Microland Ltd. v. ACIT

67 ITD 446Income Tax Appellate Tribunal#18255 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing Microland Ltd. v. ACIT

SMT. RAJYALAKSHMI,BANGALORE vs. DCIT, BANGALORE

In the result, all the appeals and CO of the assessee are allowed

ITA 1020/BANG/2011[2008-09]Status: DisposedITAT Bangalore29 Nov 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…and against the revenue, however, with the liberty to the revenue to proceed against the appellant in accordance with law. " (Emphasis Added) 2.8 He placed reliance placed on the decision of the Jurisdictional Tribunal in the case of Microland Ltd. vs. ACIT, 67 ITD 446 wherein it has been held as follows: “Whatever may be the case relating to disclosure of the information about search to the assessee even at the assessment stage, at this stage of appeal before us, at least, the Departmental authorities should have placed all the relevant records. The Tribunal would have surely taken care to see that such confid…

SMT. RAJYALAKSHMI,BANGALORE vs. DCIT, BANGALORE

In the result, all the appeals and CO of the assessee are allowed

ITA 1019/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Nov 2023AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…and against the revenue, however, with the liberty to the revenue to proceed against the appellant in accordance with law. " (Emphasis Added) 2.8 He placed reliance placed on the decision of the Jurisdictional Tribunal in the case of Microland Ltd. vs. ACIT, 67 ITD 446 wherein it has been held as follows: “Whatever may be the case relating to disclosure of the information about search to the assessee even at the assessment stage, at this stage of appeal before us, at least, the Departmental authorities should have placed all the relevant records. The Tribunal would have surely taken care to see that such confid…

SRI. KARTHIK KRISHNA,BANGALORE vs. DCIT, BANGALORE

In the result, all the appeals and CO of the assessee are allowed

ITA 1018/BANG/2011[2008-09]Status: DisposedITAT Bangalore29 Nov 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…and against the revenue, however, with the liberty to the revenue to proceed against the appellant in accordance with law. " (Emphasis Added) 2.8 He placed reliance placed on the decision of the Jurisdictional Tribunal in the case of Microland Ltd. vs. ACIT, 67 ITD 446 wherein it has been held as follows: “Whatever may be the case relating to disclosure of the information about search to the assessee even at the assessment stage, at this stage of appeal before us, at least, the Departmental authorities should have placed all the relevant records. The Tribunal would have surely taken care to see that such confid…

SRI. KARTHIK KRISHNA,BANGALORE vs. DCIT, BANGALORE

In the result, all the appeals and CO of the assessee are allowed

ITA 1017/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Nov 2023AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…and against the revenue, however, with the liberty to the revenue to proceed against the appellant in accordance with law. " (Emphasis Added) 2.8 He placed reliance placed on the decision of the Jurisdictional Tribunal in the case of Microland Ltd. vs. ACIT, 67 ITD 446 wherein it has been held as follows: “Whatever may be the case relating to disclosure of the information about search to the assessee even at the assessment stage, at this stage of appeal before us, at least, the Departmental authorities should have placed all the relevant records. The Tribunal would have surely taken care to see that such confid…

PARMANAND K HINDUJA,THANE vs. ACIT CIR 2, KALYAN

In the result, the appeal filed by the assessee in ITA N0

ITA 1049/MUM/2014[2007-08]Status: DisposedITAT Mumbai27 Apr 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1049/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) Shri Parmanand K. Hinduja, Asst. Comm. Of Income बनाम/ 402, Banswani Tower, Tax – Circle – 2, V. Near Corporation Bank, Mohan Plaza, Ist Floor, Municipal Road, Khadakpada, Ulhasnagar, Kalyan (West). Dist. Thane – 401003. "थायी लेखा सं./Pan : Aacph9702N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Kailash Gaikwad
Section 131Section 143(1)Section 143(3)Section 147Section 148

…lal Dhamanwala HUF v. ITO, 34 ITD 209 (Ahm.) x) Atmaram J. Manghirmalani HUF v. ITO, 67 ITD 289 (Mum) xi) J.S. Hastimal v. CIT, 49 ITR 273 (Madras) xii) Rohini Builders v. DCIT 256 ITR 360 xiii) Dimco Silk Mills v. ITO, ITAT Ahd. Bench xiv) Micro land v. ACIT 67 ITD 446 (Bangalore) xv) CIT v. Daulatram Rawatmull, 87 ITR 349 (SC) xvi) Kalwa Devadettam v. Union of India, 49 ITR 165 (SC) xvii) ACIT v. Anima Investment Ltd. 73 ITD 125 (Delhi) xviii) CIT v. Bedi & Company Pvt. Ltd. 230 ITR 580 (SC) xix) Kirloskar Investment and Finance Ltd. v. ACIT, 67 ITD 504 xx) ACIT v. Govindram Agarwal, 76 ITD 120 (Calcutta) xxi)…

Microland Ltd. v. ACIT (67 ITD 446) — Cited in 5 Judgments | BharatTax