MGM Exports v. DCIT

72 Taxmann.com 321High Court2016#5447 most cited

What is MGM Exports v. DCIT authority for?

Reassessment proceedings are invalid if the Assessing Officer proceeds without disposing of the assessee's preliminary objections.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

MGM Exports v. DCIT · reassessment proceedings · preliminary objections · natural justice · section 147 · section 148 · speaking order · quashed order

Also reported as

323 ITR 3323 DTR 356

Sections most often in play

Section 144BSection 147Section 148Section 142(1)Section 143(3)Section 151Section 292BBSection 35(1)(ii)

Issues it is cited on

section 14total income

Judgments citing MGM Exports v. DCIT

SAPNA RASTOGI,NEW DELHI vs. ITO WARD 1(2)(5), MEERUT

In the result, the appeal of the assessee is allowed and the assessment order is quashed

ITA 617/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Aug 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2013-14

For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 144BSection 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2013-14 Sapna Rastogi, Vs Income Tax Officer, C/o Kapil Goel, Advocate, Ward – 1(2)(5), F-26/124, Sector-7, Meerut. Rohini, Delhi – 110 085. PAN: AETPR1493R (Appellant) (Respondent) Assessee by : Shri Sandeep Goel, Advocate Revenue by : Shri Anuj Garg, Sr. DR Date of Hearing : 04.07.2024 Date of Pronouncement : 28.08.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 11.01.2024 of the Na…

POOJA HARDWARE PVT. LTD.,MUMBAI vs. ACIT - 13 (1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3712/MUM/2018[2012-13]Status: DisposedITAT Mumbai26 Feb 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13

For Appellant: Mr. Vipul Joshi &For Respondent: Mr. H.M. Bhatt, Sr. DR
Section 147Section 35Section 35(1)(i)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2012-13 M/s Pooja Hardware Pvt. Ltd., The Assistant Commissioner of Flat No. A-102, Sai Darshan Bldg. Income Tax-13(1)(1), Vs. No. 10, Prem Nagar, Off. S.V. Road, Aayakar Bhavan, M.K. Marg, Borivali (W), Mumbai-400020. Mumbai-400092. PAN NO. AAECP 2624 G Appellant Respondent Assessee by : Mr. Vipul Joshi & Ms. Dinkle Hariya Revenue by : Mr. H.M. Bhatt, Sr. DR Date of Hearing : 15/02/2024 : Date of pronouncement 26/02/2024 ORDER PER OM PR…

KISHORE H AJMERA (HUF),MUMBAI vs. DCIT CC 2, MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7371/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

KISHORE H AJMERA (HUF),MUMBAI vs. DCIT CC 2, MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7370/MUM/2019[2011-12]Status: DisposedITAT Mumbai06 Oct 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

JASMIN K AJMERA (HUF),MUMBAI vs. DCIT CC 2 (2), MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7368/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

JASMIN K AJMERA (HUF),MUMBAI vs. DCIT CC 2 (2), MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7367/MUM/2019[2011-12]Status: DisposedITAT Mumbai06 Oct 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

JITEN K AJMERA (HUF),MUMBAI vs. DCIT CC 2 (2), MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7366/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

SRI.VENKATARAMANAPPA ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(3), BANGALORE

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 304/BANG/2018[2009-10]Status: DisposedITAT Bangalore17 Sept 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 148Section 151

…India) Ltd.(supra) directed to follow the procedure laid down by the Hon’ble Apex Court and pass a speaking order before passing the assessment order. 6.3 While adjudicating a similar issue, Hon’ble Gujrat High Court in the case of MGM Exports vs. DCIT [2010] 23 DTR 356 (Guj) observed as under:- “Applying the aforesaid settled legal position to the facts of the case it is apparent that the action of the respondent authority in framing the reassessment order, without first disposing of the preliminary objections raised by the petitioner, cannot be sustained. Accordingly, the reassessment order dated December 16, 2…

SRI.LAKSHMANA,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(3), BANGALORE

In the result, appeal by the assessee is allowed

ITA 382/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Jul 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Shri. Lakshmana, Vs. Ito, S/O. Late Chikkathimmaiah, Ward – 3(2)(3), Kanminike Village, Kengeri Hobli, Bengaluru. Bengaluru South Taluk Bengaluru – 560 039. Pan : Apppl 7076 K Appellant Respondent Appellant By : Shri. Ravishankar, Advocate Respondent By : Smt. R. Premi, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 20.07.2021 Date Of Pronouncement : 28.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 01.12.2017 Of Cit(A)-3, Bengaluru, Relating To Assessment Year 2009-10. The Assessee Raised Several Grounds Of Appeal. We Deem It Appropriate To Take Up For Consideration The Issue With Regard To The Validity Of The Order Of Reassessment Passed In This Case On The Ground That The Ao Has Not Disposed Off The Objections With Regard To Validity Of Reopening Of Assessment Under Section 148 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) & The Action Of The Ao In This Regard Is Allegedly Contrary To The Law Laid Down By The Hon’Ble Supreme Court In The Case Of Gkn Page 2 Of 7

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148Section 2(14)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2009-10 Shri. Lakshmana, Vs. ITO, S/o. Late Chikkathimmaiah, Ward – 3(2)(3), Kanminike Village, Kengeri Hobli, Bengaluru. Bengaluru South Taluk Bengaluru – 560 039. PAN : APPPL 7076 K APPELLANT RESPONDENT Appellant by : Shri. Ravishankar, Advocate Respondent by : Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru Date of hearing : 20.07.2021 Date of Pronouncement : 28.07.2021 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against t…

MANISH K AJMERA (HUF),MUMBAI vs. DCIT CC 2 (2), MUMBAI

In the result, these appeals by the assessee stand allowed

ITA 7369/MUM/2019[2012-13]Status: DisposedITAT Mumbai09 Jun 2021AY 2012-13
Section 147Section 68Section 69

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 7369/Mum/2019 (Assessment Year 2012-13) Vs. DCIT, Circle-2(2) Manish K. Ajmera (HUF) 4th Floor, Ajmera House Room No. 806 Pathakwadi, L.T. Marg 8th Floor Mumbai-400 002. Old CGO Building M.K. Road PAN : AADHM4708A Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 7396/Mum/2019 (Assessment Year 2011-12) I.T.A. No. 7397/Mum/2019 (Assessment Year 2012-13) Vs. DCIT, Circle-2(2) Ashish K. Ajmera (HUF) 4th Floor, Ajmera House Room No. 806 Pathakwadi, L.T. Marg 8th Floor Mumbai-400 002. Old CGO Buildi…

MADHYAM BUILDTECH P.LTD,NOIDA vs. DCIT, CIRCLE-16(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6400/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] ITA No.6400/Del./2017 Assessment Year: 2013-14 Madhyam Buildtech Pvt. Vs. DCIT, Ltd., Circle-16(1), C-20, Ground Floor, Sector- New Delhi 2, Noida PAN :AAGCM3594G (Appellant) (Respondent) Appellant by None Respondent by Ms. Rinku Singh, Sr.DR Date of hearing 01.03.2021 Date of pronouncement 11.03.2021 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against the order dated 18.08.2017 passed by the learned Commissioner of I…

MANISH K. AJMERA (HUF),MUMBAI vs. DCIT CC - 2 (2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 5001/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Dec 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blemanish K. Ajmera (Huf) V. Dcit – Cc – 2(2) 63/67, Carmello’S Building Room No. 806, 8Th Floor 4Th Floor, Pathakwadi Old Cgo Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 Pan: Aadhm4708A (Appellant) (Respondent) Shri Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Manish K. Ajmera (HUF) v. DCIT – CC – 2(2) 63/67, Carmello’s Building Room No. 806, 8th Floor 4th Floor, Pathakwadi Old CGO Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 PAN: AADHM4708A (Appellant) (Respondent) Shri Dinkle Hariya Assessee by : Department by Shri Sanjay J. Sethi Date of Hearing : 18.11.2020 Date of Pronouncement : 08.12.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appea…

JITEN K. AJMERA (HUF),MUMBAI vs. DCIT - CC - 2(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4999/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Dec 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blejiten K. Ajmera (Huf) V. Dcit – Cc – 2(2) 63/67, Carmello’S Building Room No. 806, 8Th Floor 4Th Floor, Pathakwadi Old Cgo Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 Pan: Aachj7449E (Appellant) (Respondent) Shri Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 63/67, Carmello’s Building Room No. 806, 8th Floor 4th Floor, Pathakwadi Old CGO Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 PAN: AACHJ7449E (Appellant) (Respondent) Shri Dinkle Hariya Assessee by : Department by Shri Sanjay J. Sethi Date of Hearing : 18.11.2020 Date of Pronouncement : 08.12.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeal…

M/S. CMC LTD,MUMBAI vs. THE ACIT RG 10(1), MUMBAI

In the result, this appeal filed by the assessee stands partly allowed

ITA 4528/MUM/2008[2002-2003]Status: DisposedITAT Mumbai06 Feb 2020AY 2002-2003

Bench: Shri Shamim Yahya (Am) & Shri Ramlal Negi (Jm)

Section 10ASection 147Section 234DSection 35Section 80H

…THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 4528/Mum/2008 (Assessment Year 2002-03) Tata Consultancy Services Ltd. ACIT Range-10(1) Vs. (upon merger of CMC ltd. with Mumbai. Tata Consultancy Services Ltd.) 9th Floor, Nirmal Building Nariman Point Mumbai-400 021. PAN : AAACC2030K (Appellant) (Respondent) Assessee by None Nitesh Joshi Department by Shri V. Sreekar Date of Hearing 05.12.2019 Date of Pronouncement 06.02.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned CIT(A) dat…

MAHARSHATRA STATE POWER GENERATION CO. LTD,MUMBAI vs. ADDL CIT RG 10(1), MUMBAI

The appeals are dismissed

ITA 2043/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Jul 2019AY 2007-08

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.2043/Mum/2011 (िनधा"रण वष" / Assessment Year:2007-08) Maharashtra State Power The Addl. Cit-Range-10(1) Generation Co. Ltd. Aaykar Bhavan बनाम/ Plot No. G-9, Prakashgad, Maharshi Karve Road 2Nd Floor, Anant Kanekar Marg Mumbai-400 020. Vs. Station Road, Bandra (East) Mumbai-400 051. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaecm-2935-R (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Shri Neeraj Seth - Ld.ARFor Respondent: Shri Ajay Kumar-Ld.CIT-DR
Section 148

…Maharashtra State Power Generation Co. Ltd. Assessment Year :2007-08 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.2043/Mum/2011 (िनधा"रण वष" / Assessment Year:2007-08) Maharashtra State Power The Addl. CIT-Range-10(1) Generation Co. Ltd. Aaykar Bhavan बनाम/ Plot No. G-9, Prakashgad, Maharshi Karve Road 2nd Floor, Anant Kanekar Marg Mumbai-400 020. Vs. Station Road, Bandra (East)…

DCIT 12(2)(1), MUMBAI vs. FIRSTSOURCE SOLUTIONS LTD, MUMBAI

In the result, Revenue’s appeals are dismissed

ITA 3985/MUM/2016[2008-09]Status: DisposedITAT Mumbai22 May 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri F.V. IraniFor Respondent: Shri Choudhary Arunkumar Singh
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.3985 & 3986/Mum./2016 (Assessment Year : 2008–09 & 2007–08 ) Dy. Commissioner of Income Tax ……………. Appellant Circle–12(2)(1), Mumbai v/s M/s. Firstsource Solutions Ltd. 5th Floor, B–Wing, Paradigm Mindspace Link Road ……………. Respondent Malad (West), Mumbai 400 064 PAN – AAACI8904N C.O. no.32 & 31/Mum./2017 (Arising out of ITA no.3985 & 3986/Mum./2016) (Assessment Year : 2008–09 & 2007–08) M/s. Firstsource Solutions Ltd. 5th Floor, B–Wing, Paradigm ……………. Cros…

DEPUTY COMMISSIONER OF INCOME TAX - 7 (2) (1) , BENGALURU vs. M/S EAGLETON PROPERTY HOLDINGS , BENGALURU

In the result, the appeal filed by the revenue is dismissed as infructuous and the C

ITA 1584/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Mar 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2007-08 M/S. Eagleton Property Holdings, The Dcit, #2581, 9Th Main Road, Bsk 2Nd Stage, Circle – 7 (2) (1), Vs. Bangalore. Bangalore – 560 070. Pan: Aabfe9867C Appellant Respondent & C.O. No. 111/Bang/2018 (In Ita No. 1584/Bang/2018) (By Assessee) Assessee By : Shri V. Sridhar, Ca Revenue By : Shri R.N. Siddappaji, Addl. Cit (Dr) Date Of Hearing : 06.03.2019 Date Of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodiathis Appeal Is Filed By The Revenue & The C.O. Is Filed By The Assessee & These Are Directed Against The Order Of Ld. Cit (A)-10, Bangalore Dated 23.02.2018 For Assessment Year 2007-08. 2. The Grounds Raised By The Revenue In Its Appeal Are As Under. “1. The Order Of The Learned Cit(A) Is Opposed To Law & Facts Of The Case. 2. "The Cit(A) Erred In Circumstances Of The Case & In Law In Opining That The Assessee Is A Developer & Not A Contractor Without Appreciating The Fact That The Assessee Has Entered Into Construction Agreements With Each Individual Owners & Hence The Assessee Is Only A Building Contractor & Not A Developer & Builder". 3. "Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Law In Allowing The Appeal On Proportionate Basis In Respect Of Units Having Built Up Area Of Less Than Or Equal To 1500 Sq Ft"? 4. "Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Law In Rejecting The District Valuation Officer'S Report & Directing The Ao To Take Details Of Measurements Of Individual

For Appellant: Shri V. Sridhar, CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 143(3)Section 801Section 801B(10)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2007-08 M/s. Eagleton Property Holdings, The DCIT, #2581, 9th Main Road, BSK 2nd Stage, Circle – 7 (2) (1), vs. Bangalore. Bangalore – 560 070. PAN: AABFE9867C APPELLANT RESPONDENT & C.O. No. 111/Bang/2018 (in ITA No. 1584/Bang/2018) (By Assessee) Assessee by : Shri V. Sridhar, CA Revenue by : Shri R.N. Siddappaji, Addl. CIT (DR) Date of hearing : 06.03.2019 Date of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This a…

CHANDRASINH RAMSINH PARMAR,,DADRA & NAGAR HAVELI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

In the result the appeal of the assessee is partly allowed

ITA 1222/AHD/2016[2004-05]Status: DisposedITAT Surat12 Feb 2019AY 2004-05
For Appellant: Shri Hiren Vepari, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 143(3)Section 147Section 148Section 2(47)Section 45(2)Section 45(3)Section 55(2)(b)

…ficer for fresh adjudication in the light of procedure laid down by the Hon’ble Apex Court in the case of GKN Drive-Shalts vs. ITO 259 ITR 90 and jurisdictional high court decision in the case of Garden Finance Ltd. vs. CIT 268 ITR 48 and M& M Export Vs. DCIT 23 DTR 356 (Gujarat). 7. Thereafter, the assessing officer had made assessment u/s. 143(3) r.w.s. 254 of the act on 9th March, 2015 reiterating the same facts and determined the total income from capital gain at same amount at Rs. 83,23,674/- in the set aside assessment proceedings. I.T.A No. 1222/Ahd/2016 A.Y. 2004-05 Page No 6 Chandrasinh Ramsinh Parmar…

ASST.C.I.T., BANGALORE vs. SHRI. M.R. SEETHARAMA (INDL), BANGALORE

In the result, the revenue’s appeal and C

ITA 1220/BANG/2015[2007-08]Status: DisposedITAT Bangalore27 Oct 2017AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru
Section 143(1)Section 147Section 148

…India) Ltd.(supra) directed to follow the procedure laid down by the Hon’ble Apex Court and pass a speaking order before passing the assessment order. 6.3 While adjudicating a similar issue, Hon’ble Gujrat High Court in the case of MGM Exports vs. DCIT [2010] 23 DTR 356 (Guj) observed as under:- “Applying the aforesaid settled legal position to the facts of the case it is apparent that the action of the respondent authority in framing the reassessment order, without first disposing of the preliminary objections raised by the petitioner, cannot be sustained. Accordingly, the reassessment order dated December 16, 2…

M/S. GALAXY NIRMAAN PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is allowed partly for statistical purpose

ITA 1247/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2010-11 Vs. Acit, Cc-12, New Delhi Galaxy Nirmaan Pvt. Ltd., 12, Ring Road, Lajpat Nagar –Iv, New Delhi Pan : Aaccg5553D (Appellant) (Respondent) Appellant By Sh. Sudesh Garg, Adv. Respondent By Sh. Amrit Lal, Sr.Dr Date Of Hearing 27.04.2017 Date Of Pronouncement 19.05.2017 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 17/01/2014 Of The Ld. Commissioner Of Income-Tax (Appeals)-Xxxi, New Delhi, For Assessment Year 2010-11, In Relation To Penalty Levied By The Assessing Officer For Non-Payment Of Self-Assessment Tax By The Assessee. In The Form No. 36 Filed Along With The Appeal, The Assessee Raised Ground Of Appeal As Under:

Section 139(1)Section 140ASection 140A(1)Section 140A(3)Section 142Section 142(1)Section 143(1)Section 143(2)Section 144Section 221

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 Vs. ACIT, CC-12, New Delhi Galaxy Nirmaan Pvt. Ltd., 12, Ring Road, Lajpat Nagar –IV, New Delhi PAN : AACCG5553D (Appellant) (Respondent) Appellant by Sh. Sudesh Garg, Adv. Respondent by Sh. Amrit Lal, Sr.DR Date of hearing 27.04.2017 Date of pronouncement 19.05.2017 ORDER Per O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 17/01/2014 of the Ld. Commissioner of Income-tax (Appeals)-XXXI, New Delhi, for assessment year 20…

Showing 1–20 of 22 · Page 1 of 2