MGM Exports v. DCIT

72 Taxmann.com 321High Court2016#5353 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 366,339 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

DCIT, Chennai vs. Tvh Property Services India Pvt. Ltd., Chennai

In the result, the appeal the revenue and cross objections filed by the assessee are allowed for statistical purpose

ITA 2081/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Dec 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Respondent: 03.11.2016
Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण,‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.2081/Mds/2016 "नधा"रण वष" /Assessment Year: 2008-09 & Cross Objection No.146/Mds/2016 The Dy. Commissioner of Income - M/s. TVH Property Services Tax, India Pvt. Ltd., Company Circle-III (1), No.21, TVH Triveni, Vs. Nungambakkam, CV Raman Road, Alwarpet, Chennai – 34 Chennai – 600 018 [PAN: AACCT6397A] (अपीलाथ"/Appellant) (""यथ"/Res…

ITO, Rishikesh vs. M/S. M.L. Creations, Dehradun

In the result, the Appeal filed by the Revenue stands dismissed

ITA 4009/DEL/2016[2009-10]Status: DisposedITAT Delhi26 Dec 2016AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. R.K. Gupta, CA & Sh. P.SFor Respondent: Sh. F.R. MEENA, SR. DR
Section 143(1)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 4009/DEL/2016 A.Y. : 2009-10 INCOME TAX OFFICER, M/S M.L. CREATIONS, PLOT NO. A-15, 17 & 18, MINI WARD 1(4)(1), RISHIKESH VS. INDUSTRIAL ESTATE, O/O CISF BUILDING IDPL, RANIPOKHARI, CAMPUS, VEERABHADRA, THE. – RISHIKESH, DISTT. RISHIKESH, DISTT. DEHRADUN DEHRADUN (PAN: AAPFM5910L) AND C/O RAJ KUMAR & ASSOCIATES, CHARTERED ACCOUNTANT 4435/7, ANSARI ROAD, DARYAGANJ, NEW DELHI – 110 002 (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) Department b…