Jal Hotels Co. Ltd. v. ADIT: 184 Taxman (Del)

364 ITR 222High Court2014#4411 most cited

What is Jal Hotels Co. Ltd. v. ADIT: 184 Taxman (Del) authority for?

Reopening of assessment without any fresh tangible information being referred to in the reasons recorded or received is devoid of jurisdiction.

27

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

Also referred to as

Jal Hotels Co. Ltd. v. ADIT · section 147 · section 148 · reassessment · reopening assessment · fresh tangible information · reasons recorded · jurisdiction · 184 Taxman (Del) · 364 ITR 222

Sections most often in play

Section 133(6)Section 143(3)Section 147Section 148Section 14ASection 151Section 80ICSection 142(1)

Issues it is cited on

amp expendituresection 92batrue and full disclosuresanction under section 151legal expensesactual payment basistransfer pricing orderfresh tangible materialsection 148(2)sanctioning authorityfirst proviso to section 147section 151(1)

Judgments citing Jal Hotels Co. Ltd. v. ADIT: 184 Taxman (Del)

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…hotofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 taxmann.com 7 (Del) - Chandra Global Finance Lid. v. ITO.W.P.(C) 359/2023 (Del)) - Infinity.com Financial Securities Lul. v. ACIT: [2022] 137 taxmann.com 503 (Bom)- SLP dismissed by SC in 290 Taman 126 (SC) Thus, the impugned reopening of…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…hotofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 taxmann.com 7 (Del) - Chandra Global Finance Lid. v. ITO.W.P.(C) 359/2023 (Del)) - Infinity.com Financial Securities Lul. v. ACIT: [2022] 137 taxmann.com 503 (Bom)- SLP dismissed by SC in 290 Taman 126 (SC) Thus, the impugned reopening of…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…hotofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 taxmann.com 7 (Del) - Chandra Global Finance Lid. v. ITO.W.P.(C) 359/2023 (Del)) - Infinity.com Financial Securities Lul. v. ACIT: [2022] 137 taxmann.com 503 (Bom)- SLP dismissed by SC in 290 Taman 126 (SC) Thus, the impugned reopening of…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…hotofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 taxmann.com 7 (Del) - Chandra Global Finance Lid. v. ITO.W.P.(C) 359/2023 (Del)) - Infinity.com Financial Securities Lul. v. ACIT: [2022] 137 taxmann.com 503 (Bom)- SLP dismissed by SC in 290 Taman 126 (SC) Thus, the impugned reopening of…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…hotofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 taxmann.com 7 (Del) - Chandra Global Finance Lid. v. ITO.W.P.(C) 359/2023 (Del)) - Infinity.com Financial Securities Lul. v. ACIT: [2022] 137 taxmann.com 503 (Bom)- SLP dismissed by SC in 290 Taman 126 (SC) Thus, the impugned reopening of…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…hotofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 taxmann.com 7 (Del) - Chandra Global Finance Lid. v. ITO.W.P.(C) 359/2023 (Del)) - Infinity.com Financial Securities Lul. v. ACIT: [2022] 137 taxmann.com 503 (Bom)- SLP dismissed by SC in 290 Taman 126 (SC) Thus, the impugned reopening of…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…hotofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 taxmann.com 7 (Del) - Chandra Global Finance Lid. v. ITO.W.P.(C) 359/2023 (Del)) - Infinity.com Financial Securities Lul. v. ACIT: [2022] 137 taxmann.com 503 (Bom)- SLP dismissed by SC in 290 Taman 126 (SC) Thus, the impugned reopening of…

SHAH CONSTRUCTION COMPANY LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-CENRAL CIRCLE-1(3), MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 864/MUM/2023[2018-19]Status: DisposedITAT Mumbai23 Aug 2023AY 2018-19

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: M. SubramanianFor Respondent: Ram Krishna Kedia
Section 143(3)Section 148Section 234B

…P a g e | 1 ITA No. 860 to 864/Mum/2023 Shah Construction Company Ltd. Vs. DCIT, CC-1(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.860 To 864/Mum/2023 (A.Ys. 2011-12, 2013-14, 2014-15, 2016-17 & 2018-19) Shah Construction Vs. DCIT, Central Circle-1(3) Company Ltd., 11, Shah Room No. 905, 9 th Floor, Industrial Estate, Opp. Pratishtha Bhavan, Old Ann Temple, New Link CGO Annexe, M.K. Road, Road, Andheri (W) Mumbai - 400020 Mumbai – 400053 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS5207N Appellant .. Resp…

SHAH CONSTRUCTION COMPANY LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-CENRAL CIRCLE-1(3), MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 863/MUM/2023[2016-17]Status: DisposedITAT Mumbai23 Aug 2023AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: M. SubramanianFor Respondent: Ram Krishna Kedia
Section 143(3)Section 148Section 234B

…P a g e | 1 ITA No. 860 to 864/Mum/2023 Shah Construction Company Ltd. Vs. DCIT, CC-1(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.860 To 864/Mum/2023 (A.Ys. 2011-12, 2013-14, 2014-15, 2016-17 & 2018-19) Shah Construction Vs. DCIT, Central Circle-1(3) Company Ltd., 11, Shah Room No. 905, 9 th Floor, Industrial Estate, Opp. Pratishtha Bhavan, Old Ann Temple, New Link CGO Annexe, M.K. Road, Road, Andheri (W) Mumbai - 400020 Mumbai – 400053 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS5207N Appellant .. Resp…

SHAH CONSTRUCTION COMPANY LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-CENRAL CIRCLE-1(3), MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 862/MUM/2023[2014-15]Status: DisposedITAT Mumbai23 Aug 2023AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: M. SubramanianFor Respondent: Ram Krishna Kedia
Section 143(3)Section 148Section 234B

…P a g e | 1 ITA No. 860 to 864/Mum/2023 Shah Construction Company Ltd. Vs. DCIT, CC-1(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.860 To 864/Mum/2023 (A.Ys. 2011-12, 2013-14, 2014-15, 2016-17 & 2018-19) Shah Construction Vs. DCIT, Central Circle-1(3) Company Ltd., 11, Shah Room No. 905, 9 th Floor, Industrial Estate, Opp. Pratishtha Bhavan, Old Ann Temple, New Link CGO Annexe, M.K. Road, Road, Andheri (W) Mumbai - 400020 Mumbai – 400053 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS5207N Appellant .. Resp…

SHAH CONSTRUCTION COMPANY LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-CENRAL CIRCLE-1(3), MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 861/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Aug 2023AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: M. SubramanianFor Respondent: Ram Krishna Kedia
Section 143(3)Section 148Section 234B

…P a g e | 1 ITA No. 860 to 864/Mum/2023 Shah Construction Company Ltd. Vs. DCIT, CC-1(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.860 To 864/Mum/2023 (A.Ys. 2011-12, 2013-14, 2014-15, 2016-17 & 2018-19) Shah Construction Vs. DCIT, Central Circle-1(3) Company Ltd., 11, Shah Room No. 905, 9 th Floor, Industrial Estate, Opp. Pratishtha Bhavan, Old Ann Temple, New Link CGO Annexe, M.K. Road, Road, Andheri (W) Mumbai - 400020 Mumbai – 400053 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS5207N Appellant .. Resp…

SHAH CONSTRUCTION COMPANY LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-CENRAL CIRCLE-1(3), MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 860/MUM/2023[2011-12]Status: DisposedITAT Mumbai23 Aug 2023AY 2011-12

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: M. SubramanianFor Respondent: Ram Krishna Kedia
Section 143(3)Section 148Section 234B

…P a g e | 1 ITA No. 860 to 864/Mum/2023 Shah Construction Company Ltd. Vs. DCIT, CC-1(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.860 To 864/Mum/2023 (A.Ys. 2011-12, 2013-14, 2014-15, 2016-17 & 2018-19) Shah Construction Vs. DCIT, Central Circle-1(3) Company Ltd., 11, Shah Room No. 905, 9 th Floor, Industrial Estate, Opp. Pratishtha Bhavan, Old Ann Temple, New Link CGO Annexe, M.K. Road, Road, Andheri (W) Mumbai - 400020 Mumbai – 400053 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS5207N Appellant .. Resp…

GLEN PROPBUILD PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

In the result, this appeal filed by the assessee stands allowed

ITA 2752/DEL/2018[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Anuj Garg, Sr.D.R
Section 143(3)Section 147Section 148Section 250(6)

…placed reliance upon the following decisions: 1. CIT Vs. Kelvinator of India Ltd, 320 ITR 561 2. CIT Vs.Kelvinator of India Ltd., 256 ITR 1 (Del) [FBI 3.CIT Vs. Usha International Ltd.: 348 ITR 485 (Del) [FB] 4. CIT Vs. Prima paper and Engineering Industry, 364 ITR 222 (Bom) 5. Parixit Industries P. Ltd.Vs. ACIT, 352 ITR 349 (Guj.) 6. ACIT Vs. Parixit Industries P. Ltd.: 25 Taxmann.com 301 7. ACIT Vs. ICICI Securities Primary Dealership Ltd., 348 ITR 299 (SC) 8. Jindal Photo Films Ltd. Vs. DCIT, [1998] 234 ITR 170 (Del.) 9. Rose Serviced Apartments (P.) Ltd. Vs. DCIT, [2012] 348 ITR 452 (Del.) 10. Asian Paints…

ACIT, RANGE-1, GURGAON vs. JINDAL STEEL & POWER LTD., NEW DELHI

In the result, the appeal filed by the revenue is dismissed

ITA 86/DEL/2020[2008-09]Status: DisposedITAT Delhi04 Jul 2022AY 2008-09

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2008-09 Acit Jindal Steel & Power Ltd., Range-1 Vs 12, Bhikaji Cama Place, Gurgaon New Delhi Pan No.Aaacj7097D (Appellan (Respondent)

Section 143Section 147Section 148Section 14ASection 263Section 80Section 80I

…T(A). Though the present proceedings are in respect of the assessment order framed pursuant to the order u/s 263 of the Act but the same is nothing but change of opinion. 18. The Hon’ble High Court of Bombay in the case of Prima Paper and Engineering industry 364 ITR 222 has held that after the issue of deduction u/s 80 IA of the Act was raised by the Assessing Officer during original proceedings and the same was also duly represented by assessee then reassessment proceedings cannot be initiated on this issue. The Hon’ble High Court held that since the Assessing Officer had applied his mind to the issue of deduct…

JOINT CIT (OSD) CENT CIR. 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD., MUMBAI

In the result, all the appeals of the Revenue are dismissed

ITA 2155/MUM/2016[1996-97]Status: DisposedITAT Mumbai29 Apr 2022AY 1996-97
Section 143(3)

…mann.com 244) (SLP Dismissed) Idea Cellular Ltd. v. DCIT (301 ITR 407) (Bom HC) (PB 7, Page 1 GKN Sinter Metals Ltd. v. ACIT (371 ITR 225) (Bom HC) (PB 7, 1393) Aroni Commercials Ltd. v. ACIT (367 ITR 405) (Bom HC) CIT v. Prima Paper And Engineering Industry (364 ITR 222) (Bom 10. The Appellant had relied on decisions like M/s. Grasim Industries Ltd., Special Bench in Reliance Industries (supra), Bombay High Court decision in case of Reliance Industries (which now has been set aside back to Bombay High Court by Apex Court), decision of Hon‟ble Supreme Court in the case of CIT v. Ponni Sugars & Chemicals Ltd. (30…

LAXMAN D DAWARE,MUMBAI vs. ITO 19 (2)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3464/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria
Section 133(6)Section 143(3)Section 145Section 147

…ange of opinion. Reliance is placed on the following decisions: - (i) Varshaben Shantabhai Patel vs. ITO (282 CTR 75) (ii) CIT v. Kelvinator India Ltd. [320 ITR 561 SC] (iii) Asian Paints Ltd. v. DCIT [308 ITR 195 Bom] (iv) CIT v. Prima Paper & Eng. Industry [364 ITR 222 Bom.] (v) PCIT v. Meenaxi India Ltd. [395 ITR 677 Delhi] PCIT v. RMG Polyviny [396 ITR 5 Delhi] (vi) 6. Coming to the merits of the case, it is submitted that assessee produced books of account, bills, and vouchers for verification. Assessee also produced item wise stock registers, purchases were routed through stock register, and therefore, the…

LAXMAN D. DAWARE ,MUMBAI vs. ITO 19(2)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3463/MUM/2018[2010-11]Status: DisposedITAT Mumbai30 Sept 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria
Section 133(6)Section 143(3)Section 145Section 147

…ange of opinion. Reliance is placed on the following decisions: - (i) Varshaben Shantabhai Patel vs. ITO (282 CTR 75) (ii) CIT v. Kelvinator India Ltd. [320 ITR 561 SC] (iii) Asian Paints Ltd. v. DCIT [308 ITR 195 Bom] (iv) CIT v. Prima Paper & Eng. Industry [364 ITR 222 Bom.] (v) PCIT v. Meenaxi India Ltd. [395 ITR 677 Delhi] PCIT v. RMG Polyviny [396 ITR 5 Delhi] (vi) 6. Coming to the merits of the case, it is submitted that assessee produced books of account, bills, and vouchers for verification. Assessee also produced item wise stock registers, purchases were routed through stock register, and therefore, the…

LAXMAN D. DAWARE,MUMBAI vs. ITO 19(2)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3462/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Sept 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria
Section 133(6)Section 143(3)Section 145Section 147

…ange of opinion. Reliance is placed on the following decisions: - (i) Varshaben Shantabhai Patel vs. ITO (282 CTR 75) (ii) CIT v. Kelvinator India Ltd. [320 ITR 561 SC] (iii) Asian Paints Ltd. v. DCIT [308 ITR 195 Bom] (iv) CIT v. Prima Paper & Eng. Industry [364 ITR 222 Bom.] (v) PCIT v. Meenaxi India Ltd. [395 ITR 677 Delhi] PCIT v. RMG Polyviny [396 ITR 5 Delhi] (vi) 6. Coming to the merits of the case, it is submitted that assessee produced books of account, bills, and vouchers for verification. Assessee also produced item wise stock registers, purchases were routed through stock register, and therefore, the…

ORANATE MULTI MODAL CARRIERS P.LTD,MUMBAI vs. ITO 2(2)(4), MUMBAI

In the result, the additional/preliminary ground of appeal raised

ITA 2050/MUM/2017[2008-09]Status: DisposedITAT Mumbai30 Apr 2019AY 2008-09

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhorient Multimodal Carriers Pvt. Ito-2(2)(4), Ltd., Orient House, 4Th Floor, 5Th Floor, Aayakar Bhavan, Adi Merzban Path, M.K. Marg, Ballard Estate Mumbai-400020 Vs. Mumbai-400038. Pan: Aaaco0797R Appellant Respondent Appellant By : Ms. Heena Sheth (Ar) Respondent By : Shri Pramod Nikalje (Dr) Date Of Hearing : 23.04.2019 Date Of Pronouncement : 30.04.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Under Section 253 Of Income-Tax Act (‘Act’) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-

For Appellant: Ms. Heena Sheth (AR)For Respondent: Shri Pramod Nikalje (DR)
Section 143(3)Section 147Section 148Section 253Section 254(1)Section 36(1)(vii)Section 36(2)

…ssee further submits that the re-assessment was based on mere change of opinion. In support of his submission, the ld. AR of the assessee relied upon the decision of Hon’ble Bombay High Court in case of CIT vs. Prima Papers and Engineering Industries. [2014] 364 ITR 222 (Bom.). 15. On the other hand, the ld. DR for the revenue submits that the no such ground of appeal was raised before the First Appellate Tribunal. In case additional/preliminary ground of appeal is admitted then the matter may be restored to the file of ld. CIT(A) for adjudication of issue. ITA No. 2050 Mum 2017-Orient Multimodal Carriers Pvt…

JINDAL STEEL & POWER LTD.,NEW DELHI vs. DCIT, GURGAON

In the result, the reassessment is held to be bad in law the appeal of the assessee on this point is allowed

ITA 2403/DEL/2017[2008-09]Status: DisposedITAT Delhi10 Dec 2018AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Kuldip Singhassessment Year: 2008-09 Jindal Steel & Power Ltd. Dcit Circle -1 (1), 5Th Floor, Jindal Centre Vs 12, Bhikaji Cama Place Hsidc Building, New Delhi – 110066 Vanijya Nikunj, Udyog Pan : Aaacj7097D Vihar, Phase-V, Gurgaon (Appellant) (Respondent)

Section 143Section 143(3)Section 147Section 148Section 14ASection 263Section 80Section 801A

…(A). Though the present proceedings are in respect of the assessment order framed pursuant to the order u/s 263 of the Act but the same is nothing but change of opinion. 18. The Hon’ble High Court of Bombay in the case of Prima Paper and Engineering industry 364 ITR 222 has held that after the issue of deduction u/s 80 IA of the Act was raised by the Assessing Officer during original proceedings and the same was also duly represented by assessee then reassessment proceedings cannot be initiated on this issue. The Hon’ble High Court held that since the Assessing Officer had applied his mind to the issue of deduct…

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