Mahinder Freight Carriers v. DCIT

56 DTR 247Reported decision2011#21075 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 115BBESection 142(1)Section 69ASection 10(38)Section 133ASection 143(2)Section 143(3)Section 144

Judgments citing Mahinder Freight Carriers v. DCIT

Sarita Gupta, Alwar vs. PCIT(Central), Jaipur

The appeal of the assessee is partly allowed

ITA 662/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Aug 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263Section 44A

…that the proceedings u/s 147 cannot stand during the continuation of proceedings u/s 154. Hence, the initiation of re- assessment by means of notice u/s 148 and the proceedings flowing therefrom are hereby set aside. Mahinder Freight Carriers Vs. DCIT (2011) 56 DTR 247 (Mum.) (Trib.) AO reopened the assessment for the reason that the rental income has been wrongly treated as business income and the assessee has claimed wrong deduction in respect of the remuneration paid to the partners under sec. 40(b)(v). Earlier, AO initiated proceeding under sec. 154 for the same reason which has not been given finality eithe…

G.S. Dream Home LLP, Ajmer vs. DCIT, Central Circle, Ajmer

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

ITA 24/JPR/2024[2020-21]Status: DisposedITAT Jaipur10 Apr 2024AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), Dr. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Ajey Malik, CIT-DR
Section 115BSection 132Section 144Section 153ASection 153CSection 69A

…s that the proceedings u/s 147 cannot stand during the continuation of proceedings u/s 154. Hence, the initiation of re-assessment by means of notice u/s 148 and the proceedings flowing therefrom are hereby set aside. Mahinder Freight Carriers Vs. DCIT (2011) 56 DTR 247 (Mum.) (Trib.) AO reopened the assessment for the reason that the rental income has been wrongly treated as business income and the assessee has claimed wrong deduction in respect of the remuneration paid to the partners under sec. 40(b)(v). Earlier, AO initiated proceeding under sec. 154 for the same reason which has not been given finality eithe…

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

…axing the same income is only a change of opinion. In support of his contention he has relied upon the following decisions:- Investment Corporation Ltd. Vs.ACIT, Jaipur • Berger Paints India Ltd. vs. DCIT 322 ITR 369 (Cal.) • Mahinder Freight Carrier vs. DCIT 56 DTR 247 (Mum.) • Sterilite Indistries India Ltd. vs. ACIT 209 Taxmann 76 (Mad) The ld. AR has submitted that in the above cited decision it was held that while proceeding u/s 154 were pending the initiation of proceeding u/s 147 on the same issue is not permissible as there cannot be pararal proceedings on the same issue. 4. On the other hand, ld. DR…

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

…axing the same income is only a change of opinion. In support of his contention he has relied upon the following decisions:- Investment Corporation Ltd. Vs.ACIT, Jaipur • Berger Paints India Ltd. vs. DCIT 322 ITR 369 (Cal.) • Mahinder Freight Carrier vs. DCIT 56 DTR 247 (Mum.) • Sterilite Indistries India Ltd. vs. ACIT 209 Taxmann 76 (Mad) The ld. AR has submitted that in the above cited decision it was held that while proceeding u/s 154 were pending the initiation of proceeding u/s 147 on the same issue is not permissible as there cannot be pararal proceedings on the same issue. 4. On the other hand, ld. DR…