M/s Tata Sons Limited v. Hon'ble Bombay ITAT

76 Taxmann.com 126Income Tax Appellate Tribunal2016#4878 most cited

What is M/s Tata Sons Limited v. Hon'ble Bombay ITAT authority for?

An Assistant Commissioner of Income Tax (ACIT) can perform the functions and exercise the powers of an Assessing Officer only if specifically directed under section 120(4)(b) of the Income Tax Act.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Tata Sons Limited v. ACIT · 76 taxmann.com 126 · section 120(4)(b) · ACIT powers · Assessing Officer · specific direction · jurisdiction

Sections most often in play

Section 127Section 143(3)Section 120(3)Section 120(4)(b)Section 124(3)Section 139(1)Section 139(5)Section 142(1)

Issues it is cited on

section 120(4)(b)section 2(7)section 120(1)section 2(7a)section 163section 115jasection 120section 156section 16section 127interest under section 234bbook profits

Judgments citing M/s Tata Sons Limited v. Hon'ble Bombay ITAT

Sabras Investment & Trading Co. Ltd ( Now Merged With Tata Chemicals Ltd), Mumbai vs. JCIT Sp RG, 1, Mumbai

The appeals of the assessee are allowed

ITA 871/MUM/2013[1998-99]Status: DisposedITAT Mumbai05 Sept 2019AY 1998-99

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

Sabras Investment & Trading Co. Ltd ( Now Merged With Tata Chemicals Ltd), Mumbai vs. JCIT Sp RG, 1, Mumbai

The appeals of the assessee are allowed

ITA 870/MUM/2013[1997-98]Status: DisposedITAT Mumbai05 Sept 2019AY 1997-98

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

Sabras Investment & Trading P.Ltd ( Now Merged With Tata Chemicals Ltd), Mumbai vs. JCIT Sp RG, 1, Mumbai

The appeals of the assessee are allowed

ITA 869/MUM/2013[1996-97]Status: DisposedITAT Mumbai05 Sept 2019AY 1996-97

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

Sabras Investment & Trading Co. Ltd ( Now Merged With Tata Chemical Ltd), Mumbai vs. Asst CIT 2(2), Mumbai

The appeals of the assessee are allowed

ITA 918/MUM/2012[1999-00]Status: DisposedITAT Mumbai05 Sept 2019AY 1999-00

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…