ITO v. D.G. Housing Projects

343 ITR 319High Court2012#9933 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing ITO v. D.G. Housing Projects

SMT. ROHINI VALMIK GADHAVE,PUNE vs. COMMISSIONER OF INCOME-TAX -5, PUNE

Appeal is allowed in above terms

ITA 433/PUN/2020[2015-16]Status: DisposedITAT Pune27 Jul 2022AY 2015-16

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2015-16 Smt. Rohini Valmik Gadhave Vs. Pr.Cit-5, Pune C-Wing, Flat No.603, Mantra Properties, Moshi, Pune – 412105 Pan : Bkvpg9947G Appellant Respondent

Section 142(1)Section 263

…in law and on facts in treating foregoing regular assessment as an erroneous one causing prejudice to interest of Revenue; simultaneously, as held to be mandatory in Malabar Industrial Co. Ltd. vs. CIT (2000) 243 ITR 83 (SC), ITO vs. DG Housing Projects Ltd. 343 ITR 319 (Del) and Narayan T. Rane vs. ACIT – ITAT, Mumbai. Learned PCIT‟s order under challenge invoking section 263 revision jurisdiction stands reversed therefore. 5. This assessee‟s appeal is allowed in above terms. Order pronounced in the Open Court on 27th July, 2022. (DIPAK P. RIPOTE) JUDICIAL MEMBER पुणे Pune; ददिधांक Dated : 27th July, 2022 GC…

M/S MBL INFRASTRUCTURES LTD.,KOLKATA vs. DCIT, CENTRAL CIRCLE-2(2), KOLKATA, KOLKATA

Appeal is allowed

ITA 427/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Oct 2020AY 2012-13

Bench: Shri P. M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.427/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13) M/S. Mbl Infrastructure Ltd. Vs Dcit, Central Circle-2(2), Kolkata . 1St Floor, Divine Bliss, 2/3, Judges Court Road, Kolkata – 700027. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccm0564C (Appellant) .. (Respondent) Appellant By : Shri S. K. Tulsiyan, Advocate Respondent By : Shri Ram Bilash Meena, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 06/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 22/10/2020

For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT(DR)
Section 143(3)Section 14ASection 263Section 35DSection 80Section 80I

…essing Officer having erroneously accepted the assessee’s section 80IA deduction claim whereas his section 263 order under challenge has merely restored the issue back to the Assessing Officer for afresh adjudication. Case law ITO vs. DG Housing Projects Ltd. 343 ITR 319 holds that such a course of action is not permissible in section 263 revision jurisdiction as under: “8. The Tribunal has set aside the order observing that the CIT had not held and come to the conclusion or given a finding that the actual receipt of consideration was more than what was declared in the return. The CIT had not recorded any finding…

SMT. SEEMA AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1185/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…

SMT. PUJA AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1184/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…

SMT. SHALINI AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1183/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…

SHRI SURESH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1182/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…

SMT. MRIDUL AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1181/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…

SMT. SEEMA AGARWAL ,KOLKATA vs. DCIT, C.C.- 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1180/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…

SHRI RAMESH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1179/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…

SHRI MANISH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1178/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…

SHRI RAJNISH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1177/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…since the fact remains that the PCIT has himself passed his order on merits after holding the assessees not entitled for section 54EC relief hereinabove going by the very dates only. Hon’ble Delhi high court’s decision in ITO vs. D.G. Housing Projects [2012] 343 ITR 319(Delhi) distinguishes the twin aspects of lack of enquiry and error in judgment at the instance of assessing authority vis-à-vis section 263 revision jurisdiction. Their lordships are of the opinion that once the assessing authority decides the case on merits which is stated to trigger section 263 mechanism in motion, it cannot be held that the sa…