How many judgments cite Mavis Satcom Ltd. v. Deputy CIT?

68 judgments on BharatTax cite Mavis Satcom Ltd. v. Deputy CIT (337 ITR 389), spanning 2015 to 2026.

Which sections of the Income Tax Act does Mavis Satcom Ltd. v. Deputy CIT come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(2), Section 147, Section 148, Section 124(3), Section 143(3).

Mavis Satcom Ltd. v. Deputy CIT

337 ITR 389High Court2011#1665 most cited

What is Mavis Satcom Ltd. v. Deputy CIT authority for?

The present case is cited as authority for the proposition that notices issued under Section 148 of the Income-tax Act, 1961, are valid even if they do not refer to the reasons recorded for initiating reassessment proceedings, provided the reasons are communicated to the assessee. Furthermore, the issue of jurisdiction under Section 124(3) and the validity of notice under Section 143(2) are also key areas addressed.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,359 Indian tax judgments — from 2015 to 2026.

Also referred to as

Mavis Satcom Ltd. v. Deputy CIT · section 148 · section 143(2) · section 124(3) · service of notice · reassessment proceedings · notice under section 148 · reason to believe

Sections most often in play

Section 142(1)Section 143(2)Section 147 Section 148 Section 124(3)Section 143(3)Section 292BB Section 68

Issues it is cited on

section 292bb section 292b section 292 section 29 service of notice reason to believe notice under section 148 reassessment proceedings section 143(2)section 142(1)section 148 section 147

Judgments citing Mavis Satcom Ltd. v. Deputy CIT

Disha N . Lalwani, Mumbai vs. ITO WD 23(2)(2), Mumbai

The appeal of the assessee is dismissed

ITA 6398/MUM/2012[2003-04]Status: DisposedITAT Mumbai22 Mar 2017AY 2003-04

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 Disha N. Lalwani, Income Tax Officer- J-301, Vardhaman Nagar 23(2)(2), बनाम/ Jn. Of R.P. Rd. & M.G. Rd. C-10-Pratyakshkar Vs. Mulund (W), Bhavan, 02Nd Floor, Mumbai-400080 Bandra Kurla Complex, Bandra, Mumbai-400007 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. Aaapl6056H

Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2003-04 Disha N. Lalwani, Income Tax Officer- J-301, Vardhaman Nagar 23(2)(2), बनाम/ JN. Of R.P. Rd. & M.G. Rd. C-10-Pratyakshkar Vs. Mulund (W), Bhavan, 02nd Floor, Mumbai-400080 Bandra Kurla Complex, Bandra, Mumbai-400007 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. AAAPL6056H "नधा"रती क" ओर से / Assessee by Shri M. Subramanian S…

M. Pallonji & Co. P.Ltd, Mumbai vs. Jt, CIT RG 2(2), Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 1594/MUM/2013[2004-05]Status: DisposedITAT Mumbai23 Jan 2017AY 2004-05

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2004-05 M. Pallonji & Co. Pvt. Ltd. Jcit, C/O- Taj Printing Works, Range-2(2), बनाम/ 46/A, Cawasji Patel Street, Aayakar Bhavan, Vs. Fort, M.K. Road, Mumbai-400001 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm3525B

Section 139Section 142Section 143Section 147Section 148Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2004-05 M. Pallonji & Co. Pvt. Ltd. JCIT, C/o- Taj Printing Works, Range-2(2), बनाम/ 46/A, Cawasji Patel Street, Aayakar Bhavan, Vs. Fort, M.K. Road, Mumbai-400001 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACM3525B "नधा"रती क" ओर से / Assessee by Shri K. K. Ved Shri Suman Kumar-DR राज"व क" ओर से / Revenue by 28/12/201…

P.Shanmugam, Coimbatore vs. ITO, Coimbatore

In the result, the appeal of the assessee stands allowed

ITA 202/CHNY/2016[2011-2012]Status: DisposedITAT Chennai11 Jan 2017AY 2011-2012

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.202/Mds/2016 "नधा"रण वष" /Assessment Year : 2011-2012. Shri. P. Shanmugam, Vs. Income Tax Officer, No.11/1, Arumugam Layout, Non Corporate Ward I (5) Anna Nagar, Peelamedu, [Previously Ward Ii (4)] Coimbatore 641 004. Coimbatore

For Appellant: Shri. T. Banusekar, C.A

Section 131Section 133ASection 143(2)Section 147Section 148Section 271(1)Section 292B

…y the ld. Commissioner of Income Tax (Appeals) was incorrect. Ld. Authorised Representative also submitted that ld. Commissioner of Income Tax (Appeals) had relied on a judgment of Delhi High Court in the case of CIT vs. Madhya Bharat Energy Corporation Ltd 337 ITR 389 for holding the assessment to have been validly done. As per ld. Authorised Representative the said judgment was recalled by Delhi High Court in a review petition filed by the concerned assessee. Reliance was placed on the judgment of Hon’ble Madras High Court in the case of Sapthagiri Finance & Investments vs. ITO (2013) 90 DTR 289 that of H…

Zee Entertainment Enterprises Ltd ( Formelry Zee Telefilms Ltd), Mumbai vs. Asst CIT RG 11(1), Mumbai

ITA 7005/MUM/2012[2006-07]Status: DisposedITAT Mumbai19 Oct 2016AY 2006-07

For Appellant: S/Shri Anuj Kishnadwala & Jay Bhansali –ARsFor Respondent: Ms. Vidisha Kalra-DR

Section 143(1)Section 143(3)Section 147Section 148Section 254(1)Section 36(1)

…the issue with regard to notice, that no new ground could be taken before the Tribunal for the first time.She referred to the cases of NTPC (supra), Aravali Engineers Private Ltd. (237 CTR 312), Vision Inc. (208 taxman 153), Madhya Bharat Energy Corporation (337 ITR 389) Jayprakash Singh (219 ITR 737).She stated that the AO had informed that on perusal of the records it was found that certain documents were not available on the file,namely-letter of objection to the reopening filed by the assessee, disposal of objection by the AO, notice u/s. 143 (2) and original the assessment order u/s.143 (3)r.w.s.147,order s…

M/S Rajit Syntex Pvt. Ltd., Noida vs. ITO, New Delhi

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

ITA 3403/DEL/2013[2004-05]Status: DisposedITAT Delhi29 Apr 2016AY 2004-05

Bench: Shri Sudhanshu Srivastava & Shri L.P. Sahuay: 2004-05 Rajit Syntex Pvt. Ltd., Vs Income Tax Officer, 430, Sector 28, Ward 15(2), New Delhi. Noida, Up-201 301 (Pan: Aaccr0963N) (Appellant) (Respondent) Appellant By: Shri Ved Jain, Ca Respondent By: Shri Ashis Chandra Mohanty, Sr.Dr

For Appellant: Shri Ved Jain, CAFor Respondent: Shri Ashis Chandra Mohanty, Sr.DR

Section 143(2)Section 147Section 148

…r is bad in law and void ab initio. The assessee raised this issue before the Ld. CIT (A) also. However, the Ld. CIT (A), while adjudicating the issue, relying upon the judgement of the Hon'ble Delhi High Court in the case of Madhya Bharat Corporation Ltd. 337 ITR 389 (Del), held that the non-issuance of notice u/s 143(2) of the Act did not make the assessment invalid. On merits also, the Ld. CIT (A) dismissed the grounds of appeal of the assessee. Now, the assessee is in appeal before us and has raised as many as 12 grounds of appeal but ground no. 5 being germane to the entire issue at hand is being taken…

Prakash Fatandas Jassuja, Thane vs. ITO WD 3(2), Thane

The appeals of the assessee are partly allowed

ITA 4933/MUM/2015[2005-06]Status: DisposedITAT Mumbai20 Jan 2016AY 2005-06

Bench: Shri Joginder Singh

Section 133ASection 147

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.4933 to 4938/Mum/2015 Assessment Years: 2005-06 to 2010-11 Shir Prakash Fatandas Income Tax Officer, Jassuja, Ward-3(2), बनाम/ M/s Fatandas Mangumal, Room No.3, B Wing, Vs. Mahatma Phule Market, Ashar IT Park, Road Nr. Old Municipal Office, No.16Z, Wagle Estate, Bhaji Market, Thane, Maharashtra Thane(W)-400601 "नधा"रती / Assessee राज"व / Revenue P.A. No.AEVPJ3440E Shri Devendra Jain "नधा"रती क" ओर से / Assessee b…

Pr. Commissioner of Income Tax-08 vs. Shri Jai Shiv Shankar Traders Pvt. Ltd

The appeal is dismissed

ITA/519/2015HC Delhi14 Oct 2015

Section 142Section 143Section 143(1)Section 143(2)Section 148Section 201Section 68

…ITA 519/2015 Page 1 of 9 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 14. + ITA 519/2015 PR. COMMISSIONER OF INCOME TAX-08 ..... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Junior Standing counsel with Ms.Radhika Gupta and Mr. Abhishek Sharma, Advocates. versus SHRI JAI SHIV SHANKAR TRADERS PVT. LTD. ..... Respondent Through: Dr. Rakesh Gupta, Ms Poonam Ahuja, Mr.Somil Agarwal and Mr. Roh…

Pr. Commissioner of Income Tax-08 vs. Shri Jai Shiv Shankar Traders Pvt. Ltd

The appeal is dismissed

ITA-519/2015HC Delhi14 Oct 2015

Section 142Section 143Section 143(1)Section 143(2)Section 148Section 201Section 68