ITO v. Vijeta Educational Society

118 ITD 382Income Tax Appellate Tribunal2009#16535 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 357,230 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

section 142asection 144asection 246arejection of books of accountadmission of additional evidenceapplication of incomepenalty u/s 271(1)(c)section 12aareopening of assessmentsection 133section 133asection 142

Judgments citing ITO v. Vijeta Educational Society

Royal Swan Charitable Minority Trust, Nanded vs. ITO (Exemption), Nanded

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1130/PUN/2023[2014-2015]Status: DisposedITAT Pune18 Jul 2024AY 2014-2015

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

…lant. 11.1 The third argument of the appellant is that the reference u/s 142A of the Act could have been made only during the course of assessment proceedings. For this proposition, the appellant has relied on the decision of ITO vs Vijeta Educational Society 118 ITD 382 (Lucknow Tribunal). I have perused the decision relied upon by the appellant and it is seen that following observations are made by the Hon. Tribunal in the said case : “……………This also shows that a reference to valuation officer under section 142A can be made only when a requirement is felt by the Assessing Officer for making such reference. Requ…

Royal Swan Charitable Minority Trust, Nanded vs. ITO (Exemption), Nanded

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1129/PUN/2023[2013-2014]Status: DisposedITAT Pune18 Jul 2024AY 2013-2014

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

…lant. 11.1 The third argument of the appellant is that the reference u/s 142A of the Act could have been made only during the course of assessment proceedings. For this proposition, the appellant has relied on the decision of ITO vs Vijeta Educational Society 118 ITD 382 (Lucknow Tribunal). I have perused the decision relied upon by the appellant and it is seen that following observations are made by the Hon. Tribunal in the said case : “……………This also shows that a reference to valuation officer under section 142A can be made only when a requirement is felt by the Assessing Officer for making such reference. Requ…

Royal Swan Charitable Minority Trust, Nanded vs. ITO (Exemption), Nanded

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1128/PUN/2023[2012-13]Status: DisposedITAT Pune18 Jul 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

…lant. 11.1 The third argument of the appellant is that the reference u/s 142A of the Act could have been made only during the course of assessment proceedings. For this proposition, the appellant has relied on the decision of ITO vs Vijeta Educational Society 118 ITD 382 (Lucknow Tribunal). I have perused the decision relied upon by the appellant and it is seen that following observations are made by the Hon. Tribunal in the said case : “……………This also shows that a reference to valuation officer under section 142A can be made only when a requirement is felt by the Assessing Officer for making such reference. Requ…

Mount View Club & Resorts P. Ltd, Navi Mumbai vs. ITO 10(3)(4), Mumbai

In the result, the appeals filed by the assessee for assessment years 2003-04 and 2004-05 are allowed and the appeals for the assessment years 2005-06 and 2006-07 are partly allowed

ITA 1358/MUM/2011[2003-04]Status: DisposedITAT Mumbai29 Apr 2016AY 2003-04

Bench: Shri C.N. Prasad & Shri Rajesh Kumarआयकर अपील सं /I.Ta Nos.1358 To 1360 & 1362/Mum/2011 ("नधा"रण वष" / Assessment Years: 2003-04 To 2006-07 M/S. Mount View Club & The Ito-10(3)(4), बनाम/ Resorts Pvt. Ltd., Mumbai Vs. 27, Mahavir Centre, Sector-17, Vashi Navi Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccm 5353M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri Prakash Pandit Shri Asghar Zain Vp ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Prakash Pandit
Section 142ASection 143(3)Section 148Section 263Section 69B

…in the assessment order, observed that the objections of the Assessee are not tenable for the reasons mentioned in para 3 of the Assessment Order. 12. The Ld. Counsel submits that in the case of The Income Tax Officer, Lucknow Vs. Vijeta Educational Society [118 ITD 382), it was held that the provisions of Section 142A cannot be read in isolation to Section 145 in other words if the books of accounts are found to be correct and complete then the addition on account of difference in costs of construction cannot be made even if the report is obtained within Section 142A from D.V.O. It is because the use of the rep…

The Commissioner of Income Tax-III vs. Sri. Sudheer Reddy

ITTA/382/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

For Appellant: - Commissioner Of Income Tax Central KanpurFor Respondent: - M/S Gopi Apartments
Section 132(1)Section 142ASection 143(2)Section 148Section 153Section 153CSection 226Section 253Section 253(1)(b)Section 260

…1 Court No. - 35 Case :- INCOME TAX APPEAL No. - 382 of 2010 Appellant :- Commissioner Of Income Tax Central Kanpur Respondent :- M/S Gopi Apartments Counsel for Appellant :- S.C./A.N.Mahajan,Ashok Kumar,Gaurav Mahajan Counsel for Respondent :- S.K. Garg,A. Bansal With Case :- INCOME TAX APPEAL No. - 148 of 2014 Appellant :- Commissioner Of Income Tax Central Respondent :- M/S Gopi Apartments Counsel for Appellant :- Ashok Kumar Sr. S.C.,Bharat Ji Agrawal,Gaurav Mahajan Counsel for Respondent :- S.K.Garg And Case :- INCOME TAX APPEAL No. - 126 of 2014 Appellant :- Commissioner Of Income Taxcentral Kanpur Resp…

ITO v. Vijeta Educational Society (118 ITD 382) — Cited in 5 Judgments | BharatTax