M/s. Skyline Builders v. CIT

105 Taxmann.com 207High Court2019#16432 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

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Judgments citing M/s. Skyline Builders v. CIT

Bonjour Estates (P) Limited, New Delhi vs. Pr.CIT-1, New Delhi

In the result appeal of the assessee partly allowed

ITA 732/DEL/2021[2010-11]Status: DisposedITAT Delhi11 Apr 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumarassessment Year: 2010-11 M/S. Bonjour Estates (P) Ltd., The Pcit (1), C-444, Defence Colony, New New Delhi 110002 Delhi 110024 Vs. Pan Aaecn 4851 H (Appellant) (Respondent) For Assessee : Shri Neeraj Mangla, Ca For Revenue : Shri P. Praveen Sidharth, Cit Dr

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 139Section 143(1)Section 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Bonjour Estates (P) Ltd., The PCIT (1), C-444, Defence Colony, New New Delhi 110002 Delhi 110024 vs. PAN AAECN 4851 H (Appellant) (Respondent) For Assessee : Shri Neeraj Mangla, CA For Revenue : Shri P. Praveen Sidharth, CIT DR Date of Hearing : 15.02.2023 Date of Pronouncement : 11.04.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal filed by the assessee is directed against the order dated 28.03.2021 of the Ld. PCIT(1), New Del…

Abt Limited, Chennai vs. The PCIT(Central), Chennai

In the result, appeal filed by the assessee is allowed

ITA 62/CHNY/2021[2014-15]Status: DisposedITAT Chennai24 Aug 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 61 & 62/Chny/2021 िनधा"रण वष"/Assessment Years:2013-14 & 2014-15 M/S. Abt Limited, The Principal Commissioner Of 180, Race Course Road, Vs. Income Tax (Central), Coimbatore 641 018. Chennai-2, Chennai. [Pan:Aabca8398K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 01.08.2022 घोषणा की तारीख /Date Of Pronouncement : 24.08.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Principal Commissioner Of Income Tax (Central), Chennai-2, Chennai, Dated 04.03.2021 & 05.03.2021 Relevant To The Assessment Years 2013-14 & 2014-15 Respectively Challenging The Revision Orders Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri N. Arjun Raj, C.AFor Respondent: Shri M. Rajan, CIT
Section 115JSection 132Section 143(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 263

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 61 & 62/Chny/2021 िनधा"रण वष"/Assessment Years:2013-14 & 2014-15 M/s. ABT Limited, The Principal Commissioner of 180, Race Course Road, Vs. Income Tax (Central), Coimbatore 641 018. Chennai-2, Chennai. [PAN:AABCA8398K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent by : Shri M. Ra…

Abt Limited, Coimbatore vs. The Principal Commissioner of Income Tax Central, Chennai

In the result, appeal filed by the assessee is allowed

ITA 61/CHNY/2021[2013-14]Status: DisposedITAT Chennai24 Aug 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 61 & 62/Chny/2021 िनधा"रण वष"/Assessment Years:2013-14 & 2014-15 M/S. Abt Limited, The Principal Commissioner Of 180, Race Course Road, Vs. Income Tax (Central), Coimbatore 641 018. Chennai-2, Chennai. [Pan:Aabca8398K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 01.08.2022 घोषणा की तारीख /Date Of Pronouncement : 24.08.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Principal Commissioner Of Income Tax (Central), Chennai-2, Chennai, Dated 04.03.2021 & 05.03.2021 Relevant To The Assessment Years 2013-14 & 2014-15 Respectively Challenging The Revision Orders Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri N. Arjun Raj, C.AFor Respondent: Shri M. Rajan, CIT
Section 115JSection 132Section 143(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 263

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 61 & 62/Chny/2021 िनधा"रण वष"/Assessment Years:2013-14 & 2014-15 M/s. ABT Limited, The Principal Commissioner of 180, Race Course Road, Vs. Income Tax (Central), Coimbatore 641 018. Chennai-2, Chennai. [PAN:AABCA8398K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent by : Shri M. Ra…

Vinayaka Medical Care Centre Pvt Ltd, Salem vs. ACIT, Circle-1, Salem

In the result, appeal filed by the assessee is allowed

ITA 90/CHNY/2021[2011-12]Status: DisposedITAT Chennai03 Jan 2022AY 2011-12

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकर अपीलसं./ I.T.A. No. 90/Chny/ 2021 ("नधा"रणवष" / Assessment Year: 2011-12)

For Appellant: Dr. S. Palani Kumar, CIT(DR)For Respondent: 22.12.2021
Section 143(3)Section 147Section 245D(4)Section 263

…n fund, which was not subject of reassessment proceedings, period of limitation provided for in section 263(2) would begin to run from date of order of original assessment and not from order of reassessment. In the case of M/s.Skyline Builders Vs. CIT(2019) 105 Taxmann.com 207 the Hon’ble High Court of Kerala under identical set of facts, held that where no revisional order was passed by CIT at the time of completion of original assessment, limitation period for passing order u/s.263 had to commence from first order of assessment. The Hon’ble Madras High Court in the case of Indira Industries Vs. PCIT (2018)…

M/S Seyad Shariat Finance Limited, Tirunelveli vs. Principal Commissioner of Income Tax, Central -2., Chennai

In the result, appeal filed by the assessee is allowed

ITA 979/CHNY/2020[2013-14]Status: DisposedITAT Chennai17 Sept 2021AY 2013-14

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकर अपीलसं./ I.T.A.No.979/Chny/2020 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. Seyad Shariat Finance Ltd., Vs The Principal Commissioner Of 54B/8A, Kangadhara Building Income Tax, Central-2, S N High Road, Chennai. Tirunelveli-627 001. Pan: Aadcs 9042E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Abani Kanta Nayak, CITFor Respondent: 26.08.2021
Section 132Section 143(3)Section 153ASection 263Section 68Section 80I

…आयकर अपील"य अ"धकरण,‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I.T.A.No.979/Chny/2020 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. Seyad Shariat Finance Ltd., Vs The Principal Commissioner of 54B/8A, Kangadhara Building Income Tax, Central-2, S N High Road, Chennai. Tirunelveli-627 001. PAN: AADCS 9042E (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. B.Ramakrishnan, FCA अपीलाथ"क"ओरसे/ Appellant by : Mr. Abani Kanta Nayak,…

M/s. Skyline Builders v. CIT (105 Taxmann.com 207) — Cited in 5 Judgments | BharatTax