Kuber Tobacco Products (P) Limited v. Deputy Commissioner of Income-tax

28 SOT 292Income Tax Appellate Tribunal2009#24180 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2020.

Judgments citing Kuber Tobacco Products (P) Limited v. Deputy Commissioner of Income-tax

Girirajkripa Developers Private Limited, Jaipur vs. ITO, Ward-3(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 168/JPR/2020[2010-11]Status: DisposedITAT Jaipur10 Sept 2020AY 2010-11

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri B.K. Gupta (Addl.CIT)

Section 142(1)Section 143(2)Section 147Section 148Section 2(47)Section 234ASection 271(1)(c)Section 50C

…o to Section 292 BB is attracted and Revenue cannot take advantage of the main portion of Section 292 BB. In any event, as rightly pointed out by Mr. Vohra, and as held by the Special Bench of the Tribunal in Kuber Tobacco Products (P.) Ltd. v. Dy. CIT [2009] 28 SOT 292 (Delhi) (SB), Section 292 BB which was introduced with effect from 1st April 2008 and is prospective. Conclusions 46. To summarize the conclusions: 27 ITA 168/JP/2020_ M/s Girirajkripa Developers P ltd. Vs ITO (i) Under Section 148 of the Act, the issue of notice to the Assessee and service of such notice upon the Assessee are jurisdictional requ…

Manjulal M. Gandhi, Mumbai vs. Addl CIT RG 19(2), Mumbai

The appeal of the assessee is allowed and the ld

ITA 1953/MUM/2014[2007-08]Status: DisposedITAT Mumbai03 Nov 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2007-08

Section 139(1)Section 143(2)Section 271(1)(c)Section 292

…hed. As per the Assessing Officer, the above referred amendment by the Finance Act, 2008 applies to the assessment year 2007-08 retrospectively. In this regard, assessee relied on the decision of the Special Bench in the case of Kuber Tobacco Products P. Ltd [28 SOT 292 (Del) (SB)]. The said Special Bench decision was approved by the Hon’ble Delhi High Court vide ITA No.116/2010, dated 5.3.2010. The CIT (A) did not appreciate the contention of the assesssee despite the assessee’s reliance on the said judgment. Of course, this judgment was delivered in the context of the provisions of section 292-BB of the Act. In…

Commissioner of Income Tax (Central)-I vs. Chetan Gupta

The appeal is dismissed but, in the facts and circumstances of the

ITA/72/2014HC Delhi15 Sept 2015

Section 143(1)Section 147Section 148

…and Revenue cannot take advantage of the main portion of Section 292 BB. In any event, as rightly pointed out by Mr. Vohra, and as held by the Special Bench of the Tribunal in Kuber Tobacco Products (P) Limited v. Deputy Commissioner of Income-tax [2009] 28 SOT 292 (Del) (SB), Section 292 BB which was introduced with effect from 1st April 2008 and is prospective. Conclusions 46. To summarize the conclusions: (i) Under Section 148 of the Act, the issue of notice to the Assessee and service of such notice upon the Assessee are jurisdictional requirements that must be mandatorily complied with. Th…