settled in Hindustan Lever Ltd. Vs. R. B. Wadkar (2004) 268 ITR 332 (Bom), Arthur Anderson Vs. ACIT (2010) 324 ITR 240 (Bom), Bhavesh Developers Vs. AO 329 ITR 249 (Bom), Lupin Limited Vs. ACIT (2014) 224 Taxman 225 (Bom) etc. In view of the said circumstances, we allowed the claim of the assessee for the A.Y. 2005-06 & 2006-07 in ITA. No. 2787/M/2017 and 2788/M/2017 respectively and order to treat the substantive assessment order in the appeal of the assessee in respect of ITA. No.7603/M/2011. A.Y. 2005-06…

BIDDLE SAWYER LTD,MUMBAI vs. ASST CIT 6(1), MUMBAI

In the result, as far as Ground of appeal no

ITA 5443/MUM/2015[2006-07]Status: DisposedITAT Mumbai22 Nov 2017AY 2006-07

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2006-07

For Appellant: Shri Rajan VoraFor Respondent: Shri Suman Kumar
Section 143(3)Section 147Section 148Section 37(1)

…been relied upon by the assessee before us. To the similar effect are the judgments of the Hon'ble Bombay High Court in the case of Tata Business Support Services Ltd. vs. DCIT, (2015) 232 Taxman 702 (Bombay), Bhavesh Developers vs. Assessing Officer & Ors., 329 ITR 249 (Bom.) and Purity Techtextile (P) Ltd. vs. ACIT, 325 ITR 459 (Bom.). 8. In the above background, we may now examine the fact-position of the instant case. The reasons recorded by the Assessing Officer to issue the notice u/s 148 of the Act read as under :- “Reading of profit and loss account for the year under review reveals that the assessee c…

CONCORDE MOTORS (INDIA) LTD,MUMBAI vs. ACIT (OSD) 2(1), MUMBAI

ITA 234/MUM/2013[2003-04]Status: DisposedITAT Mumbai24 Jun 2016AY 2003-04

Bench: S/Sh.Joginder Singh & Rajendraआयकर आयकर अपील अपील संसंसंसं./I.T.A./234/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2003-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Concorde Motors (India) Ltd. The Acit, Circle-(Osd)-2(1) 3Rd Floor, Nanavati Mahalaya, 16, Homi Aayakar Bhavan, M.K. Road Mody Street, Hutatma Chowk Vs. Mumbai-400 020. Mumbai-400 001. Pan:Aaacm 0154 A (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Ganesh Bare-Dr Assessee By: Shri Farrokh V.Irani-Ar सुनवाई क" तारीख / Date Of Hearing: 23.05.2016 घोषणा क" तारीख / Date Of Pronouncement: 24.06.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Order Dt. 04.10.2012 Of Cit(A)-4,Mumbai, The Assessee Has Filed The Present Appeal.Assessee-Company,Engaged In The Business Of Servicing & Maintenance Of Vehicles, Filed Its Return Of Income 05.01.2006, Declaring Total Income At Nil .The Assessment Order U/S.143(3) R.W.S. 147 Of The Act, Was Passed On 3.12.2008,Determining The Total Income Of The Assessee At Rs.58,53, 770/-.

For Appellant: Shri Farrokh V.Irani-ARFor Respondent: Shri Ganesh Bare-DR
Section 115JSection 143(3)Section 148Section 254(1)Section 79

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “सी मुंबई सी सी ” ” ” ” खंडपीठ सी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “ C ”Bench Mumbai सव"ी जोिग"दर "सह, "याियक सद"य एवं राजे"", लेखा सद"य Before S/Sh.Joginder Singh,Judicial Member & Rajendra,Accountant Member आयकर आयकर अपील अपील संसंसंसं./I.T.A./234/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2003-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Concorde Motors (India) Ltd. The ACIT, circle-(OSD)-2(1) 3rd Floor, Nanavati Mahalaya, 16, Homi Aayakar Bhavan, M.K. Road Mody Street, Hutatma C…

HSBC SECURITIES AND CAPITAL MARKETS (INDIA) P.LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

ITA 6950/MUM/2012[2002-03]Status: DisposedITAT Mumbai10 Nov 2015AY 2002-03

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Respondent: Shri Shrikant Namdeo
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 14ASection 154

…ssment and therefore, such a reopening beyond the period of 4 years cannot be sustained. In support of his contention, he relied upon the following decisions :- 1 Hindustan Lever Ltd. v R B Wadkar [2004] 268 ITR 332 (Bom) 2 Bhavesh Developers Ltd. v AO [2010] 329 ITR 249 (Bom) 3 Rock Castle Property Private Ltd. v CIT WP 738 of 2012(Bom) 4 Kimplas Trenton Fittings Ltd v ACIT [2011] 340 ITR 299(Bom) 5 CIT v Petroleum India International [2013] 220 Taxman 11(Bom) 6 Agilsys IT Services India (P) Ltd. v DCIT [2013] 40taxman.com139(Trib Mum) 7 Global Signals Cable Pvt Ltd vs DCIT WP No. 747 of 2014 (Del) 8 Bombay Stoc…