Modi Corporation Ltd. v. JCIT

105 TTJ 303Income Tax Appellate Tribunal2006#13203 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Judgments citing Modi Corporation Ltd. v. JCIT

Pr. Commissioner of Income Tax-1 vs. M/S Archit Securities Pvt. Ltd. (Successor of M/S Anirudh Overseas Pvt. Ltd.)

ITA/488/2022HC Delhi18 Aug 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 147Section 148

…in view the judgment of Hon'ble High Court of Delhi in the case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500, Impsat (Pvt.) Ltd. vs. ITO -(2004) 91 ITO 354 (Del), Hewlett Packard India (P.) Ltd. in IT A No. 40 I6IoeII2005, Modi Corp. Ltd. Vs JOLT 105 TTJ 303 and ACIT Vs M?s DLF Cyber City Developers Ltd. and the order of the Tribunal in the case of Maruti Suzuki Pvt. Ltd. 72 taxman 164, we hereby hold that the decision of the Id. CIT(A) in annulling the assessee completed on a non-existing entity is legally valid. With regard to the compliance by the assessee in the name land said to be repres…

Pr. Commissioner of Income Tax-1 vs. M/S Archit Securities Pvt. Ltd. (Successor of M/S Anirudh Overseas Pvt. Ltd.)

ITA/452/2022HC Delhi18 Aug 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 147Section 148

ITO, New Delhi vs. M/S Anirudh Overseas Pvt. Ltd., New Delhi

ITA 3201/DEL/2017[2006-07]Status: DisposedITAT Delhi14 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Tripathi, Senior DR

Section 147Section 148Section 68

…eping in view the judgment of Hon'ble High Court of Delhi in the case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500, Impsat (Pvt.) Ltd. vs. ITO (2004) 91 ITO 354 (Del.), Hewlett Packard India (P.) Ltd. in ITA No. 40 161oe112005, Modi Corp. Ltd. Vs JCIT 105 TTJ 303 and ACIT Vs M?s DLF Cyber City Developers Ltd. and the order of the Tribunal in the case of Maruti Suzuki Pvt. Ltd. 72 taxman 164, we hereby hold that the decision of the Id. CIT(A) in annulling the assessee completed on a non-existing entity is legally valid. With regard to the compliance by the assessee in the name land said to be representing…

M/S. Anirudh Overseas Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5990/DEL/2014[2005-06]Status: DisposedITAT Delhi14 Dec 2020AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5990/Del/2014 : Asstt. Year : 2005-06 Anirudh Overseas Pvt. Ltd., Vs Ito, 26A, Sadhana Enclave, Ward-1(4), New Delhi-110017 New Delhi (Appellant) (Respondent) Pan No. Aaaca8200B Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. Sohail Malik, Sr.Dr Date Of Hearing: 03.11.2020 Date Of Pronouncement: 14.12.2020

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Sohail Malik, Sr.DR

Section 132Section 143(1)Section 147Section 148Section 254Section 68

…eeping in view the judgment of Hon’ble High Court of Delhi in the case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500, Impsat (Pvt.) Ltd. vs. ITO (2004) 91 ITD 354 (Del.), Hewlett Packard India (P.) Ltd. in ITA No. 4016/Del/2005, Modi Corp. Ltd. Vs JCIT 105 TTJ 303 and ACIT Vs M/s DLF Cyber City Developers Ltd. and the order of the Tribunal in the case of Maruti Suzuki Pvt. Ltd. 72 taxmann 164, we hereby hold that the decision of the ld. CIT(A) in annulling the assessment completed on a non-existing entity is legally valid. With regard to the compliance by the assessee in the name /and said to be representi…

Addl. CIT, New Delhi vs. M/S Oriflame India Pvt. Ltd., (in Respect of Erstwhile Silver Oak Labotaries P.Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2118/DEL/2017[2010-11]Status: DisposedITAT Delhi12 Jul 2019AY 2010-11

For Appellant: NoneFor Respondent: Ms. Rinku Singh, Sr. DR

…keeping in view the judgment of Hon’be High Court of Delhi in the case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500, Impsat (Pvt.) Ltd. vs. ITO (2004) 91 ITD 354 (Del.), Hewlett Packard India (P.) Ltd. in ITA No. 4016/Del/2005, Modi Corp. Ltd. Vs JCIT 105 TTJ 303 and ACIT Vs M/s DLF Cyber City Developers Ltd. and the order of the Tribunal in the case of Maruti Suzuki Pvt. Ltd. 72 taxmann 164, we hereby hold that the decision of the ld. CIT(A) in annulling 3 & CO No.137/Del/2017 Oriflame India Pvt. Ltd. the assessment completed on a non-existing entity is legally valid. 4. Since, the matter has been adju…

Ambey Construction Company, Bathinda vs. The Assistant Commissioner of Income Tax, Bathinda

In the result, the appeal of the assessee is allowed

ITA 121/ASR/2017[2011-12]Status: DisposedITAT Amritsar21 Feb 2019AY 2011-12

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner Of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (Appellant) (Respondent) Pan No. Aanfa7199K

For Appellant: Dr. Rakesh GuptaFor Respondent: Sh. M. P. Singh, CIT DR

Section 143(3)Section 145(3)Section 147Section 148Section 282Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Sh. N. S. Saini, Accountant Member And Sh. N. K. Choudhry, Judicial Member ITA No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (APPELLANT) (RESPONDENT) PAN No. AANFA7199K Assessee by : Dr. Rakesh Gupta Revenue by : Sh. M. P. Singh, CIT DR Date of Hearing :19.02.2019 Date of Pronouncement : 21.02.2019 ORDER Per N. S. Saini, AM: This is an appeal filed by the assessee against the order of CIT(A), Bathinda dated…

M/S Pawansut Management Ltd.(Merged With Tauman Infrastructure Ltd.), Kolkata vs. ITO, Ward 58(4), TDS, Kolkata

In the result the appeal by the assessee is allowed

ITA 1524/KOL/2016[2003-04]Status: DisposedITAT Kolkata14 Feb 2018AY 2003-04

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1524/Kol/2016 Financial Year : 2003-04

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT,Sr.DR

Section 194CSection 197Section 201Section 201(1)

…of Income Tax, Circle-5, Kolkata [2007] 15 SOT 331 07. The Hon'ble ITAT, Mumbai in the case of Makers Development Services Ltd vs DCIT (1991) 41 TTJ 301 (ITAT[Bom]) 08. The Hon’ble ITAT, Delhi in the case of Modi Corporation Ltd vs JCIT Reported in [2006] 105 TTJ 303 (ITAT Delhi) 09. The Hon’ble Karnatak High Court in the case of CIT vs Intel Technology India Pvt. Ltd. Reported in [2016] 380 ITR 272 (Kar) 12. The proposition that emerges from the aforesaid decision is that He pointed out that under the Income Tax Act, 1961 an assessment can be made only against a person as defined u/s 2(31) of the Act. A c…