ITO v. Roborant Investments Pvt. Ltd.

39 DTR 293High Court2010#11603 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2019.

Judgments citing ITO v. Roborant Investments Pvt. Ltd.

The DCIT, Circle-2(3), Surat vs. M/S. Vip Corporation, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 3047/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…

The DCIT, Central Circle-3, Surat vs. M/S. Shantinath Developers, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 3025/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…

The DCIT, Central Circle-3, Surat vs. M/S. Shah & Desai Construction, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 3024/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…

The DCIT, Circle-2(3), Surat vs. M/S. Prime Developers, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2971/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…

The ITO, Ward-2(3)(1), Surat vs. M/S. Avantis Enterprise, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2970/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…

The DCIT, Central Circle-3, Surat vs. M/S. Chhaya Associates, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2965/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…

The DCIT, Circle-3, Surat vs. M/S. Milestone Builders, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2963/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…

The DCIT, Central Circle-3, Surat vs. M/S. Milestone Construction, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2962/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…

The DCIT, Central Circle-3, Surat vs. M/S. Milestone Developers, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2961/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…evied on the amount disclosed during the survey and included in the return of income was deleted. The ld.AR further placed reliance on the decision in the case of ITO vs Roborant Investments Pvt. Ltd [2006] 7 SOT 181, CIT Vs. Aretic Investment (P) Ltd. [2010] 39 DTR 293 (Del). Ld.AR also submitted that the reliance placed by the Revenue on the 11. decision in the case of Mak Data Pvt. Ltd. vs. CIT [2013] 358 ITR 593 (SC), is misplaced in the present case. In the said case, a survey was conducted more than 10 months before and the disclosure was made by the assessee later during the course of assessment proceedin…