JCIT v. Hero Honda Finlease Ltd.

115 TTJ 752High Court2008#2838 most cited

What is JCIT v. Hero Honda Finlease Ltd. authority for?

An assessee is allowed to make a claim during assessment proceedings even if it was not made in the original return of income, provided it is pointed out by the Assessing Officer. This is supported by the Tribunal's decision in JCIT vs. Hero Honda Finlease Ltd.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

JCIT v. Hero Honda Finlease Ltd. · claim during assessment · not in return · Goetze India · assessment proceedings · allowed claim · additional claim · Delhi ITAT

Also reported as

297 ITR 317

Sections most often in play

Section 143(3)Section 153ASection 153CSection 132Section 147Section 132(4)Section 139(5)Section 143(1)

Issues it is cited on

section 32(1)(i)section 153(a)(1)section 10b(8)section 158bb(1)section 43asection 153(a)retraction of statementinitial assessment yearsection 153a(1)(a)enhanced compensationsection 80hdeduction under section 80ia

Judgments citing JCIT v. Hero Honda Finlease Ltd.

M/S. Paul Resorts & Hotels Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…f the case. Therefore, there is no infirmity in the order of the Tribunal." 12. Further, similar view has been addressed by the Tribunal also in A.Y 2008-09 by relying upon another judgment of coordinate Bench in the case of JCIT v. Hero Honda Finlease Ltd., 115 TTJ 752 (Delhi) (TM). Thus, respectfully following these judgments, and in the given facts of the case, we find that the ld. CIT(A) has rightly ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/202…

DCIT, Circle-7(1), Delhi vs. Eicher Motors Limited, Delhi

ITA 3721/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…Springs Ltd.: 306 ITR 42 (Del.) CIT v. Aspentech India (P) Ltd.: ITA No. 1233/2011 (Del.)(HC) CIT v. Sam Global Securities Ltd.: (2014) 360 ITR 0682 (Del.)(HC) CIT v. Pruthvi Brokers and Shareholders P. Ltd. 349 ITR 336 (Bom.) JCIT v Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. Trib.) SNC-Lavalin/Acres Inc.: 110 TTJ 13 (Del.) CIT vs. Aspentech India P. Ltd.: ITA No. 1233/2011 Chicago Pneumatic India P. Ltd. v DCIT: (2007) 15 SOT 252 Hon'ble Tribunal notwithstanding that the said additional claim was not made in the return of income. Accordingly, the claim of deduction of discount on issue of ESOPs not claimed in…

Eicher Motors Limited, New Delhi vs. DCIT Circle 7(1) New Delhi, New Delhi

ITA 3525/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…Springs Ltd.: 306 ITR 42 (Del.) CIT v. Aspentech India (P) Ltd.: ITA No. 1233/2011 (Del.)(HC) CIT v. Sam Global Securities Ltd.: (2014) 360 ITR 0682 (Del.)(HC) CIT v. Pruthvi Brokers and Shareholders P. Ltd. 349 ITR 336 (Bom.) JCIT v Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. Trib.) SNC-Lavalin/Acres Inc.: 110 TTJ 13 (Del.) CIT vs. Aspentech India P. Ltd.: ITA No. 1233/2011 Chicago Pneumatic India P. Ltd. v DCIT: (2007) 15 SOT 252 Hon'ble Tribunal notwithstanding that the said additional claim was not made in the return of income. Accordingly, the claim of deduction of discount on issue of ESOPs not claimed in…

Greenlam Industries Limited, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

…which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any prescribed by the statutory provisions." Similar view has also been expressed in the case of JCIT -vs.- Hero Honda Finlease Ltd. (2008) 115 TTJ 752 (Del).” 6. We observe that there is no dispute about the facts of the issue raised and the same is only that whether the excise duty exemption availed during the year is a revenue receipt or capital receipt and whether it is to be included in computing book profits u/s 115JB of the Act. From perusal of the judicial pronouncements referred above,…

Jindal Steel & Power Ltd., New Delhi vs. Addl. CIT, Haryana

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 4185/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…ernational: 332 ITR 306 (P&H) • CIT v. Pruthvi Brokers and Shareholders (P) Ltd.: 208 Taxman 498 (Bom.) • CIT v. Arvind Mills LTD: ITA No. 1407 of 2011 (Guj.) • CIT v. Aspentech India Pvt. Ltd.: ITA No. 1233/ 2011 (Del. HC) • JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member) • Aishwarya Rai v. DCIT: ITA No. 1159/Mum/04: (Mum ITAT) • Oman International Bank SAOG vs ACIT: 6.5 Ld. counsel further pointed out that the aforesaid issue is squarely covered by the decision of the Delhi Bench of the Tribunal in assessee’s own case for assessment year 2004-05 in ITA No. 3319/ Del/ 2008 wherein the Tr…

DCIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 4067/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…ernational: 332 ITR 306 (P&H) • CIT v. Pruthvi Brokers and Shareholders (P) Ltd.: 208 Taxman 498 (Bom.) • CIT v. Arvind Mills LTD: ITA No. 1407 of 2011 (Guj.) • CIT v. Aspentech India Pvt. Ltd.: ITA No. 1233/ 2011 (Del. HC) • JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member) • Aishwarya Rai v. DCIT: ITA No. 1159/Mum/04: (Mum ITAT) • Oman International Bank SAOG vs ACIT: 6.5 Ld. counsel further pointed out that the aforesaid issue is squarely covered by the decision of the Delhi Bench of the Tribunal in assessee’s own case for assessment year 2004-05 in ITA No. 3319/ Del/ 2008 wherein the Tr…

Jindal Steel & Power Ltd., New Delhi vs. DCIT, Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 2280/DEL/2011[2007-08]Status: DisposedITAT Delhi01 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…ernational: 332 ITR 306 (P&H) • CIT v. Pruthvi Brokers and Shareholders (P) Ltd.: 208 Taxman 498 (Bom.) • CIT v. Arvind Mills LTD: ITA No. 1407 of 2011 (Guj.) • CIT v. Aspentech India Pvt. Ltd.: ITA No. 1233/ 2011 (Del. HC) • JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member) • Aishwarya Rai v. DCIT: ITA No. 1159/Mum/04: (Mum ITAT) • Oman International Bank SAOG vs ACIT: 6.5 Ld. counsel further pointed out that the aforesaid issue is squarely covered by the decision of the Delhi Bench of the Tribunal in assessee’s own case for assessment year 2004-05 in ITA No. 3319/ Del/ 2008 wherein the Tr…

ACIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 2230/DEL/2011[2007-08]Status: DisposedITAT Delhi01 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…ernational: 332 ITR 306 (P&H) • CIT v. Pruthvi Brokers and Shareholders (P) Ltd.: 208 Taxman 498 (Bom.) • CIT v. Arvind Mills LTD: ITA No. 1407 of 2011 (Guj.) • CIT v. Aspentech India Pvt. Ltd.: ITA No. 1233/ 2011 (Del. HC) • JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member) • Aishwarya Rai v. DCIT: ITA No. 1159/Mum/04: (Mum ITAT) • Oman International Bank SAOG vs ACIT: 6.5 Ld. counsel further pointed out that the aforesaid issue is squarely covered by the decision of the Delhi Bench of the Tribunal in assessee’s own case for assessment year 2004-05 in ITA No. 3319/ Del/ 2008 wherein the Tr…

Jindal Steel & Power Ltd., Haryana vs. DCIT, Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 413/DEL/2010[2006-07]Status: DisposedITAT Delhi01 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…ernational: 332 ITR 306 (P&H) • CIT v. Pruthvi Brokers and Shareholders (P) Ltd.: 208 Taxman 498 (Bom.) • CIT v. Arvind Mills LTD: ITA No. 1407 of 2011 (Guj.) • CIT v. Aspentech India Pvt. Ltd.: ITA No. 1233/ 2011 (Del. HC) • JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member) • Aishwarya Rai v. DCIT: ITA No. 1159/Mum/04: (Mum ITAT) • Oman International Bank SAOG vs ACIT: 6.5 Ld. counsel further pointed out that the aforesaid issue is squarely covered by the decision of the Delhi Bench of the Tribunal in assessee’s own case for assessment year 2004-05 in ITA No. 3319/ Del/ 2008 wherein the Tr…

DCIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 341/DEL/2010[2006-07]Status: DisposedITAT Delhi01 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…ernational: 332 ITR 306 (P&H) • CIT v. Pruthvi Brokers and Shareholders (P) Ltd.: 208 Taxman 498 (Bom.) • CIT v. Arvind Mills LTD: ITA No. 1407 of 2011 (Guj.) • CIT v. Aspentech India Pvt. Ltd.: ITA No. 1233/ 2011 (Del. HC) • JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member) • Aishwarya Rai v. DCIT: ITA No. 1159/Mum/04: (Mum ITAT) • Oman International Bank SAOG vs ACIT: 6.5 Ld. counsel further pointed out that the aforesaid issue is squarely covered by the decision of the Delhi Bench of the Tribunal in assessee’s own case for assessment year 2004-05 in ITA No. 3319/ Del/ 2008 wherein the Tr…

ACIT, Hisar vs. M/S Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 220/DEL/2009[2003-04]Status: DisposedITAT Delhi01 Dec 2021AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…ernational: 332 ITR 306 (P&H) • CIT v. Pruthvi Brokers and Shareholders (P) Ltd.: 208 Taxman 498 (Bom.) • CIT v. Arvind Mills LTD: ITA No. 1407 of 2011 (Guj.) • CIT v. Aspentech India Pvt. Ltd.: ITA No. 1233/ 2011 (Del. HC) • JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member) • Aishwarya Rai v. DCIT: ITA No. 1159/Mum/04: (Mum ITAT) • Oman International Bank SAOG vs ACIT: 6.5 Ld. counsel further pointed out that the aforesaid issue is squarely covered by the decision of the Delhi Bench of the Tribunal in assessee’s own case for assessment year 2004-05 in ITA No. 3319/ Del/ 2008 wherein the Tr…

Jindal Steel & Power Limited vs. Addl. CIT

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 167/DEL/2009[2003-04]Status: DisposedITAT Delhi01 Dec 2021AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…ernational: 332 ITR 306 (P&H) • CIT v. Pruthvi Brokers and Shareholders (P) Ltd.: 208 Taxman 498 (Bom.) • CIT v. Arvind Mills LTD: ITA No. 1407 of 2011 (Guj.) • CIT v. Aspentech India Pvt. Ltd.: ITA No. 1233/ 2011 (Del. HC) • JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member) • Aishwarya Rai v. DCIT: ITA No. 1159/Mum/04: (Mum ITAT) • Oman International Bank SAOG vs ACIT: 6.5 Ld. counsel further pointed out that the aforesaid issue is squarely covered by the decision of the Delhi Bench of the Tribunal in assessee’s own case for assessment year 2004-05 in ITA No. 3319/ Del/ 2008 wherein the Tr…

Hero Motocrop Ltd., New Delhi vs. ACIT, Circle- 11(1), New Delhi

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…(OFSS) BPO Services Ltd.:[2019] 102 taxmann.com 396 (Del.) CIT v. Bharat Aluminium Co Ltd: 303 ITR 256 (Del) CIT v. Ramco International : 332 ITR 306 (P&H) Hero Motocorp Ltd. vs. ACIT Raghavan Nair vs. ACIT: 304 CTR 96 (Ker) JCIT v. Hero Honda Finlease Ltd.: 115 TTJ 752 (Third Member). SNC-Lavalin Acres Inc.: 110 TTJ 13 (Del ITAT) ACIT v. Pushpons International in ITA No. 814/Del/1998 (Del ITAT) Mit Mohan Singh Kahlon v. DCIT: 61 SOT 93 (URO)/ ITA No. 57/Chd/2012. (Chd. ITAT) Emerson Net Work Power India (P) Ltd. v. ACIT 2009122 TTJ 67 (Mum ITAT) Aishwarya Rai: ITA No. 1159/Mum/04 (ITAT Mum) Ogilvy and Mather (…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Hisar

In the result, the appeal of the assessee is partly allowed

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 144CSection 80Section 80I

…d to the 25 Jindal Steel & Power Ltd. Assessee. These facts find mention in para 4.2 of the draft assessment order. 36. The Authorized Representative of the assessee relied on the decision of Hon’ble Tribunal in the case of JCIT vs Hero Honda Finlease Ltd.: 115 TTJ 752 (Del. ITAT) (Third Member), wherein after considering the decision of Supreme Court in the case of Goetze India (supra), on a similar issue, decided in favour of the assessee. 37. Reliance was also placed on the decision of the Delhi Bench of the Tribunal in the case of ITO vs. Efextra Esolutions Pvt. Ltd. [ITA No. 313/Del/2012]wherein the Tribu…

Dishman Pharmaceuticals & Chemicals Limited, Ahmedabad vs. The ACIT, (OSD), Range-1, Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 3086/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

The ACIT, (OSD)Range-1, Ahmedabad vs. M/S. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 2957/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

The DCIT(OSD)Range-1, Ahmedabad vs. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 817/AHD/2011[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad vs. The ACIT., (OSD)Range-1, Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 773/AHD/2011[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

The DCIT(OSD)Range-1, Ahmedabad vs. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 692/AHD/2011[2005-06]Status: DisposedITAT Ahmedabad23 May 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. and Appellant Respondent No. Asstt.Year DCIT(OSD), Range-1 1-3 692/Ahd/2011 With Dishman CO No.89/Ahd/2011 Ahmedabad Pharmaceuticals & Chemicals Ltd. Asstt.Year 2005-06 Bhadraj-Raj Chambers Swastik Cross Road AND Navrangpura, 2447/Ahd/2011 Ahmedabad. Asstt.Year 2005-06 PAN : AAACD 4164 D DCIT(OSD), Range-1 4 2957/Ahd/2013 Dishman Asstt.Year 2006-07 Ahmedabad Pharmaceuticals & Chemicals Ltd. Bhadraj-Raj Chambers Swastik C…

Tata Condulting Engineers Ltd, Mumbai vs. Addl CIT 7(3), Mumbai

In the result, both the appeals filed by the assessee are hereby ordered to be Allowed

ITA 3595/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 Nov 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/ I.T.A. No.3595/Mum/2013 & 6786/Mum/2012 (िनधा"रणवष" / Assessment Year: 2008-09 & 2009-10) बनाम/ Tata Consulting Engineers The Additional Limited (Formerly Known As Commissioner Of Income Vs. Tce Consulting Engineers Tax Range 7(3) Limited) Matulya Aayakar Bhavan, Centre A, 249, Senapati M. Karve Road, Bapat Marg, Lower Parel, Mumbai - 400020 Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabct0772E (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By: Shri Dinesh Vyas & Srihari Iyer Assessee By: Capt. Pradeep Arya सुनवाईकीतारीख / Date Of Hearing: 21.09.2016 घोषणाकीतारीख /Date Of Pronouncement: 25.11.2016 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Two Appeals Against The Order Dated 15.02.2013 & 09.08.2012 Passed By The Commissioner Of Income Tax (Appeals) 13, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The Assessment Year 2008-09 & 2009-10 Respectively. Since Common Question Of Law & Facts

For Appellant: Shri Dinesh Vyas & Srihari Iyer
Section 120(4)(b)Section 142(1)Section 143(1)Section 143(2)Section 14A

…can made before the AO otherwise then by filing revised A.Y. 2008-09 & 2009-10 return. In his support he referred cases of Balmukund Acharya (310 ITR 310), Ramco International (332 ITR 306), Chicago Pnematic India Ltd. (15 SOT 252), Hero Honda Finlease Ltd. (115 TTJ 752) and Raj Rani Gulati (345 ITR 350). DR supported the order of the FAA. 12.2 We have heard the rival submissions and perused the material before us. We find that the FAA has rejected the claim made by the assessee as he was of the opinion that the assessee should have filed a revised return of income. We find that the Hon’ble jurisdictional High C…