Manjusha Estate (P) Ltd. v. ITO

314 ITR 263High Court2009#17703 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing Manjusha Estate (P) Ltd. v. ITO

M/S. ASHADEEP DEVELOPERS,,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-1,, NAVSARI

ITA 1337/AHD/2016[1999-00]Status: DisposedITAT Surat04 Feb 2020AY 1999-00

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1337/Ahd/2016 िनधा"रण वष"/Assessment Year: 1999-2000 M/S. Ashadeep Developers, Income Tax Officer, Shyam Nagar-4, Near Ward-1, Navsari Seventh Day High School, Vijalpore, Navsari 396450 Pan: Aaaaa 9272 F अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 143Section 144Section 148

…IT v. Baldev Plaza [2013] 94 DTR (All) 313, (PB-113), ITO v. Nisarg Co-op Housing Society Ltd. [2011] 48 SOT 136 (Ahmedabad-Trib) PB-122) , CIT v. Umiya Co- op Housing Society Ltd. [2009] 314 ITR 272 (Gujarat) (PB-124), Manjusha Estate Pvt. Ltd. v. ITO [2009] 314 ITR 263 (Gujarat) and ITO v. Agencies Rajasthan (P) Ltd. [ 2008] 117 (JP) 542(PB-136) contended that the AO did not have authority to refer the matter to DVO under section 131 (1)(d) of the Act on 06.08.1999 when no proceedings were pending on the date neither any return was filed nor any notice under section 148 of the Act was issued by the AO to the as…

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3723/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…d scrutiny, initiation of reassessment proceedings merely on basis of change of opinion was not justified. Reliance in this regard is also placed on the following decisions: • Usha International Limited: 348 ITR 485 (Del)(FB) • Manjusha Estate (P) Ltd vs ITO: 314 ITR 263 (Guj) - SLP dismissed by SC • Satnam Overseas Ltd & Anr vs ACIT: 329 ITR 237 (Del) • Jal Hotels Co Ltd vs ADIT: 184 Taxman 1 (Del) • CIT vs Feather Foam Ent (P) Ltd: 296 ITR 342 (Del) • CIT vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321…

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3722/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Apr 2019AY 2002-03

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…d scrutiny, initiation of reassessment proceedings merely on basis of change of opinion was not justified. Reliance in this regard is also placed on the following decisions: • Usha International Limited: 348 ITR 485 (Del)(FB) • Manjusha Estate (P) Ltd vs ITO: 314 ITR 263 (Guj) - SLP dismissed by SC • Satnam Overseas Ltd & Anr vs ACIT: 329 ITR 237 (Del) • Jal Hotels Co Ltd vs ADIT: 184 Taxman 1 (Del) • CIT vs Feather Foam Ent (P) Ltd: 296 ITR 342 (Del) • CIT vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321…

ACIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 2310/DEL/2012[2003-04]Status: DisposedITAT Delhi30 Apr 2019AY 2003-04

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…d scrutiny, initiation of reassessment proceedings merely on basis of change of opinion was not justified. Reliance in this regard is also placed on the following decisions: • Usha International Limited: 348 ITR 485 (Del)(FB) • Manjusha Estate (P) Ltd vs ITO: 314 ITR 263 (Guj) - SLP dismissed by SC • Satnam Overseas Ltd & Anr vs ACIT: 329 ITR 237 (Del) • Jal Hotels Co Ltd vs ADIT: 184 Taxman 1 (Del) • CIT vs Feather Foam Ent (P) Ltd: 296 ITR 342 (Del) • CIT vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321…

A.C.I.T CIR - 1,ASANSOL, ASANSOL vs. M/S BURNPUR CEMENT LTD., ASANSOL

In the result, appeal of revenue is dismissed

ITA 2513/KOL/2013[2007-08]Status: DisposedITAT Kolkata18 May 2016AY 2007-08

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri T. K. Neogi, JCIT, Sr. DRFor Respondent: Smt. Shreya Agarwal, CA
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No.2513/Kol/2013 Assessment Year: 2007-08 Assistant Commissioner of Income-tax, Vs. M/s. Burnpur Cement Ltd. Circl1-1, Asansol (PAN:AACCA1999B) (Appellant) (Respondent) Date of hearing: 13.05.2016 Date of pronouncement: 18.05.2016 For the Appellant: Shri T. K. Neogi, JCIT, Sr. DR For the Respondent: Smt. Shreya Agarwal, CA ORDER Per Shri M. Balaganesh, AM: This appeal by revenue is arising out of order of CIT(A), Asansol vide Appeal No. 213/CIT(A)/Asl/cir-1/Asl/12-13 dated 02.09.2013. Ass…

Manjusha Estate (P) Ltd. v. ITO (314 ITR 263) — Cited in 5 Judgments | BharatTax