MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7

6 SCC 312Reported decision2012#738 most cited

What is MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7 authority for?

Where proceedings are initiated under Section 147, but the assessment is completed under Section 143(3), it is not a prerequisite that the assessee must have filed a return under Section 139.

138

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2025.

Also referred to as

Mohd. Hanif Quareshi · section 147 · section 143(3) · section 139 · reassessment · income tax assessment · notice under section 148

Sections most often in play

Section 153Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(15)Section 144C(3)Section 144C(5)

Issues it is cited on

section 92ca(3a)section 92ca(4)section 3asection 144c(15)section 144c(15)(b)transfer pricing ordereligible assesseesection 92bsection 92ca(1)section 153(1)section 153(4)section 153b

Judgments citing MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7

DCIT CC 3(2) Cen RG 3, Mumbai vs. World Sports (India) P . Ltd, Mumbai

In the result, CO of the assessee is allowed and departments appeal stands dismissed

ITA 5328/MUM/2017[2009-10]Status: DisposedITAT Mumbai09 May 2023AY 2009-10
For Appellant: Shri Madhur Agrawal & ShriFor Respondent: Shri Karan P. Unavekar (Sr. AR)
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 153Section 153ASection 153BSection 92C

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

Tata Aia Life Insuracne Company Ltd, Mumbai vs. Asst CIT 2(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2860/MUM/2015[2009-10]Status: DisposedITAT Mumbai27 Apr 2023AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhtata Aia Life Insurance Vs. The Assistant Company Limited Commissioner Of Income 14Th Floor, Tower A, Tax-2(3), 5Th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Dcit-2(3)(1) Vs. M/S Tata Aia Life R. No. 552, 5Th Floor, Insurance Co. Limited Aayakar Bhavan, ( Ea R L I E R K N O W N A S Ta T A A I G L I F E In S U R A N C E C O . L T D . ) Peninsula Business Park, M.K. Road, Senapati Bapat Marg, Mumbai – 400 020 Lower Parel, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Appellant By : Percy Pardiwala & Jasmin Amalsadvala Respondent By : Biswanath Das Date Of Hearing 10.04.2023 Date Of Pronouncement 27.04.2023

For Appellant: Percy Pardiwala &For Respondent: Biswanath Das
Section 10(34)Section 143(2)Section 28Section 44

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)” 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

DCIT 2(3)(1), Mumbai vs. Tata Aia Life Insurance Co. Ltd, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2713/MUM/2015[2009-10]Status: DisposedITAT Mumbai27 Apr 2023AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhtata Aia Life Insurance Vs. The Assistant Company Limited Commissioner Of Income 14Th Floor, Tower A, Tax-2(3), 5Th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Dcit-2(3)(1) Vs. M/S Tata Aia Life R. No. 552, 5Th Floor, Insurance Co. Limited Aayakar Bhavan, ( Ea R L I E R K N O W N A S Ta T A A I G L I F E In S U R A N C E C O . L T D . ) Peninsula Business Park, M.K. Road, Senapati Bapat Marg, Mumbai – 400 020 Lower Parel, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Appellant By : Percy Pardiwala & Jasmin Amalsadvala Respondent By : Biswanath Das Date Of Hearing 10.04.2023 Date Of Pronouncement 27.04.2023

For Appellant: Percy Pardiwala &For Respondent: Biswanath Das
Section 10(34)Section 143(2)Section 28Section 44

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)” 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

Tubacex Prakash India P. Ltd., Mumbai vs. Addl/Jt/Cy/Asstt/CIT/ ITO, National E-Assessment Centre, Delhi

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 979/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.3 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 115JSection 12Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s.Tubacex Prakash India Vs. The Additional /Joint Private Limited /Deputy /Assistant/Income Unit No.402A, 4th Floor Tax Officer – National e- Platina Plot No.C-59 Assessment Centre, Delhi G-Block, Bandra Kurla And Complex Deputy Commissioner of Bandra (E) Income Tax-circle 14(1)(2), Mumbai – 400 051 Mumbai PAN/GIR No.AAFCT3158G (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala & Shri Ninad Patade Revenue by Dr. Samuel Pitta Date of Hearing 23/03/2023 Dat…

Teleperformance Global Services P. Ltd., Mumbai vs. The Addl/Jt/Dy/CIT/Asstt/ITO, National E-Assessment Dentre, Delhi

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1180/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.2 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 14ASection 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J ‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Teleperformance Global Vs. The Additional /Joint /Deputy Services Private Limited /Assistant/Income Tax Officer (Formerly known as “Inellenet – National e-Assessment Global Services Pvt. Ltd.”) Centre, Delhi Teleperformance Towres And Plot CST No.1406 Deputy Commissioner of A/28, Mindspace Goregaon West, Income Tax-circle 5(3)(1), Mumbai Suburban Mumbai Maharashtra – 400 604 PAN/GIR No.AABCV2572L (Appellant) .. (Respondent) Assessee by Dr. Madhur Agarwal Revenue…

Strides Arcolab Ltd, Navi Mumbai vs. DCIT Cir 10(3)

ITA 2877/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited Dcit Cir. 15(3)(2) (Formerly Known As R. No. 451, 4Th Floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcs8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Ms. Vatsalaa Jha, Ld. Dr सुनवाईकीतारीख/ : 18.01.2023 Date Of Hearing घोषणाकीतारीख / : 28.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla : The Aforesaid Appeal Has Been Filed By Assessee Against The Order Dated 26.02.2014 Passed U/S 143(3) R.W.S. 144C(13) In 2

For Appellant: Shri Percy Pardiwala/ ShriFor Respondent: Ms. Vatsalaa Jha, Ld. DR
Section 10BSection 115JSection 143(3)Section 14ASection 153Section 234BSection 234DSection 30Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited DCIT Cir. 15(3)(2) (formerly known as R. No. 451, 4th floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCS8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. ARs प्रत्यथीकीओरसे/Respondent b…

Atos India P.Ltd, Mumbai vs. DCIT RG 14(1)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1795/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Feb 2023AY 2012-13

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) Dcit-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. Lbs Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaaco2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Dr. Yogesh Kamat, Ld. Dr सुनवधईकीतधरीख/ 01.06.2022 & : 25.01.2023 Date Of Hearing घोर्णधकीतधरीख / : 23.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: 1. The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) In 2

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Yogesh Kamat
Section 10ASection 143(3)Section 144CSection 153Section 40Section 40(3)Section 48Section 4oSection 92C

…odian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)” 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under Section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

Shell India Markets P. Ltd, Mumbai vs. DCIT Ltu-2, Mumbai

In the result, appeal by assessee is allowed

ITA 2340/MUM/2015[2009-10]Status: DisposedITAT Mumbai14 Nov 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

For Appellant: Shri J.D. Mistry, Sr. Advocate with Shri Hiten ChandeFor Respondent: Ms. Vatsala Jha ,CIT-DR
Section 143Section 143(3)Section 153Section 92C

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

DCIT, (Ltu)-2, Mumbai vs. Shell India Markets Pvt. Ltd., Mumbai

In the result, appeal by assessee is allowed

ITA 1576/MUM/2015[2009-10]Status: DisposedITAT Mumbai14 Nov 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

For Appellant: Shri J.D. Mistry, Sr. Advocate with Shri Hiten ChandeFor Respondent: Ms. Vatsala Jha ,CIT-DR
Section 143Section 143(3)Section 153Section 92C

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

Mondelez India Foods P. Ltd, Mumbai vs. Addl CIT RG 5(1), Mumbai

In the result, appeal by assessee is allowed

ITA 1492/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 Nov 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

For Appellant: Shri J.D. Mistry, Sr. Advocate with Shri Hiten ChandeFor Respondent: Ms. Vatsala Jha ,CIT-DR
Section 143Section 143(3)Section 153Section 92C

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

Sigma Aldrich Chemicals Private Limited, Bangalore vs. DCIT, Bangalore

In the result, grounds 22 to 22

ITA 596/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Jul 2022AY 2011-12

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.418/Bang/2015 : Asst.Year 2010-2011 It(Tp)A No.596/Bang/2016 : Asst.Year 2011-2012 M/S.Sigma Aldrich Chemicals The Deputy Commissioner Of Private Limited, No.12, Income-Tax, Circle 6(1)(1) V. Bangalore. Bommasandra-Jagani Link Road, Bommasandra Industrial Area Bangalore – 560 100. Pan : Aahcs1882L. (Appellant) (Respondent) Appellant By : Sri.Tata Krishna, Advocate Respondent By : Sri.Sumer Singh Meena, Cit-Dr Date Of Pronouncement : 11.07.2022 Date Of Hearing : 07.07.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Two Final Assessment Order Dated 19.01.2015 & 28.01.2016 For Assessment Years 2010-2011 & 2011- 2012, Respectively. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Sri.Tata Krishna, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 153Section 153BSection 92C

…ustodian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747J, Union ofIndia v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 2-18 : (1992) 19 ATC 219: AIR 1992 SC 96J, Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : .IT (2002) 3 SC 21].) " 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under 13 IT(TP)A No.418/B/2015 & 596/B/2016. M/s.Sigma Aldrich Chemicals Private Limited. Section 153. The TPO has to pass order before 60 days prior…

Sigma Aldrich Chemicals Private Limited, Bangalore vs. DCIT, Bangalore

In the result, grounds 22 to 22

ITA 418/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 Jul 2022AY 2010-11

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.418/Bang/2015 : Asst.Year 2010-2011 It(Tp)A No.596/Bang/2016 : Asst.Year 2011-2012 M/S.Sigma Aldrich Chemicals The Deputy Commissioner Of Private Limited, No.12, Income-Tax, Circle 6(1)(1) V. Bangalore. Bommasandra-Jagani Link Road, Bommasandra Industrial Area Bangalore – 560 100. Pan : Aahcs1882L. (Appellant) (Respondent) Appellant By : Sri.Tata Krishna, Advocate Respondent By : Sri.Sumer Singh Meena, Cit-Dr Date Of Pronouncement : 11.07.2022 Date Of Hearing : 07.07.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Two Final Assessment Order Dated 19.01.2015 & 28.01.2016 For Assessment Years 2010-2011 & 2011- 2012, Respectively. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Sri.Tata Krishna, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 153Section 153BSection 92C

…ustodian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747J, Union ofIndia v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 2-18 : (1992) 19 ATC 219: AIR 1992 SC 96J, Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : .IT (2002) 3 SC 21].) " 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under 13 IT(TP)A No.418/B/2015 & 596/B/2016. M/s.Sigma Aldrich Chemicals Private Limited. Section 153. The TPO has to pass order before 60 days prior…

M/S Unisys India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, grounds 10 and 11 are allowed for statistical purposes

ITA 2096/BANG/2017[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Aliasger Rampurwala, CAFor Respondent: Dr.Manjunath Karkihalli, CIT-DR
Section 153Section 153BSection 92C

…ustodian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747J, Union ofIndia v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 2-18 : (1992) 19 ATC 219: AIR 1992 SC 96J, Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : .IT (2002) 3 SC 21].) " 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under Section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because o…

Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore vs. M/S. Unisys India Pvt Ltd, Bangalore

In the result, grounds 10 and 11 are allowed for statistical purposes

ITA 2025/BANG/2017[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Aliasger Rampurwala, CAFor Respondent: Dr.Manjunath Karkihalli, CIT-DR
Section 153Section 153BSection 92C

…ustodian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747J, Union ofIndia v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 2-18 : (1992) 19 ATC 219: AIR 1992 SC 96J, Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : .IT (2002) 3 SC 21].) " 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under Section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because o…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Union of India vs. Smt A Kowsalya Bai

In the result, the appeal is allowed

WA/3477/2012HC Karnataka28 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 139ASection 197ASection 206ASection 4

…proposition that hardship or equity is not relevant in interpreting the provisions relating to taxation specially when the language used by the Legislature is plain and unambiguous. [See: 'STATE OF MADHYA PRADESH VS. RAKESH KOHLI AND ANR.', (2012) 6 SCC 312]. 8. Now we may advert to the facts of the case. The rational behind introduction of Section 206AA of the Act is explained in the memorandum explaining the provisions in Finance Act (2) of 2009. Section 206AA of the Act is enacted as a measure to prevent the tax evasion. The Government of India is trying to eliminate circulation of unacc…

B T Kantharaj vs. The State of Karnataka

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…79 : AIR 1958 SC 538 : SHRI RAM KRISHNA DALMIA AND OTHERS Vs. SHRI JUSTICE S.R. TENDOLKAR AND OTHERS. 6. 1959 SCR 629 : AIR 1958 SC 731 : MOHD. HANIF QUARESHI AND OTHERS Vs. STATE OF BIHAR AND OTHERS. 381 7. (2012) 6 SCC 312 : STATE OF MADHYA PRADESH Vs. REKESH KOHLI AND ANOTHER. 8. (1980) 2 SCC 665 : V.C. SHUKLA AND OTHERS Vs. STATE (DELHI ADMINISTRATION) AND OTHERS. 9. 1952 SCR 435 : AIR 1952 SC 123 : 1952 CRI LJ 805 : KATHI RANING RAWAT Vs. STATE OF SAURASHTRA. 10.(1979) 1 SUPREME COURT CASES 380 : IN RE THE S…

Nanjundappa vs. The State of Karnataka

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…79 : AIR 1958 SC 538 : SHRI RAM KRISHNA DALMIA AND OTHERS Vs. SHRI JUSTICE S.R. TENDOLKAR AND OTHERS. 6. 1959 SCR 629 : AIR 1958 SC 731 : MOHD. HANIF QUARESHI AND OTHERS Vs. STATE OF BIHAR AND OTHERS. 381 7. (2012) 6 SCC 312 : STATE OF MADHYA PRADESH Vs. REKESH KOHLI AND ANOTHER. 8. (1980) 2 SCC 665 : V.C. SHUKLA AND OTHERS Vs. STATE (DELHI ADMINISTRATION) AND OTHERS. 9. 1952 SCR 435 : AIR 1952 SC 123 : 1952 CRI LJ 805 : KATHI RANING RAWAT Vs. STATE OF SAURASHTRA. 10.(1979) 1 SUPREME COURT CASES 380 : IN RE THE S…

Thariq Khan vs. State of Karnataka

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…79 : AIR 1958 SC 538 : SHRI RAM KRISHNA DALMIA AND OTHERS Vs. SHRI JUSTICE S.R. TENDOLKAR AND OTHERS. 6. 1959 SCR 629 : AIR 1958 SC 731 : MOHD. HANIF QUARESHI AND OTHERS Vs. STATE OF BIHAR AND OTHERS. 381 7. (2012) 6 SCC 312 : STATE OF MADHYA PRADESH Vs. REKESH KOHLI AND ANOTHER. 8. (1980) 2 SCC 665 : V.C. SHUKLA AND OTHERS Vs. STATE (DELHI ADMINISTRATION) AND OTHERS. 9. 1952 SCR 435 : AIR 1952 SC 123 : 1952 CRI LJ 805 : KATHI RANING RAWAT Vs. STATE OF SAURASHTRA. 10.(1979) 1 SUPREME COURT CASES 380 : IN RE THE S…

Smt Janaki vs. The State of Karnataka

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…79 : AIR 1958 SC 538 : SHRI RAM KRISHNA DALMIA AND OTHERS Vs. SHRI JUSTICE S.R. TENDOLKAR AND OTHERS. 6. 1959 SCR 629 : AIR 1958 SC 731 : MOHD. HANIF QUARESHI AND OTHERS Vs. STATE OF BIHAR AND OTHERS. 381 7. (2012) 6 SCC 312 : STATE OF MADHYA PRADESH Vs. REKESH KOHLI AND ANOTHER. 8. (1980) 2 SCC 665 : V.C. SHUKLA AND OTHERS Vs. STATE (DELHI ADMINISTRATION) AND OTHERS. 9. 1952 SCR 435 : AIR 1952 SC 123 : 1952 CRI LJ 805 : KATHI RANING RAWAT Vs. STATE OF SAURASHTRA. 10.(1979) 1 SUPREME COURT CASES 380 : IN RE THE S…