ITO v. D.G. Housing Projects Ltd.

343 ITR 329High Court2012#164 most cited

What is ITO v. D.G. Housing Projects Ltd. authority for?

For exercising revisional jurisdiction under Section 263, the Commissioner must first find that the Assessing Officer's order is erroneous and unsustainable in law, as this is a condition precedent. An order is not erroneous merely because two views are possible, or if the Commissioner disagrees with the Assessing Officer's permissible view, or to simply remit the matter for further enquiries.

438

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2013 to 2026.

Also referred to as

ITO v. D.G. Housing Projects Ltd. · Section 263 · revisional jurisdiction · erroneous assessment order · prejudicial to revenue · condition precedent · inadequate enquiry · lack of enquiry · two views possible · AO's view unsustainable in law · Commissioner cannot remit

Also reported as

20 Taxmann.com 557

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 148Section 56(2)(viii)Section 57(iv)Section 144BSection 10(37)

Issues it is cited on

inadequate enquirysection 145a(b)section 145black of enquirysection 45(5)section 57(iv)section 56(2)(viii)section 263(1)section 10(37)assessment order erroneousmalabar industrialrevision u/s 263

Judgments citing ITO v. D.G. Housing Projects Ltd.

M/S. Eveready Industries India Ltd., Kolkata vs. Pr.CIT-4, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 805/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Dec 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 14ASection 263

…hat the initial order was erroneous as well as prejudicial to the interests of the Revenue. In this regard, it is pertinent to refer to the observations and the decision rendered by the Hon’ble Delhi High Court in the case of ITO vs DG Housing Projects Ltd in 343 ITR 329, which is reproduced below: “19. In the present case, the findings recorded by the Tribunal are correct as the CIT has not gone into and has not given any reason for observing that the order passed by the Assessing Officer was erroneous. The finding recorded by the CIT is that "order passed by the Assessing Officer may be erroneous". The CIT had…

S. N. Tradelink Private Limited, Surat vs. Principal Commissioner of Income Tax-2, Surat

In the result, the appeal of the assessee stands allowed

ITA 586/SRT/2018[2013-14]Status: DisposedITAT Surat12 Dec 2019AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.586/Ahd/2018 िनधा"रण वष"/Assessment Year:2013-14 M/S. S. N. Tradelink Pvt. Ltd. Principal Commissioner 3010-11, Moamai Complex, Of Income-Tax- 2, Surat Near Bombay Market Surat Pan: Aakcs 0060 R अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 143(3)Section 263Section 41(1)

…e ld. Counsel for the assessee relying on plethora of decisions, including the decisions of the Hon’ble Supreme Court in Malabar Industrial Co. Limited (243 ITR 83); and CIT V/s. Max India Ltd. 2007] 295 ITR 282 (SC), ITO V. DG Housing Projects Limited [2012] 343 ITR 329 (Del), DIT v. Jyoti Foundation [2013] 357 ITR 388 (Delhi), CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167 (Delhi) [2010] 189 Taxman 436 (Delhi), CIT v. Gabriel India (P) Ltd. 203 ITR 108 (Bom) and A2Z Maintenance And Engineering Service Ltd. v. CIT [I.T.A.No. 2438/DEL/2012(DelHC). The learned counsel S.N. Tradelink Pvt. Ltd. v. Pr.CIT-2, Surat /I.T…

Supreme Auto, Na

In the result, the appeal of the assessee is allowed

ITA 1141/AHD/2016[2011-12]Status: DisposedITAT Surat10 Dec 2019AY 2011-12

Bench: Shri Amarjit Singh&Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1141/Ahd/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम M/S. Supreme Auto, Principal Commissioner Of Vs. Bilimora Road, National Income-Tax- Valsad Highway No.8, Samroli, At Chikhli, Navsari - 396521. [Pan: Aamfs 3499 K] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah, Ca िनधा"रतीक"ओरसे /Assessee By Shri Prasenjit Singh, Cit(D.R.) राज"वक"ओरसे /Revenue By 22.10.2019 सुनवाईक"तारीख/ Date Of Hearing: 10.12.2019 उ"ोषणाक"तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income-Tax- Valsad [In Short “The Pr. Cit ”] Dated 22.03.2016 Pertaining To Assessment Year 2011-12 Passed Under Section 263 Of Income Tax Act,1961 ( In Short ‘The Act’).

Section 143Section 143(3)Section 263Section 40A(2)(b)Section 68

…di [2016] 71 taxmann.com 272 (Bombay) Pr. CIT v. Delhi Airport Metro Express Pvt. Ltd. [ I.T.A.No. 705/2017 dtd.05.09.2017] of Hon`ble Delhi High Court, Pr. CIT v. Modicare Limited I.T.A.No. 759/2017 Delhi High Court, ITO V. DG Housing Projects Limited [2012] 343 ITR 329 (Del), CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167 (Delhi) [2010] 189 Taxman 436 (Delhi) and CIT vs. Vikas Polymers [2012] 341 ITR 537 (Delhi) .The learned counsel for the assessee submitted as a settled position of law that when the assessing officer has taken a certain view on the basis of evidence before him, in the details of brokerage/ commi…

Dipanjan Basak, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1316/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) AYs- 2014-15 - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the a…

Azharul Haque, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1313/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) AYs- 2014-15 - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the a…

Biswajit Swain, Hooghly vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1312/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) AYs- 2014-15 - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the a…

Balakalyan Chowdary Marathu, Kadapa vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1310/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) AYs- 2014-15 - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the a…

Samir Kumar Nayak, Balasore vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1309/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) AYs- 2014-15 - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the a…

Lisa Das, Kolkata vs. ACIT (It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1307/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) AYs- 2014-15 - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the a…

Mahesh Kumar, Bangalore vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1303/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) AYs- 2014-15 - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the a…

Acc Ltd, Mumbai vs. CIT(Ltu), Mumbai

In the result, appeals are partly allowed for statistical purposes

ITA 977/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Yogesh Thar a/wFor Respondent: Shri Anadi Varma
Section 143(3)Section 144C(1)Section 144C(3)Section 263

…Co. Ltd., [2019] 102 taxmann.com 48 (Bom.); iii) CIT v/s Nirav Modi, [2017] 390 ITR 292 (Bom.); iv) Amira Enterprises Ltd. v/s PCIT, ITA no.3206/Del./2017 (Del.); v) CIT v/s Sunbeam Auto Ltd., [2011] 332 ITR 167 (Del.); vi) ITO v/s DG Housing Projects, [2012] 343 ITR 329 (Del.); vii) CIT v/s Vodafone Essar South Ltd., [2013] 212 Taxman 184 (Del.); viii) Khatiza S. Oomerbhoy v/s ITO, [2006] 100 ITD 173 (Mum.); and ix) Narayan Tatu Rane v/s ITO, [2-016] 70 taxmann.com 227 (Mum.). 17. The leaned Counsel for the assessee submitted, in assessee’s own case, learned Commissioner (Appeals) has decided the issue in favou…

Sthapthya Buildcon Pvt. Ltd., Ahmedabad vs. The DCIT, Ward-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 814/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad25 Nov 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 814/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Sthapathya Buildcon Pvt Ltd., D.C.I.T, Pavan Petroleum, Vs. Circle-4(1)(1), Nutun Mill Compund, Ahmedabad. Near City Gold Cinema, Saraspur, Ahmedabad. Pan: Aalcs8818G

Section 115JSection 143(3)Section 263Section 37

…Smt. Manita, Delhi ITAT in ITA No. 3432/2019 dated 12-07-2019, relevant para 6, wherein decision of Sunbeam Auto Ltd. 332 ITR 167 (Del) and further stated that "Explanation 2" cannot be invoked in reference to inadequate inquiry and decision of D. G. Housing 343 ITR 329 (Del), finding is as per para 6 of the judgment and at page 10 of the judgement, it is held that "Explanation 2" is not applicable to the facts of the case. (g) Gujarat High Court in Aryan Arcade, 84 Taxmann.com 293, the contention is as per para 4 of the judgement and finding is as per para 10 wherein, the decision of Gujarat High Court in Rayon…

Shri Debanjan Das Gupta, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1315/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the assessee but h…

Shri Bodhisattava Chattopadhyay, Kolkata vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1314/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the assessee but h…

Malay Ghosh, Midnapoire vs. ACIT(It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1311/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the assessee but h…

Ravi Kiran Sinha, Dhanbad vs. ACIT(It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1308/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the assessee but h…

Nayan Mukherjee, Kolkata vs. ACIT (It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1306/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the assessee but h…

Shri Himadri Mallick, Kolkata vs. CIT (It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1304/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…hat the AO's order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 31. In the light of the above, we are of the firm view that not only did the AO enquire into the issue of taxability of foreign assignment allowance received by the assessee but h…

Citystar Ganguly Projects LLP, Kolkata vs. Principal CIT - 9, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1103/KOL/2019[2014-15]Status: DisposedITAT Kolkata31 Oct 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm ]

Section 133(6)Section 143(3)Section 263

…hat the AO’s order was erroneous as well as prejudicial to the interests of the Revenue. Our findings in this regard find support in the following judgments: - DIT vs Jyoti Foundation reported in 357 ITR 388 (Del) - ITO vs DG Housing Projects Ltd reported in 343 ITR 329 - CIT vs Ashish Rajpal reported in 320 ITR 674 (Del) - CIT vs Sunbeam Auto Ltd reported in 332 ITR 167 (Del) - CIT vs R.K.Construction Co. reported in 313 ITR 65 (Guj) 14 I.T.A No.1103/Kol/2019 A.Y 2014-15 16. For these reasons, we are of the considered view that the assessment order is not the result of non-application of mind or any inadequat…

M/S. the Himalaya Drug Company, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result appeal filed by assessee stands allowed on legal issue raised

ITA 2235/BANG/2016[2009-2010]Status: DisposedITAT Bangalore23 Oct 2019AY 2009-2010

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member It(Tp)A No.2235(Bang)/2016 (Assessment Year : 2009-10) M/S The Himalaya Drug Company, Makali, Tumkur Road, Bangalore-562 162 Pan No.Aadft3025B Appellant Vs The Asst. Commissioner Of Income Tax, Central Circle-1(1), Bangalore Respondent Appellant By : Shri Padamchand Khincha, Ca Revenue By : Ms Neera Malhotra, Cit Date Of Hearing : 26-09-2019 Date Of Pronouncement : 23-10-2019 O R D E R Per Beena Pillai:

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Ms Neera Malhotra, CIT
Section 143Section 143(2)Section 143(3)Section 144Section 147Section 148

…IT(TP)A No.2235(B)/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER IT(TP)A No.2235(Bang)/2016 (Assessment year : 2009-10) M/s The Himalaya Drug Company, Makali, Tumkur Road, Bangalore-562 162 PAN No.AADFT3025B Appellant Vs The Asst. Commissioner of Income Tax, Central Circle-1(1), Bangalore Respondent Appellant by : Shri Padamchand Khincha, CA Revenue by : Ms Neera Malhotra, CIT Date of hearing : 26-09-2019 Date of pronouncement : 23-10-2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : Present…