Le Passage to India Tours & Travels v. ACIT

369 ITR 109High Court2014#14098 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Judgments citing Le Passage to India Tours & Travels v. ACIT

ACIT, Circle 3, Lucknow vs. Anshuman Singh, Lucknow

In the result, the appeal of Revenue is allowed

ITA 342/LKW/2025[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139Section 142Section 142(1)Section 143Section 143(3)Section 144Section 147Section 148

…Allahabad High Court in the case of Arun Gupta v. UOI (2015) 371 ITR 394 (All) (HC), Delhi High Court in the case of Madhukar Khosla .v. ACIT (2014) 367 ITR 165 (Delhi)(HC), Delhi High Court Le Passage to India Tours and Travels P. Ltd. ...v. Addl. CIT (2014) 369 ITR 109 (Delhi)(HC), Hon'ble High Court of Andra Pradesh in the case of Sirpur Paper Mills Ltd v. Income Tax Officer [1978] 114 ITR 404 (AP). L. Further, The National Faceless Assessment Centre has not disputed the fact that the appellant is carrying on the business of Paper, Paper products and Flex paper since last many years and also the original asse…

Pandrol Rahee Technologies Pvt. Ltd., Kolkata vs. ITO, Ward - 8(3), Kolkata

In the result, appeals filed by the assessee in ITA Nos

ITA 1732/KOL/2018[2011-12]Status: DisposedITAT Kolkata19 Feb 2020AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am

For Appellant: Shri K. K. Khemka, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 37(1)

…y the genuineness of the expenses/claims. Therefore, the notice of re-assessment u/s 147 of the Act, for verification of necessary details was not valid as held by Hon`ble Delhi High Court also in the case of Le Passage to India Tours & Travels v. ACIT [2014] 369 ITR 109 (Del), wherein it was held as follows: “5. In the present case the “reasons to believe” - extracted above - nowhere reveal as to what tangible material which the AO came to obtain to justify the reassessment notice. In the previous instance, the reassessment notice was based on the assumption that a much larger income had accrued to the assessee…

Pandrol Rahee Technologies Pvt. Ltd., Kolkata vs. ITO, Ward - 8(3), Kolkata

In the result, appeals filed by the assessee in ITA Nos

ITA 1731/KOL/2018[2010-11]Status: DisposedITAT Kolkata19 Feb 2020AY 2010-11

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am

For Appellant: Shri K. K. Khemka, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 37(1)

…y the genuineness of the expenses/claims. Therefore, the notice of re-assessment u/s 147 of the Act, for verification of necessary details was not valid as held by Hon`ble Delhi High Court also in the case of Le Passage to India Tours & Travels v. ACIT [2014] 369 ITR 109 (Del), wherein it was held as follows: “5. In the present case the “reasons to believe” - extracted above - nowhere reveal as to what tangible material which the AO came to obtain to justify the reassessment notice. In the previous instance, the reassessment notice was based on the assumption that a much larger income had accrued to the assessee…

Pandrol Rahee Technologies Pvt. Ltd., Kolkata vs. ITO, Ward - 8(3), Kolkata

In the result, appeals filed by the assessee in ITA Nos

ITA 1730/KOL/2018[2009-10]Status: DisposedITAT Kolkata19 Feb 2020AY 2009-10

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am

For Appellant: Shri K. K. Khemka, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 37(1)

…y the genuineness of the expenses/claims. Therefore, the notice of re-assessment u/s 147 of the Act, for verification of necessary details was not valid as held by Hon`ble Delhi High Court also in the case of Le Passage to India Tours & Travels v. ACIT [2014] 369 ITR 109 (Del), wherein it was held as follows: “5. In the present case the “reasons to believe” - extracted above - nowhere reveal as to what tangible material which the AO came to obtain to justify the reassessment notice. In the previous instance, the reassessment notice was based on the assumption that a much larger income had accrued to the assessee…

Pandrol Rahee Technologies Pvt. Ltd., Kolkata vs. ITO, Ward - 8(3), Kolkata

In the result, appeals filed by the assessee in ITA Nos

ITA 1729/KOL/2018[2008-09]Status: DisposedITAT Kolkata19 Feb 2020AY 2008-09

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am

For Appellant: Shri K. K. Khemka, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 37(1)

…y the genuineness of the expenses/claims. Therefore, the notice of re-assessment u/s 147 of the Act, for verification of necessary details was not valid as held by Hon`ble Delhi High Court also in the case of Le Passage to India Tours & Travels v. ACIT [2014] 369 ITR 109 (Del), wherein it was held as follows: “5. In the present case the “reasons to believe” - extracted above - nowhere reveal as to what tangible material which the AO came to obtain to justify the reassessment notice. In the previous instance, the reassessment notice was based on the assumption that a much larger income had accrued to the assessee…

Pandrol Rahee Technologies Pvt. Ltd., Kolkata vs. ITO, Ward - 8(3), Kolkata

In the result, appeals filed by the assessee in ITA Nos

ITA 1728/KOL/2018[2007-08]Status: DisposedITAT Kolkata19 Feb 2020AY 2007-08

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am

For Appellant: Shri K. K. Khemka, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 37(1)

…y the genuineness of the expenses/claims. Therefore, the notice of re-assessment u/s 147 of the Act, for verification of necessary details was not valid as held by Hon`ble Delhi High Court also in the case of Le Passage to India Tours & Travels v. ACIT [2014] 369 ITR 109 (Del), wherein it was held as follows: “5. In the present case the “reasons to believe” - extracted above - nowhere reveal as to what tangible material which the AO came to obtain to justify the reassessment notice. In the previous instance, the reassessment notice was based on the assumption that a much larger income had accrued to the assessee…

Eagle Burgmann India P.Ltd, Mumbai vs. DCIT Cir 5(1), Mumbai

In the result, appeal stands partly allowed

ITA 2323/MUM/2015[2008-09]Status: DisposedITAT Mumbai23 Dec 2019AY 2008-09

Bench: Shri Saktijit Dey & Shrimanoj Kumar Aggarwal

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kesarwani
Section 143(3)Section 147Section 195Section 40Section 9

…ed income for which the assessment was re–opened, the addition made cannot survive. In support of his contention, the learned Authorised Representative relied upon the following decisions:–  Le Passage to India Tours And Travels P. Ltd. vs. Addl. CIT [2014] 369 ITR 109 (Delhi)  CIT vs. Kelvinator of India Ltd. [2010] 187 Taxman 312 (SC)  CIT vs. Amitabh Bachchan [2013] 33 taxmann.com 535 (Bombay)  CIT vs. Jet Airways (I) Ltd. [2010] 195 Taxman 117 (Bombay)  Hindustan Lever Ltd. vs. ACIT & Ors [2004] 268 ITR 332 (Bombay) 6. The learned Departmental Representative submitted, before re– opening the assessment…