Which sections of the Income Tax Act does M/S J.T. (India) Exports And Another v. Union Of India And Another come up under?

It is most often cited in judgments turning on Section 142(1), Section 147, Section 148, Section 249(3), Section 271(1)(b), Section 143(3).

M/S J.T. (India) Exports And Another v. Union Of India And Another (262 ITR 269)

Q: What is M/S J.T. (India) Exports And Another v. Union Of India And Another authority for?

The principle of natural justice is essential for legal justice, and it can supplement or correct legal justice when the latter fails due to technicalities or omissions in law.

Q: How many judgments cite M/S J.T. (India) Exports And Another v. Union Of India And Another?

18 judgments on BharatTax cite M/S J.T. (India) Exports And Another v. Union Of India And Another (262 ITR 269), spanning 2010 to 2025.

Shanmugam Arivazhagan, Kanchipuram vs. ITO Non Corp Ward 22(6), Tambaram

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

ITA 2863/CHNY/2024[2016-17]Status: DisposedITAT Chennai24 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT

Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)

…CIT (A) to admit a belated appeal if there was ‘sufficient cause’ for the delay. 5. On the vital issue of natural justice, the full bench of the Hon’ble Delhi High Court in the case of M/S J.T. (India) Exports And Another vs Union Of India And Another [2003] 262 ITR 269 (DELHI)(FB) opined as under: ‘’4. The expression 'natural justice and legal justice' do not present a water- tight classification. it is the substance of justice which is to be secured by both, and whenever legal justice fails to achieve this solemn purpose, natural justice is called in aid of legal justice. Natural justice relieves legal justic…

Shanmugam Arivazhagan, Kanchipuram vs. ITO Non Corp Ward 22(6), Tambaram

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

ITA 2862/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Jan 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT

Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)

…CIT (A) to admit a belated appeal if there was ‘sufficient cause’ for the delay. 5. On the vital issue of natural justice, the full bench of the Hon’ble Delhi High Court in the case of M/S J.T. (India) Exports And Another vs Union Of India And Another [2003] 262 ITR 269 (DELHI)(FB) opined as under: ‘’4. The expression 'natural justice and legal justice' do not present a water- tight classification. it is the substance of justice which is to be secured by both, and whenever legal justice fails to achieve this solemn purpose, natural justice is called in aid of legal justice. Natural justice relieves legal justic…

Shanmugam Arivazhagan, Kanchipuram vs. ITO Non Corp Ward 22(6), Tambaram

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

ITA 2861/CHNY/2024[2014-15]Status: DisposedITAT Chennai24 Jan 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT

Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)

…CIT (A) to admit a belated appeal if there was ‘sufficient cause’ for the delay. 5. On the vital issue of natural justice, the full bench of the Hon’ble Delhi High Court in the case of M/S J.T. (India) Exports And Another vs Union Of India And Another [2003] 262 ITR 269 (DELHI)(FB) opined as under: ‘’4. The expression 'natural justice and legal justice' do not present a water- tight classification. it is the substance of justice which is to be secured by both, and whenever legal justice fails to achieve this solemn purpose, natural justice is called in aid of legal justice. Natural justice relieves legal justic…

Shanmugam Arivazhagan, Kanchipuram vs. ITO Non Corp Ward 22(6), Tambaram

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

ITA 2860/CHNY/2024[2013-14]Status: DisposedITAT Chennai24 Jan 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT

Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)

…CIT (A) to admit a belated appeal if there was ‘sufficient cause’ for the delay. 5. On the vital issue of natural justice, the full bench of the Hon’ble Delhi High Court in the case of M/S J.T. (India) Exports And Another vs Union Of India And Another [2003] 262 ITR 269 (DELHI)(FB) opined as under: ‘’4. The expression 'natural justice and legal justice' do not present a water- tight classification. it is the substance of justice which is to be secured by both, and whenever legal justice fails to achieve this solemn purpose, natural justice is called in aid of legal justice. Natural justice relieves legal justic…

Bimla, Delhi vs. ITO Ward-38(5), New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 7973/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Nov 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekbimla, Vs. Ito, Ward 38 (5), H.No.143, Village Hamidpur, New Delhi. Delhi – 110 036. (Pan : Bpdpb9344B) (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate Shri Ankit Kumar, Advocate Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 18.09.2024 Date Of Order : 26.11.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax Appeals-13, New Delhi (Hereinafter Referred To ‘Ld. Cit (A)’) Dated 23.07.2019 For Assessment Year 2014-15. 2. Brief Facts Of The Case Are, Assessee Filed Return Of Income Declaring Total Income Of Rs.2,23,030/- On 14.08.2014. The Return Of Income Was Processed Under Section 143 (1) Of The Income-Tax Act, 1961 (For Short ‘The Act’). The Case Was Selected For Scrutiny Through Cass & Notices

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 131Section 143Section 143(2)Section 69

…T in ITA No.163/CTK/2015 dated 11 October 2017; (vii) Naresh Sunderlal Chug vs. ITO 171 ITD 116; (viii) Tulsi Tracom (P) Ltd. vs. CIT6 86 taxmann.com 35; (ix) Cairn India Ltd. vs. DIT (IT) 87 taxmann.com 310 (Madras); (x) J.T. (India) Exports and Anr. Vs. UOI 262 ITR 269 (FB) (Del.). 13. With regard to addition of stamp duty, ld. AR submitted that assessee prefers not to press this ground. 14. On the other hand, ld. DR for the Revenue submitted that ld. CIT (A) has right to dispose of the issue under dispute as per section 251 Explanation, therefore, ld. CIT(A) can modify the section to sustain the addition whic…

Dy CIT CC 6(4), Mumbai vs. Arshiya Ltd., Mumbai

ITA 971/MUM/2020[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed

Section 10(34)Section 143(2)Section 143(3)Section 14A

…the following judgments: Decision of Hon. Supreme Court in the case of Kalra Glue Factory vs. Sales Tax Tribunal [1987] 167 ITR 498 and 66 STC 292. (i) (ii) The Full Bench of the Delhi High Court has observed in J. T. (India) Exports v. Union of India [2003] 262 ITR 269 (iii) The Patna High Court in the case of Motipur, Zamindari Co. (P.) Ltd. [1972] 83 ITR 778 3. The third contention of the appellant on merit that the payment of Rs. 7,00,00,000/- made to ICSA (India) Limited and the interest Rs. 82,52,329/- paid to banks were neither claimed as deduction in computing the total income in the profit and loss acco…

M/S Arshiya Ltd., Mumbai vs. DCIT CC 6 (4), Mumbai

In the result, the appeal of the revenue vide ITA No

ITA 7900/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singhacit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 32(1), 308, Level 3, Ceejay Ground Floor, Aayakar House, F Block Shiv Bhavan, M.K. Road, Sagar Estate, Dr. A.B. Mumbai -400 020 Road, Worli, Mumbai – 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent Dcit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 1925, 19Th Floor, 308, Level 3, Ceejay Air India Building, House, F Block Shiv Nariman Point, Sagar Estate, Dr. A.B. Mumbai -400 021 Road, Worli, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent M/S Arshiya Ltd. Vs. Dcit, Cc-6(4) 308, Level 3, Ceejay R. No. 1925, 19Th Floor, House, F Block Shiv Sagar Air India Building, Estate, Dr. A.B. Road, Nariman Point, Worli, Mumbai – 400018 Mumbai -400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed

Section 10(34)Section 143(2)Section 143(3)Section 14A

…the following judgments: (i) Decision of Hon. Supreme Court in the case of Kalra Glue Factory vs. Sales Tax Tribunal [1987] 167 ITR 498 and 66 STC 292. (ii) The Full Bench of the Delhi High Court has observed in J. T. (India) Exports v. Union of India [2003] 262 ITR 269 (iii) The Patna High Court in the case of Motipur, Zamindari Co. (P.) Ltd. [1972] 83 ITR 778 3. The third contention of the appellant on merit that the payment of Rs. 7,00,00,000/- made to ICSA (India) Limited and the interest Rs. 82,52,329/- paid to banks were neither claimed as deduction in computing the total income in the profit and loss acco…

Sangeeta Devi Jhunjhunwala, New Delhi vs. ITO, Ward-70(1), New Delhi

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

ITA 747/DEL/2022[2015-16]Status: DisposedITAT Delhi18 May 2023AY 2015-16

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Rajiv SaxenaFor Respondent: Shri Amit Shukla, Sr. DR

Section 10(38)Section 131Section 142(1)Section 143(1)Section 69C

…may make a world of difference between conclusions in two cases. 19 23.1 The Hon’ble Delhi High Court applied the law laid down by the Hon’ble Supreme Court (supra) in it Full Bench decisions in the case of J.T (India) Exports and another vs. UOI and another 262 ITR 269 (Del) (FB). 24. In the light of the law laid down by the Hon’ble Supreme Court in Padmasundara Rao’s case (supra) and applied by the Hon’ble Delhi High Court in its Full Bench decision in J.T.(India) Exports (supra), let us look into the fact situation of the assessee’s case viz. a viz. the cases relied upon by the assessee. 24.1 In Smt. Krishn…

ACIT, New Delhi vs. Sh. Kartik Patel, Ahmedabad

In the result, the Revenue’s Appeal stands dismissed

ITA 1682/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Mar 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Smt. Rano Jain, Adv. & Sh. R.KFor Respondent: Smt. Puja Jindal, CIT(DR)Smt. Rano

Section 132Section 153Section 153C

…Cotton Mills Ltd : 26 ITR 775 (SC), Mohinder Singh Gill vs. Chief Election Commissioner : AIR 1978 SC 851, R.B. ShreeramDurga Prasad vs. Settlement Commission : 176 ITR 169 (SC), Tin Box Company vs. CIT : 249 ITR 216 (SC), J.T. (India) Exports vs. UOI : 262 ITR 269 (Del) (FB), CIT vs. GangaramChapolia& Co.: 187 ITR 594 (Ori.) 4.3.4 In view of the submissions of the appellant made on 27.02.2015 and 16.03.2015 the Lnd. CIT(A)-24, New Delhi vide his letter F.No.CIT(A)-24/Remand Report/2015- 16/69 dt. 08.05.2015 directed the AO to submit his report/comments on the following points: “In the above case AO…

DCIT, New Delhi vs. M/S. Unitech Ltd., New Delhi

In the result, appeal of the assessee is allowed on preliminary ground, appeal of Revenue and its CO are dismissed

ITA 6648/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri O.P. Kantआयकर अपील सं./ Ita No. 6181/Del/2015 With Co No.376/Del/2015 & "नधा"रण वष"/Assessment Year: 2010-11 M/S.Unitech Limited Dcit, Cir.27(1) 6, Community Centre Vs New Delhi. Saket, New Delhi 17. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Salil Aggarwal, Ar Revenue By : Shri H.K. Choudhary, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 03/05/2018 घोषणा क" तार"ख /Date Of Pronouncement : 27/06/2018 O R D E R

For Appellant: Shri Salil Aggarwal, ARFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 142Section 143(3)Section 144C(4)

…आयकर अपील"य अ"धकरण IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI-BENCH ‘I’, NEW DELHI) BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 6181/DEL/2015 WITH CO NO.376/DEL/2015 AND "नधा"रण वष"/Assessment Year: 2010-11 M/s.Unitech Limited DCIT, Cir.27(1) 6, Community Centre Vs New Delhi. Saket, New Delhi 17. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Salil Aggarwal, AR Revenue by : Shri H.K. Choudhary, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 03/05/2018 घोषणा क" तार"ख /Date of Pronouncement : 27/06/2018 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBE…

M/S. Unitech Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed on preliminary ground, appeal of Revenue and its CO are dismissed

ITA 6181/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri O.P. Kantआयकर अपील सं./ Ita No. 6181/Del/2015 With Co No.376/Del/2015 & "नधा"रण वष"/Assessment Year: 2010-11 M/S.Unitech Limited Dcit, Cir.27(1) 6, Community Centre Vs New Delhi. Saket, New Delhi 17. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Salil Aggarwal, Ar Revenue By : Shri H.K. Choudhary, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 03/05/2018 घोषणा क" तार"ख /Date Of Pronouncement : 27/06/2018 O R D E R

For Appellant: Shri Salil Aggarwal, ARFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 142Section 143(3)Section 144C(4)

…आयकर अपील"य अ"धकरण IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI-BENCH ‘I’, NEW DELHI) BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 6181/DEL/2015 WITH CO NO.376/DEL/2015 AND "नधा"रण वष"/Assessment Year: 2010-11 M/s.Unitech Limited DCIT, Cir.27(1) 6, Community Centre Vs New Delhi. Saket, New Delhi 17. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Salil Aggarwal, AR Revenue by : Shri H.K. Choudhary, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 03/05/2018 घोषणा क" तार"ख /Date of Pronouncement : 27/06/2018 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBE…

DCIT, New Delhi vs. M/S Arn Infrastructure Ltd., New Delhi

Appeal are allowed

ITA 1222/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Amr Infrastructure Ltd. Circle-2(1), Room No. 398D, 2425/11, Beadonpura, C. R. Building Near Gurduwara Road, Karol New Delhi Bagh, New Delhi Aafca8375E (Appellant) (Respondent) Dcit Vs Arn Infrastructure Ltd. Circle-2(1), 9, Birla House, Arya Samaj New Delhi Road Karol Bagh, New Delhi Aafca6403M (Appellant) (Respondent)

Section 133Section 133ASection 271(1)(c)

…Supreme Court in the case of Kishanchand Chellaram v/s Commissioner Of Income-Tax, Bombay City II125 ITR 713. Further, the full bench of the Hon'ble jurisdictional High Court of Delhi in the case of J.T.(India)Exports & Another v/s Union of India and Another, 262 ITR 269 has observed: "How then have the principles of natural justice been interpreted in the courts and within what limits are they to be confined? Over the years by a process of judicial interpretation two rules have been evolved as representing the principles of natural justice in judicial process, including their quasi judicial and administrative p…

DCIT, New Delhi vs. M/S. Amr Infrastructure Ltd., New Delhi

Appeal are allowed

ITA 1206/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Amr Infrastructure Ltd. Circle-2(1), Room No. 398D, 2425/11, Beadonpura, C. R. Building Near Gurduwara Road, Karol New Delhi Bagh, New Delhi Aafca8375E (Appellant) (Respondent) Dcit Vs Arn Infrastructure Ltd. Circle-2(1), 9, Birla House, Arya Samaj New Delhi Road Karol Bagh, New Delhi Aafca6403M (Appellant) (Respondent)

Section 133Section 133ASection 271(1)(c)

…Supreme Court in the case of Kishanchand Chellaram v/s Commissioner Of Income-Tax, Bombay City II125 ITR 713. Further, the full bench of the Hon'ble jurisdictional High Court of Delhi in the case of J.T.(India)Exports & Another v/s Union of India and Another, 262 ITR 269 has observed: "How then have the principles of natural justice been interpreted in the courts and within what limits are they to be confined? Over the years by a process of judicial interpretation two rules have been evolved as representing the principles of natural justice in judicial process, including their quasi judicial and administrative p…

M/S. Meditronics India Pvt. Ltd., Delhi vs. ITO, New Delhi

The appeal is allowed

ITA 6251/DEL/2012[2004-05]Status: DisposedITAT Delhi12 Sept 2017AY 2004-05

Bench: Shri I. C. Sudhir & Shri L. P. Sahui. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/S. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–Ii, Jasola, Vs. Ward : 6 (3), D E L H I – 110 025. New Delhi. Pan : Aadcm 3622 Q (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Adv.; &For Respondent: Shri Gudrun Nehra, Sr. D. R

Section 147

…reported in 125 ITR 713 R.B. Shreeram Durga Prasad & Fatehchand ii. Nursing Das Vs. Settlement Commission reported in 176 ITR 169 at page 174. Commissioner of Income-tax v. Ashwani Gupta iii. 322 ITR 396 (Del); J.T. (India) Exports Vs. Union of India iv. 262 ITR 269 (Del) (FB) CIT vs Dharam Pal Prem Chand Ltd. v. 295 ITR 105(Del) CIT Vs Pradeep Kumar Gupta vi. 207 CTR 115. ” 3.1 The ld. AR also referred page Nos. 15 to 22, 37 and 38, 40 to 66, 103 to 146 of the paper book, which are copies of letter from Income Tax Officer communicating reasons recorded for initiating proceedings under section 147, objec…

Rajesh Agarwal HUF, Ghaziabad vs. ITO, Ghaziabad

ITA 2183/DEL/2011[2005-06]Status: DisposedITAT Delhi28 Apr 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishirajesh Agarwal Huf, Vs. Ito, C/O. Akhilesh Kumar, Adv, Ward-2(2), Chamber No. 206-07, Ansal Ghaziabad “Satyam”, Rdc Raj Nagar, Ghaziabad Pan:Aaghr8866K (Appellant) (Respondent)

For Appellant: Sh. Akhilesh Kumar, AdvFor Respondent: Shri FR Meena, Sr. DR

Section 143(3)Section 145(3)Section 35Section 69Section 69C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Rajesh Agarwal HUF, Vs. ITO, C/o. Akhilesh Kumar, Adv, Ward-2(2), Chamber No. 206-07, Ansal Ghaziabad “Satyam”, RDC Raj Nagar, Ghaziabad PAN:AAGHR8866K (Appellant) (Respondent) Assessee by : Sh. Akhilesh Kumar, Adv Revenue by: Shri FR Meena, Sr. DR Date of Hearing 10/04/2017 Date of pronouncement 28/04/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), Ghaziabad dated 20.02.2011 for the Assessment Y…

ITO, New Delhi vs. M/S. Isf Securities Pvt. Ltd., New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 2347/DEL/2010[2005-06]Status: DisposedITAT Delhi18 Dec 2015AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. T. Vasanthan, Sr. DR

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 144Section 68

…about the enquiry conducted by him on the basis of which it was held that the said parties were involved 6 in the business of providing accommodation entry. The Hon'ble Delhi High Court in the case of J.T. India Exports and another vs. UOl and another (2003) 262 ITR 269(Del-FB) has held that the AO must pass a speaking order giving reasons for the conclusion arrived at, and opportunity of being heard must be provided to the appellant before passing any adverse order. It has been further held that in the notice issued by the AO specific requirement should be indicated and reasonable opportunity must be granted. I…

Commissioner of Income Tax vs. M/S. New Age Infosys Pvt. Ltd

Appeal is dismissed in limine

ITA/1469/2010HC Delhi27 Sept 2010

Section 260ASection 68

…as neither been confronted by the A.O. to the appellant during the course of assessment proceedings, nor it has been mentioned in the Assessment Order. The Hon’ble Delhi High Court in the case J.T. (India) Exports and another Vs. UOI and another (2003) 262 ITR 269 (Del-FB) has held that the Assessing Officer must pass a speaking order giving reasons for the conclusions arrived at and opportunity of being heard must be provided to the assessee, before passing any adverse order. It has been further held that in the notice issued by the A.O. specific requirement should be indicated and reasonable oppor…

Commissioner of Income Tax vs. New Age Infosys Pvt Ltd

Appeal is dismissed in limine

ITA - 1469 / 2010HC Delhi27 Sept 2010

Section 260ASection 68

…as neither been confronted by the A.O. to the appellant during the course of assessment proceedings, nor it has been mentioned in the Assessment Order. The Hon’ble Delhi High Court in the case J.T. (India) Exports and another Vs. UOI and another (2003) 262 ITR 269 (Del-FB) has held that the Assessing Officer must pass a speaking order giving reasons for the conclusions arrived at and opportunity of being heard must be provided to the assessee, before passing any adverse order. It has been further held that in the notice issued by the A.O. specific requirement should be indicated and reasonable oppor…

M/S J.T. (India) Exports And Another v. Union Of India And Another

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