M/s Sahara India (Farms) v. CIT & Anr.

300 ITR 403Supreme Court of India2008#300 most cited

What is M/s Sahara India (Farms) v. CIT & Anr. authority for?

Administrative orders must be consistent with the rules of natural justice.

268

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

M/s Sahara India (Farms) v CIT · 300 ITR 403 SC · administrative order · natural justice · speaking order

Sections most often in play

Section 143(3)Section 153ASection 153DSection 132Section 148Section 142(2A)Section 147Section 153C

Issues it is cited on

section 274(2)section 144basection 243section 153a(1)(a)section 142(2a)section 158bgsection 37bsection 245hacasus omissussection 43(3)section 245csection 271aaa

Judgments citing M/s Sahara India (Farms) v. CIT & Anr.

Daya Ram Sain, Ghaziabad vs. ITO, Ward- 1(2), Ghaziabad

In the result, the appeal filed by the assessee stand allowed for

ITA 6681/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2018AY 2007-08

Bench: Shri H. S. Sidhu

For Appellant: Sh. Raj Kumar Agarwal, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 234A

…ciples of natural justice and it is an erroneous approach. It is a settled law that even an administrative order has to be speaking one. 6.1 In this regard I draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 has held that even “an administrative order has to be consistent with the rules of natural justice”. 6.2 I further draw support from the Apex Court decision in the case of Kapurchand Shrimal Vs. CIT, 131 ITR 451 wherein it was held that the appellate authority has jurisdiction as well as the duty to correct the errors in the proceedings under a…

Vijay S. Jobanputra, Mumbai vs. ACIT - 17(3), Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 5373/MUM/2016[2012-13]Status: DisposedITAT Mumbai17 May 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Pawan Sing, Jm आयकर अपील सं./I.T.A. No. 5373/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Shri Vijay S. Jobanputra A.C.I.T.-17(3) Cama Building, 2Nd Floor, Aayakar Bhavan, बनाम/ 24, Dalal Street, Fort, Mumbai-400 020 Vs. Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aadpj 0975 E (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri K. Shivram/Rahul K. Hakani ""यथ" क" ओर से/Respondent By : Ms. Pooja Swaroop

For Appellant: Shri K. Shivram/Rahul K. HakaniFor Respondent: Ms. Pooja Swaroop

…ed to refer/reproduce the relevant portion of the DVO order leave alone his comment and adjudication there on. The order of the DVO has also not been placed before us. We find that honourable apex court in the case of M/s Sahara India (Farms) Vs. CIT & Anr. 300 ITR 403 (SC) has held that even administrative orders have to be consistent with the rules of natural justice. 14. Accordingly, in the background of aforesaid discussion and precedent we direct the ld. Commissioner of Income Tax (Appeals) to pass a speaking order on the assessee’s challenge to the merits of the valuation done by the DVO. Needless to…

Prudential Process Management Services India P.Ltd, Mumbai vs. DCIT RG 10(3), Mumbai

In the result, the assessee’s appeal is allowed for statistical purpose and the Revenue’s appeal and cross objection by the assessee stands dismissed

ITA 1274/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Apr 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. No. 1274/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) & Co No. 102/Mum/2014 (Arising Out Of Ita No. 2131/Mum/2014) ("नधा"रण वष" / Assessment Year: 2009-10) Prudential Process Management The Dy. Commissioner Of Income Services India Private Limited, Tax, Range-10(3), बनाम/ Prudential Centre Avenue, Aayakar Bhavan, M. K. Road, Vs. Hiranandani Business Park, Mumbai-400 020 Powai, Mumbai-400 076 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccp 7204 Q (Assessee) (Revenue) : & आयकर अपील सं./I.T.A. No. 2131/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) The Dy. Commissioner Of Income Prudential Process Management Tax, Range-10(3), Services India Private Limited, बनाम/ Room No. 451, 4Th Floor, Prudential Centre Avenue, Vs. Aayakar Bhavan, M. K. Road, Hiranandani Business Park, Mumbai-400 020 Powai, Mumbai-400 076 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccp 7204 Q (Revenue) : (Assessee) : Shri Percy J. Pardiwala/ Assessee By Shri Madhur Agrawal Revenue By : Shri Jayant Kumar/ Shri V. Jenardhanan सुनवाई क" तार"ख / : 21.12.2017 & 23.03.2018 Date Of Hearing घोषणा क" तार"ख / : 13.04.2018 Date Of Pronouncement

For Respondent: Shri Jayant Kumar/
Section 143(3)Section 50BSection 92C

…आयकर अपील"य अ"धकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM आयकर अपील सं./I.T.A. No. 1274/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) and CO No. 102/Mum/2014 (Arising out of ITA No. 2131/Mum/2014) ("नधा"रण वष" / Assessment Year: 2009-10) Prudential Process Management The Dy. Commissioner of Income Services India Private Limited, Tax, Range-10(3), बनाम/ Prudential Centre Avenue, Aayakar Bhavan, M. K. Road, Vs. Hiranandani Business Park, Mumbai-400 020 Powai, Mumbai-400 076 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACCP 72…

Sanjay Shrawan Agrawal HUF, Nashik vs. Deputy Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 2630/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Sanjay Shrawan Agrawal HUF, Nashik vs. Deputy Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 2629/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Sanjay Shrawan Agrawal HUF, Nashik vs. Deputy Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 2628/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Shrawan Keshavlal Agrawal HUF, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2627/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Shrawan Keshavlal Agrawal HUF, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2626/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Shrawan Keshavlal Agrawal HUF, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2625/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Anita Sanjay Agrawal, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2624/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Anita Sanjay Agrawal, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2623/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Anita Sanjay Agrawal, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2622/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2512/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2511/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2510/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.2622 to 2624/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 to 2011-12 Anita Sanjay Agrawal (Prop. M/s. A-One Tools), 28, Sharda Nagar, Near Savarkar Nagar, अऩीऱाथी/Appellant Nashik – 422013 …. PAN: ADMPA6086H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(1), Nashik आयकर अपीऱ सं. / ITA Nos.2625 to 2627/PUN/2016 यिि…

Santpuria Alloys Pvt Ltd vs. ACIT

In the result, appeal filed by the assessee is allowed for statistical purposes while the appeal filed by the revenue and cross-objection filed by the assessee are dismissed as infructuous

ITA 171/RAN/2014[2010-11]Status: DisposedITAT Ranchi28 Feb 2018AY 2010-11

Bench: Shri J.Sudhakar Reddy & Shri S.S.Viswanethra Ravi] I.T.A. No. 171/Ran/2014 Assessment Year: 2010-11 Santipuria Alloys Pvt. Ltd.................................…………………………………..................Appellant Manjhladih, Girdih – 815 301. [Pan : Aaics 4215 J Acit/Assessing Officer..………………………………………………………….....................Respondent Central Circle, Dhanbad. I.T.A. No. 252/Ran/2014 Assessment Year: 2010-11 Acit/Assessing Officer..………………………………………………………….........................Appellant Central Circle, Dhanbad. Santipuria Alloys Pvt. Ltd.................................…………………………………................Respondent Manjhladih, Girdih – 815 301. [Pan : Aaics 4215 J] C.O. No. 18/Ran/2014 (Arising Out Of Ita No. 252/Ran/2014) Assessment Year: 2010-11 Santipuria Alloys Pvt. Ltd.................................…………………………………...................Appellant Manjhladih, Girdih – 815 301. [Pan : Aaics 4215 J Acit/Assessing Officer..…………………………………………………………......................Respondent Central Circle, Dhanbad. Appearances By: Shri K.N. Prasad, Advocate Appearing On Behalf Of The Assessee. Shri P.K. Monday Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 21, 2018 Date Of Pronouncing The Order : February 28, 2018 Order Per Bench

Section 133A

…on record. We find that under identical facts, the Co-ordinate Bench of ITAT, Ranchi remanded the issue to the file of the A.O. to conduct and consider the issue de novo in terms of the decision of Hon’ble Supreme Court in the case of Sahara India reported in 300 ITR 403 (SC). The relevant portion of which is reproduced herein below: “We find that the assessee has also reiterated its objection before the learned CIT(Appeals) but the learned CIT(Appeals) has not commented on this aspect. Upon careful consideration, in our considered opinion, it was incumbent upon the authorities below to give proper reasons as to…

Elder Projets Ltd, Mumbai vs. ACIT CC 34, Mumbai

In the result, these appeals filed by the assessee stand allowed for statistical purpose

ITA 477/MUM/2017[2008-09]Status: DisposedITAT Mumbai10 Nov 2017AY 2008-09

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. Nos. 477 & 479/Mum/2017 ("नधा"रण वष" / Assessment Years: 2008-09 & 2011-12) Elder Projects Ltd. Acit, Central Circle-32, बनाम/ ‘Elder House’, C-9, Dalia Industrial Mumbai Estate, Off. Veera Desai Road, Vs. Andheri (W), Mumbai-400 058 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaace 7387 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Ujjwal Ganwar ""यथ" क" ओर से/Respondent By : Shri N. Hemalatha सुनवाई क" तार"ख / : 09.11.2017 Date Of Hearing घोषणा क" तार"ख / : 10.11.2017 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: These Are Appeals By The Assessee Against The Respective Orders Of The Ld. Commissioner Of Income Tax (Appeals) For The Concerned Assessment Years.

For Appellant: Shri Ujjwal GanwarFor Respondent: Shri N. Hemalatha
Section 14A

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 477 & 479/Mum/2017 ("नधा"रण वष" / Assessment Years: 2008-09 & 2011-12) Elder Projects Ltd. ACIT, Central Circle-32, बनाम/ ‘Elder House’, C-9, Dalia Industrial Mumbai Estate, Off. Veera Desai Road, Vs. Andheri (W), Mumbai-400 058 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACE 7387 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Ujjwal Ganwar ""यथ" क" ओर से/Respondent by…

Vipul N. Doshi, Mumbai vs. ITO 24(2)(3), Mumbai

In the result, this appeal filed by the assessee stands partly allowed for statistical purposes

ITA 227/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 Oct 2017AY 2008-09

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 227/Mum/2017 ("नधा"रण वष" / Assessment Year:2008-09) Shri Vipul N. Doshi, Ito-24(2)(3), Prop. M/S. Parth Overseas, Room No. 603, C-13, Pratyakshkar बनाम/ 107, Sonal Industrial Estate, Bhavan, Bandra Kurla Complex, 6Th Floor, Bandra, Linking Road, Malad (W), Vs. Mumbai-400 064 Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagpd 0820 K (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Mrs. Renu Kapoor ""यथ" क" ओर से/Respondent By : Ms. Hemalatha

For Appellant: Mrs. Renu KapoorFor Respondent: Ms. Hemalatha
Section 194CSection 26Section 263

…of mind and give a detailed order on the facts and provisions of law involved. In my considered opinion, the order by the learned CIT-A is a nonspeaking order. It has been held by the Hon’ble Supreme Court in the case of SaharaIndia (Farms) vs. CIT [2008] 300 ITR 403 (SC) that even quasi judicial orders have to be consistent with the rules of natural justice. In the present case, the order by the Ld CIT(A) does not show any application of mind 5 Shri Vipul N. Doshi vs. ITO on the issues before her. Hence, I set aside the order of learned CIT-A and remit the issue back to the file of learned CIT-A. Learned…

Mr. Bala Vithal Kale, Mumbai vs. ACIT - 2(3), Mumbai

In the result this appeal by the assessee stands allowed for statistical purposes

ITA 2640/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 May 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri. Gyaneshwar KataramFor Respondent: Shri. Kailash Kanojiya
Section 68

…and are a non speaking order. He has further mentioned that A.O has made addition and not accepted assessee’s explanation. So Ld. CIT-A has dismissed the appeal. There is no adjudication by Ld. CIT-A himself. Honourable Apex court in the case of Sahara farms 300 ITR 403 has expounded that even admin orders have to be consistent with the rules of natural justice. Accordingly in our considered opinion the assessee deserves a speaking appellate order from the learned CIT- A. Hence we remit the issues raised in this appeal to the file of learned CIT-A. Learned CIT-A is directed to pass a speaking order after giving…

Basf Coatings (India) P.Ltd ( Since Merged With Basf India Ltd), Mumbai vs. Asst CIT Cir 6(1), Mumbai

In the result assessee’s appeal is allowed for statistical purposes

ITA 1555/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Apr 2017AY 2007-08

Bench: Shri Shamim Yahya & Shri Sandeep Gosain

For Appellant: Shri. P. PardiwalaFor Respondent: Ms. Heena Sheth
Section 143(3)Section 145ASection 40Section 92C

…s to why the above submissions of the assessee deserve to be rejected. It is settled law that even administrative order have to be consistent with the rules of natural justice. This position was reiterated by the Hon’ble Apex Court in the case of Sahara Farms 300 ITR 403. Hence in view of the above submissions of the assessee which have not been controverted by the authorities below by a speaking order, we set aside the order’s of the assessing officer on this issue and decide the issue in favour of the assessee. Apropos ground no. 6 BASF Coatings India P.Ltd ITA no.1555/Mum./2012 13. The Ld. A.O has proposed t…