Mahinder Freight Carrier v. DCIT

129 ITD 278Income Tax Appellate Tribunal#18940 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 115JBSection 143(3)Section 147Section 154Section 234ASection 234BSection 234CSection 244A

Judgments citing Mahinder Freight Carrier v. DCIT

Security Printing and Minting Corporation of India Ltd, New Delhi vs. ACIT, Circle 22(2), New Delhi

The appeal of the assessee is dismissed

ITA 1824/DEL/2023[2006-07]Status: DisposedITAT Delhi28 Jun 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 115JSection 143(3)Section 147Section 154Section 234ASection 244A

…1.02.2010. The Ld. AR further argued that the AO could not reopen any case on the similar reasoning in respect of which the proceedings under section 154 of the Act was pending. Reliance was placed on the decisions of ITAT in cases of Mahinder Freight Carrier 129 ITD 278 (Mum); Ram Kishore Rathore in ITA No.308/Del/2019 order dated 03.02.2020 and Rajasthan State Development & Investment Corp. Ltd. in ITA No.92/JP/2015 order dated 20.02.2018. Accordingly, it was submitted that the reassessment order determining income at Rs.1,69,71,833/- passed under section 147/143(3) of the Act on Page 4 of 8 02.09.2011 was ab i…

Ram Kishore Rathore, New Delhi vs. ACIT, Circle- 53(1), New Delhi

In the result, the appeal of the assessee is allowed and Revenue appeal is dismissed

ITA 308/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Feb 2020AY 2011-12

Bench: Shri H. S. Sidhui.T.A. No. 308/Del/2019 Assessment Year: 2011-12 Sh. Ram Kishore Rathore, Vs. Acit, Circle-53(1), C/O M/S Rra Taxindia New Delhi D-28, South Extension, Part-I, New Delhi (Pan:Aaapr4260P) (Assessee) (Respondent)

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 234A

…the view that there were materials available on record which warranted exercise of jurisdiction u/s 154 and the other initiated u/s 147 that there was escapement of income from tax. The Mumbai Bench of the Tribunal in case of Mahinder Freight Carrier vs. DCIT 129 ITD 278 has held in para 10 as under:- “10. In this case, the Assessing Officer initiated the proceeding under section 154 of the Act and said proceeding, as per record, has not reached the finality, either by dropping the same or passing any order in the said proceeding. As per the reasons recorded by the Assessing Officer as the assessee did not respo…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, the appeal of the assessee is allowed and Revenue

ITA 92/JPR/2015[2008-09]Status: DisposedITAT Jaipur20 Feb 2018AY 2008-09
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varindera Mehta (CIT)
Section 143(3)Section 147Section 148Section 14ASection 154Section 80ASection 80I

…on record which warranted exercise of jurisdiction u/s 154 and the other initiated u/s 147 that there was escapement of income from tax. The Mumbai Bench of the Tribunal in Investment Corporation Ltd. Vs.ACIT, Jaipur case of Mahinder Freight Carrier vs. DCIT 129 ITD 278 has held in para 10 as under:- “10. In this case, the Assessing Officer initiated the proceeding under section 154 of the Act and said proceeding, as per record, has not reached the finality, either by dropping the same or passing any order in the said proceeding. As per the reasons recorded by the Assessing Officer as the assessee did not resp…

DCIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corportation Ltd., Jaipur

In the result, the appeal of the assessee is allowed and Revenue

ITA 206/JPR/2015[2008-09]Status: DisposedITAT Jaipur20 Feb 2018AY 2008-09
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varindera Mehta (CIT)
Section 143(3)Section 147Section 148Section 14ASection 154Section 80ASection 80I

…on record which warranted exercise of jurisdiction u/s 154 and the other initiated u/s 147 that there was escapement of income from tax. The Mumbai Bench of the Tribunal in Investment Corporation Ltd. Vs.ACIT, Jaipur case of Mahinder Freight Carrier vs. DCIT 129 ITD 278 has held in para 10 as under:- “10. In this case, the Assessing Officer initiated the proceeding under section 154 of the Act and said proceeding, as per record, has not reached the finality, either by dropping the same or passing any order in the said proceeding. As per the reasons recorded by the Assessing Officer as the assessee did not resp…