Microfin Security (P.) Ltd. v. Addl. CIT

3 SOT 302Income Tax Appellate Tribunal2005#10516 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing Microfin Security (P.) Ltd. v. Addl. CIT

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 58/RPR/2024 (िनधा"रण वष" Assessment Year: 2011-12) Dolphin Promoters and Builders, v Addl. CIT, Range-1, A-1, Near Sai Mandir, Devendra Nagar s C R Building, Civil Lines, Road, Sai Nagar, Raipur, C.G.-492001 Raipur, C.G.- 492001 PAN: AAEFD2588E (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal & Vimal Kumar Agrawal, CA’s राज" क…

M/S. REGIONAL OILSEEDS GROWERS CO-OPERATIVE SOCIETIES UNION LIMITED,CHITRADURGA vs. JOINT COMMISSIONER OF INCOME TAX, DAVANGERE

ITA 1355/BANG/2016[2013-14]Status: DisposedITAT Bangalore30 Jan 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 120(4)(b)Section 143(2)Section 80PSection 80P(2)(a)

…the Act or a notification under section 120 of the Act, he is not competent to act as an Assessing Officer and pass an assessment order. 3.35. Similar view has been taken by Lucknow Bench of ITAT in the case of Microfin Security (P.) Ltd. v. Addl. CIT [2005] 3 SOT 302 wherein it was held that in absence of any allocation being made in favour of Additional Commissioner to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. Page 10 of 23 ITA Nos. 1354 & 1355/Bang/2016 3.40. Thus, in view of the legal discussion made above and facts of the case, it is clear that imp…

ADDL CIT 2(3), MUMBAI vs. TATA SONS LTD, MUMBAI

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

ITA 5572/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Jul 2019AY 2005-06

Bench: Shri Pawan Singh, Jm & Shri G. Manjunatha, Am Tata Sons Limited Vs. Addl.Cit-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) & Addl.Cit-2(3) Vs. Tata Sons Limited Room No.552, 5Th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) Assessee By Aarti Vissanji Revenue By R.Manjunatha Swamy

Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…the Act or a notification under section 120 of the Act, he is not competent to act as an Assessing Officer and pass an assessment order. 3.35. Similar view has been taken by Lucknow Bench of IT AT in the case of Microfin Security (P.) Ltd. v. Addl. CIT [2005] 3 SOT 302 wherein it was held that in absence of any allocation being made in favour of Additional Commissioner to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the IT AT in the case of Harvinder Singh Jaggi v. Asstt. C…

TATA SONS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

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

ITA 5090/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Jul 2019AY 2005-06

Bench: Shri Pawan Singh, Jm & Shri G. Manjunatha, Am Tata Sons Limited Vs. Addl.Cit-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) & Addl.Cit-2(3) Vs. Tata Sons Limited Room No.552, 5Th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) Assessee By Aarti Vissanji Revenue By R.Manjunatha Swamy

Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…the Act or a notification under section 120 of the Act, he is not competent to act as an Assessing Officer and pass an assessment order. 3.35. Similar view has been taken by Lucknow Bench of IT AT in the case of Microfin Security (P.) Ltd. v. Addl. CIT [2005] 3 SOT 302 wherein it was held that in absence of any allocation being made in favour of Additional Commissioner to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the IT AT in the case of Harvinder Singh Jaggi v. Asstt. C…

SHRI ASHISH B SANGHVI,MUMBAI vs. ITO 33(1)-1, MUMBAI

In the result, the appeal of assessee is allowed

ITA 329/MUM/2019[2015-16]Status: DisposedITAT Mumbai21 May 2019AY 2015-16

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 329/Mum/2019 (Inaqa-Arna Baya- / Assessment Year 2015-16) Shri Ashish B. Sanghvi The Income Tax Officer, B-39, C-1, Mahavir Nagar, Ward 33(1)-1, Shankar Lane, Kandivali The Pratykshkar Bhavan, Vs. (West) 705, C-12, Bkc, Bandra Mumbai-400 067 (E), Mumbai-400 051 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Avkps0725R अपीलाथी की ओर से / Appellant By : Shri Ashwin Chhag, Ar प्रत्यथी की ओर से / Respondent By : Shri Satischandra Rajore, Dr सुनवाई की तारीख / Date Of Hearing: 13-05-2019 घोषणा की तारीख / Date Of Pronouncement : 21-05-2019 Aadosa / O R D E R

For Appellant: Shri Ashwin Chhag, ARFor Respondent: Shri Satischandra Rajore, DR
Section 124(3)(a)Section 142(1)Section 143(2)Section 143(3)Section 147Section 292B

…he Act or a notification under section 120 of the Act, he is not competent to act as an Assessing Officer and pass an assessment order. 3.35. Similar view has been taken by Lucknow Bench of IT AT in the case of Microfin Security (P.) Ltd. v. Addl. CIT [2005] 3 SOT 302 wherein it was held that in absence of any allocation being made in favour of Additional Commissioner to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the IT AT in the case of Harvinder Singh Jaggi v. Asstt.…

M/S. TATA SONS LTD,MUMBAI vs. THE ACIT CIR2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3745/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

THE ACIT 2(3), MUMBAI vs. M/S. TATA SONS LTD, MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3658/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

M/S. TATA SONS LTD.,MUMBAI vs. CIT CIR. 2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 193/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

DCIT 2(3), MUMBAI vs. M/S. TATA SONS LTD., MUMBAI

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

ITA 4542/MUM/2005[2001-2002]Status: DisposedITAT Mumbai31 Oct 2016AY 2001-2002

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2001-02 Tata Sons Ltd. Acit Cir. 2(3) Bombay House, 24, Homi Aayakar Bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. Aaact4060A Assessment Year: 2001-02

Section 143(3)Section 14A

…position, he relied upon following judgments: 1. Mega Corporation v. Addl. CIT (62 taxmann.com 351(Del. ITAT) 2. Bindal Apparels Ltd. ACIT 104 TTJ 950(Del) 3. City Garden vs. ITO (21 taxmann.com 373 (Jodhpur ITAT) 4. Microfin Securities (P) Ltd. vs. Addl. CIT 3 SOT 302 (Luk.) 5. Prachi Leathers Ltd. 26L/Luk/2010 in ITA No.744/Luk/2004 order dat. 29.03.2010 6. Harvinder Singh Jaggi vs. ACIT 67 Taxmann.com 109(Del. ITAT) 7. Dr. Nalini Mahajan vs. DIT (Inv.) 257 ITR 123(Del. HC) 8. Ghanshyam K. Khabrani vs. ACIT 346 ITR 443(Bom. HC) 9. CIT vs. SPL’s Siddhartha Ltd. 345 ITR 223 (Del. HC) 3.18. Per contra, Ld. CIT-DR,…

M/S. TATA SONS LTD.,MUMBAI vs. ACIT CIR 2(3), MUMBAI

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

ITA 4497/MUM/2005[2001-2002]Status: DisposedITAT Mumbai31 Oct 2016AY 2001-2002

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2001-02 Tata Sons Ltd. Acit Cir. 2(3) Bombay House, 24, Homi Aayakar Bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. Aaact4060A Assessment Year: 2001-02

Section 143(3)Section 14A

…position, he relied upon following judgments: 1. Mega Corporation v. Addl. CIT (62 taxmann.com 351(Del. ITAT) 2. Bindal Apparels Ltd. ACIT 104 TTJ 950(Del) 3. City Garden vs. ITO (21 taxmann.com 373 (Jodhpur ITAT) 4. Microfin Securities (P) Ltd. vs. Addl. CIT 3 SOT 302 (Luk.) 5. Prachi Leathers Ltd. 26L/Luk/2010 in ITA No.744/Luk/2004 order dat. 29.03.2010 6. Harvinder Singh Jaggi vs. ACIT 67 Taxmann.com 109(Del. ITAT) 7. Dr. Nalini Mahajan vs. DIT (Inv.) 257 ITR 123(Del. HC) 8. Ghanshyam K. Khabrani vs. ACIT 346 ITR 443(Bom. HC) 9. CIT vs. SPL’s Siddhartha Ltd. 345 ITR 223 (Del. HC) 3.18. Per contra, Ld. CIT-DR,…

Microfin Security (P.) Ltd. v. Addl. CIT (3 SOT 302) — Cited in 10 Judgments | BharatTax