Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT v. Jet Airways (l) Ltd.

331 ITR 336High Court2010#7410 most cited

What is Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT v. Jet Airways (l) Ltd. authority for?

An assessment order passed under Section 143(3) of the Income Tax Act, 1961, prevents the initiation of fresh proceedings under Section 147 based solely on a change of opinion.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Also referred to as

CIT v. Jet Airways (I) Ltd · Section 143(3) · Section 147 · change of opinion · reassessment proceedings · assessment order

Sections most often in play

Section 147Section 148Section 143(3)Section 14ASection 153ASection 234BSection 234DSection 32(1)(iia)

Issues it is cited on

section 32(1)(iia)clarificatory amendmentsection 140section 148(2)section 234dadditional depreciationkelvinatorbest judgment assessmentincome escaping assessmentsection 32(1)section 36(1)(iii)change of opinion

Judgments citing Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT v. Jet Airways (l) Ltd.

Ms Milan Agency, Mumbai vs. ITO Assessement Unit, It Dept

In the result, the appeal of the assessee is allowed

ITA 5414/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Feb 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Sunil Kumar Singhassessment Year: 2018-19 M/S. Milan Agency Ito, Assessment Unit, It Deptt. Shop No. 6, Friends Shopping Vs. Centre, Azad Road, Andheri East, Mumbai-400069. Pan: Aaefm 8738 P (Appellant) (Respondent) Present For: Assessee By : Shri K. Gopal, Advocate & Om Kandalkar Revenue By : Ms. Monika H. Pande, Sr. Dr

For Appellant: Shri K. Gopal, Advocate & Om KandalkarFor Respondent: Ms. Monika H. Pande, Sr. DR
Section 144BSection 145ASection 147Section 148Section 148ASection 149Section 151Section 274Section 44A

…ehemently contended that no addition has been made on the issues raised in the reason provided in the notice issued u/s 148A(b) of the Act. He further made reliance on the decision of Hon’ble Bombay High Court in the case of CIT vs Jet Airways (I) Ltd. (2011) 331 ITR 336 (Bombay). The ld. Counsel also filed paper book comprising copies of details and submission filed before the 5 M/s. Milan Agency A.Y. 2018-19 lower authorities. He submitted that as per accounting standard, the assessee was following an exclusive system and accordingly VAT collection and VAT liability and payment was accounted separately and was…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 791/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) (ii)CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…. (i) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 789/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) (ii)CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Global Limited, Bangalore

ITA 788/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) (ii)CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 787/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) (ii)CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 786/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) (ii)CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bangalore

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…. (i) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 784/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) (ii)CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

Deputy Commissioner of Income-Tax, Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…. (i) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…. (i) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 781/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) (ii)CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 780/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…) Ranbaxy Laboratories Ltd V. CIT (2011) 336 ITR 136 (Del) (ii)CIT V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Office…

Niti Rastogi, Mumbai vs. ITO-Ward 28(2)(3), Mumbai

In the result, both the appeal of the Assesses is allowed

ITA 3258/MUM/2022[2010-11]Status: DisposedITAT Mumbai23 Mar 2023AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No.3257/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2009-10) Niti Rastogi Mumbai Ito-Ward 28(2)(3) 301, Citi Apartment, Flat Tower 6, Vashi Station बिधम/ No.21, Sector-16, Complex, Vashi Navi Vs. Koparkhiarane, Navi Mumbai- 400705 Mumbai- 400709 स्थायीलेखासं./जीआइआरसं./Pan No Adypr5589E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.3258/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2010-11) Niti Rastogi Mumbai Ito-Ward 28(2)(3) 301, Citi Apartment, Flat Tower 6, Vashi Station बिधम/ No.21, Sector-16, Complex, Vashi Navi Vs. Koparkhiarane, Navi Mumbai- 400705 Mumbai- 400709 स्थायीलेखासं./जीआइआरसं./Pan No Adypr5589E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri. Prakash Pandit, Adv Shri. Chetan M. Kach, Sr.Ar. प्रत्यथीकीओरसे/Respondent By : सुनवाईकीतारीख/ 16.03.2023 : Date Of Hearing घोषणाकीतारीख / 23.03.2023 : Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri. Prakash Pandit, Adv
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No.3257/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2009-10) Niti Rastogi Mumbai ITO-WARD 28(2)(3) 301, CITI Apartment, Flat Tower 6, Vashi Station बिधम/ NO.21, Sector-16, Complex, Vashi Navi Vs. Koparkhiarane, Navi Mumbai- 400705 Mumbai- 400709 स्थायीलेखासं./जीआइआरसं./PAN No ADYPR5589E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.3258/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2010-11) Niti Rastogi Mumbai ITO-WARD 28(2)(3) 301, CITI Apartment, Flat Tower 6, Vashi Stat…

Niti Rastogi, Mumbai vs. ITO-Ward 28(2)(3), Mumbai

In the result, both the appeal of the Assesses is allowed

ITA 3257/MUM/2022[2009-2010]Status: DisposedITAT Mumbai23 Mar 2023AY 2009-2010

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No.3257/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2009-10) Niti Rastogi Mumbai Ito-Ward 28(2)(3) 301, Citi Apartment, Flat Tower 6, Vashi Station बिधम/ No.21, Sector-16, Complex, Vashi Navi Vs. Koparkhiarane, Navi Mumbai- 400705 Mumbai- 400709 स्थायीलेखासं./जीआइआरसं./Pan No Adypr5589E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.3258/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2010-11) Niti Rastogi Mumbai Ito-Ward 28(2)(3) 301, Citi Apartment, Flat Tower 6, Vashi Station बिधम/ No.21, Sector-16, Complex, Vashi Navi Vs. Koparkhiarane, Navi Mumbai- 400705 Mumbai- 400709 स्थायीलेखासं./जीआइआरसं./Pan No Adypr5589E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri. Prakash Pandit, Adv Shri. Chetan M. Kach, Sr.Ar. प्रत्यथीकीओरसे/Respondent By : सुनवाईकीतारीख/ 16.03.2023 : Date Of Hearing घोषणाकीतारीख / 23.03.2023 : Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri. Prakash Pandit, Adv
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No.3257/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2009-10) Niti Rastogi Mumbai ITO-WARD 28(2)(3) 301, CITI Apartment, Flat Tower 6, Vashi Station बिधम/ NO.21, Sector-16, Complex, Vashi Navi Vs. Koparkhiarane, Navi Mumbai- 400705 Mumbai- 400709 स्थायीलेखासं./जीआइआरसं./PAN No ADYPR5589E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.3258/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2010-11) Niti Rastogi Mumbai ITO-WARD 28(2)(3) 301, CITI Apartment, Flat Tower 6, Vashi Stat…

Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT v. Jet Airways (l) Ltd. (331 ITR 336) — Cited in 15 Judgments | BharatTax