Marico Ltd. v. ACIT (425 ITR 177)

STARSHINE LAND DEVELOPERS PRIVATE LIMITED,ANDHERI EAST, MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI-5, AAYAKAR BHAVAN, MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 2148/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Feb 2026AY 2015-16

Bench: Shri Saktijit Dey & Shri Jagadishassessment Year: 2015-16

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 148Section 23(5)Section 263

…A No.4277/Mum/2012] The Ld. AR further relied upon the judgment of the Hon’ble Supreme Court in CIT vs. Kelvinator of India 3 Starshine Land Developers Private Limited Ltd.(320 ITR 561) and the decision of the Hon’ble Bombay High Court in Marico Ltd. vs. ACIT(425 ITR 177)to contend that once queries are raised, application of mind by the Assessing Officer should be presumed. 5. Per contra, the Ld. DR strongly supported the order of the Ld. PCIT and submitted that the reassessment order itself demonstrates complete non-application of mind. The Ld. DR placed reliance on the judgment of the Hon’ble Supreme Court in…

M/S. HYUNDAI MOTOR INDIA LTD.,KANCHIPURAM vs. PCIT-4, , CHENNAI

In the result, the appeal of the assessee is allowed

ITA 434/CHNY/2025[2012-13]Status: DisposedITAT Chennai11 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Sriram Seshadri, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T

Section 143(3)Section 254Section 263Section 43(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:434/Chny/2025 "नधा$रण वष$ / Assessment Year: 2012-13 M/s. Hyundai Motor India Ltd., The Principal Commissioner of Plot No.H-1, Sipcot Industrial Park, vs. Income Tax-4, Irungattukottai, Sriperumbudur Taluk, Chennai. Kancheepuram District – 602 117. [PAN:AAACH-2364-M] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant…

KAPOOR INDUSTRIES LIMITED,MEHRAULI vs. CPC, BENGALURU(CURRENTLY ASSESSED WITH DCIT, CC-01, NEW DELHI), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4498/DEL/2025[2024-25]Status: DisposedITAT Delhi31 Oct 2025AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalkapoor Industries Limited Vs Cpc, Bengluru 29A-2/1, Desu Road, Mehrauli Delhi-110030 Pan-Aaeck6613N Appellant Respondent Appellant By Shri Pavan Ved, Adv., Shri Mohit Gupta, Ca, Shri Mirza Baig, Ca & Shri Sarthak, Ca Respondent By Adjournment By Cit Dr Date Of Hearing 15.10.2025 Date Of Pronouncement 31.10.2025

Section 132Section 132BSection 143(1)Section 234Section 250

…ITA No. 4498/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Kapoor Industries Limited vs CPC, Bengluru 29A-2/1, Desu Road, Mehrauli Delhi-110030 PAN-AAECK6613N APPELLANT RESPONDENT Appellant by Shri Pavan Ved, Adv., Shri Mohit Gupta, CA, Shri Mirza Baig, CA and Shri Sarthak, CA Respondent by Adjournment by CIT DR Date of Hearing 15.10.2025 Date of Pronouncement 31.10.2025 ORDER PER MANISH AGARWAL, AM : This appeal is preferred by the captioned assessee against the order of Ld. Commissioner of Inco…

THUMBPRINT ADVERTISING PVT LTD,MUMBAI vs. INCOME TAX OFFICER WARD, 13(3)(1), MUMBAI

In the result, grounds of

ITA 5507/MUM/2024[2016-17]Status: DisposedITAT Mumbai26 Aug 2025AY 2016-17

Bench: Shri Pawan Singh& Smt.Renu Jauhri(Physical Hearing)

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT.RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) Thumbprint Advertising Pvt. Ltd. ITO, Ward - 13(3)(1), Mumbai 401-402, Acme Industrial Park, Krishna Vs AayakarBhavan, M.K. Road, Metal Compound, I.B. Patel Road, Mumbai – 400020. Mumbai – 400063. [PAN: AAACT1811H] Appellant / Assessee Respondent / Revenue Assessee by Shri Vipul Joshi, Advocate a/w Shri Prashant Ghumare, Advocate Revenue by Shri RiteshMisra, CIT-DR Date of Institution 22.10.2024 Date of hearing 26.08.2025 Date of pronouncement 26.08.2025 Orde…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3)(1), MUMBAI, MUMBAI vs. TMF HOLDINGS LIMITED, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 2983/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Jul 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhrideputy Commissioner Of Vs Tmf Holdings Limited 14, 4Th Floor, Sir H C Dinshaw Income Tax, Circle 1(3)(1), Mumbai Building, 16, Horniman Circle, Fort, Room No.535, 5Th Floor, Aaykar Mumbai-400 001 Bhavan, M.K. Road, Mumbai- Pan: Aacct4644A 400 020 Appellant Respondent

For Appellant: Shri Rajan Vora a/w Shri Nikhil TiwariFor Respondent: Shri Ritesh Mishra, CIT DR

Section 115JSection 143(3)Section 144BSection 147Section 148Section 250Section 37(1)

…sentations from the Companies against omission of the words "reason to believe" Parliament re-introduced the said expression and deleted the word "opinion" on the ground that it would vest arbitrary powers in the Assessing Officer…………” ii. Marico Ltd. [(2020) 425 ITR 177 (Bombay HC) dated 21 August 2019 “3. Briefly, the facts leading to this Petition arise as under:- (v) Thereafter, on 27 March 2019, the impugned notice was issued seeking to reopen the Assessment Year 2014-15 The impugned reopening notice has been issued within a period of four years from the end of Assessment Year 2014-15 ……………………….. 12. Thus we…

DCIT CC 4 2 MUMBAI, MUMBAI vs. RED CHILLIES ENTERTAINMENTS PVT. LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed and Cross Objection filed by the assessee is allowed

ITA 5831/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 143(3)Section 147Section 148Section 151Section 40

…vinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561. Moreover, similar issue on merits of reopening was also subject matter of adjudication by the Hon'ble Jurisdictional High Court in the case of Marico Ltd. v. Asstt. CIT [2019] 111 taxmann.com 253/[2020] 425 ITR 177 (Bom). The Special Leave Petition (SLP) preferred by the Revenue against this decision, was dismissed by the Hon'ble Supreme Court which is Asstt. CIT v. Marico Ltd. [2020] 117 taxmann.com 244/272 Taxman 179. 9. Further in the case of Priyanka Carbon & Chemical Industries (P) Ltd. vs. DCIT (2008) 15 DTR (Guj.) 31, Hon'ble High Court held that whe…

MACK STAR MARKETING PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), MUMBAI

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

ITA 4994/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Jan 2025AY 2013-14

Bench: SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER)\nITA No. 4994/MUM/2024\nAssessment Year: 2013-14\nMack Star Marketing Pvt. Ltd.,\nUnit 404, Kaledonia, 19 Sahar Road,\nAndheri (E),\nMumbai-400069.\nPAN NO. AADCM 7564 K\nAppellant\nNational Faceless Appeal Centre.\nVs.\nRespondent\nAssessee by\n: Mr. Yash Varmani\nRevenue by\n: Mr. R.R. Makwana, Sr. DR\nDate of Hearing\n: 17/12/2024\nDate of pronouncement\n: 21/01/2025\nORDER\nPER OM PRAKASH KANT (Accou

Section 144BSection 147

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “D” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER)\nITA No. 4994/MUM/2024\n Assessment Year: 2013-14\nMack Star Marketing Pvt. Ltd.,\nUnit 404, Kaledonia, 19 Sahar Road,\nAndheri (E),\nMumbai-400069.\nPAN NO. AADCM 7564 K\nAppellant\nNational Faceless Appeal Centre.\nVs.\nRespondent\nAssessee by\n: Mr. Yash Varmani\nRevenue by\n: Mr. R.R. Makwana, Sr. DR\nDate of Hearing\n: 17/12/2024\nDate of pronouncement\n: 21/01/2025\nORDER\nPER OM PRAKASH KANT, AM\nThis appeal by the assessee is direc…

AADHUNIK INFRASTRUCTURE DEVELOPMENT PRIVATE LIMITED,JALGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeal filed by the assessee is allowed

ITA 439/PUN/2023[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde

Section 143(3)Section 14ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2012-13 Aadhunik Infrastructure Development DCIT, Circle – 1, Jalgaon Pvt. Ltd. Vs. Old Dhulia Road, Nimkhedi Khurd, Jalgaon – 425001 PAN: AAACJ4463B (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ramnath P Murkunde Date of hearing : 04-09-2024 Date of pronouncement : 19-09-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 31.07.2021 of the CIT(A) / NFAC, Delhi rela…

DCIT-14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

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

ITA 3147/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd Vs. Assistant Commissioner of (formerly known as Idea Income Tax HQ(Judl) to Cellular Limited) CIT-14, Mumbai 10th Floor, Birla Centurian Room No.461/432, 4th Floor Century Mills Compound Aayakar Bhavan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) DCIT-14(2)(1) Vs. M/s. Vodafone Idea Ltd Mumbai (formerly known as Idea Cellular Room No.432, 4th Floor Limited) 5th Floor, Winds…

IDEA CELLULAR LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX HQ (JUDL) TO CIT-14, MUMBAI

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

ITA 2350/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd Vs. Assistant Commissioner of (formerly known as Idea Income Tax HQ(Judl) to Cellular Limited) CIT-14, Mumbai 10th Floor, Birla Centurian Room No.461/432, 4th Floor Century Mills Compound Aayakar Bhavan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) DCIT-14(2)(1) Vs. M/s. Vodafone Idea Ltd Mumbai (formerly known as Idea Cellular Room No.432, 4th Floor Limited) 5th Floor, Winds…