National Thermal Power Co. Ltd. v. CIT (127 ITD 160)

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. VIJAY KUMAR KATARIA, NEW DELHI

Appeal is allowed as indicated above

ITA 832/DEL/2021[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri Krinwant Sahayassessment Year: 2006-07

…y, prayed for admission and adjudication of legal additional ground. In support of his contention learned counsel relied upon the case law in the cases of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC); Hemal Knitting Industries v. ACIT [2010] 127 ITD 160 (Chennai) (TM); and Omega Biotech Ltd. v. ITO (ITA No. 2570/Del/15)(12.04.2019) (Delhi ITAT). 3. We have considered the arguments of the learned counsel on the admission of additional ground of according approval u/s 153D. Learned DR could not controvert the fact that the legal ground sought to be raised at the assessee’s behest Hon’ble Supreme…

VIJAY KATARIA,NEW DELHI vs. ACIT CENTRAL CIRCLE-6, NEW DELHI

Appeal is allowed as indicated above

ITA 1966/DEL/2020[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri Krinwant Sahayassessment Year: 2006-07

Section 143(3)Section 153ASection 153D

…y, prayed for admission and adjudication of legal additional ground. In support of his contention learned counsel relied upon the case law in the cases of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC); Hemal Knitting Industries v. ACIT [2010] 127 ITD 160 (Chennai) (TM); and Omega Biotech Ltd. v. ITO (ITA No. 2570/Del/15)(12.04.2019) (Delhi ITAT). 3. We have considered the arguments of the learned counsel on the admission of additional ground of according approval u/s 153D. Learned DR could not controvert the fact that the legal ground sought to be raised at the assessee’s behest Hon’ble Supreme…

DCIT, NEW DELHI vs. SH. SANJEEV KUMAR, NEW DELHI

In the result, the appeal of Revenue is dismissed

ITA 3740/DEL/2013[1995-96]Status: DisposedITAT Delhi13 Jan 2023AY 1995-96

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 1995-96] Shri Sanjeev Kumar, Vs Acit, C/O-Shri Hari Goel, Circle-37(1), Up-26, Pitam Pura, New Delhi. New Delhi-110088. Pan-Aekpg4102M Appellant Respondent [Assessment Year : 1995-96] Dcit, Vs Shri Sanjeev Kumar, Circle-37(1), C/O-Shri Hari Goel, New Delhi. Up-26, Pitam Pura, New Delhi-110088. Pan-Aekpk3363A Appellant Respondent Appellant By Shri Salil Agarwal, Sr.Adv. & Shri Shailesh Gupta, Ca Respondent By Shri H.K.Choudhary, Cit Dr Date Of Hearing 04.01.2023 Date Of Pronouncement 13.01.2023 Order

Section 143(2)Section 143(3)Section 147Section 148Section 234A

…g judicial pronouncements relied upon by the appellant: a) 113 ITR 22 (Guj) P.V. Doshi vs. CIT b) 194 ITR 548 (Born) Inventors Industrial Corpn. Vs. CIT c) 281 ITR 366 (All) Abdul Majid vs. CIT d) 21 SOT 440 (Kol) Pearless Ge. Fin. & Inv. Co. Ltd. vs. ACIT e) 127 ITD 160™ (Chennai) Hemal Knitting Industries vs. JCIT f) ITA No. 2638/2005 (Kar) dated 5.4.2010 CIT v Mis PaiVaibhav Hotels (P) Ltd 2. That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in upholding the addition of Rs. 4,51,930/- representing 5% of the assessed income of the wife of the appellant without appr…

SH. SANJEEV KUMAR,DELHI vs. ACIT, NEW DELHI

In the result, the appeal of Revenue is dismissed

ITA 2658/DEL/2013[1995-96]Status: DisposedITAT Delhi13 Jan 2023AY 1995-96

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 1995-96] Shri Sanjeev Kumar, Vs Acit, C/O-Shri Hari Goel, Circle-37(1), Up-26, Pitam Pura, New Delhi. New Delhi-110088. Pan-Aekpg4102M Appellant Respondent [Assessment Year : 1995-96] Dcit, Vs Shri Sanjeev Kumar, Circle-37(1), C/O-Shri Hari Goel, New Delhi. Up-26, Pitam Pura, New Delhi-110088. Pan-Aekpk3363A Appellant Respondent Appellant By Shri Salil Agarwal, Sr.Adv. & Shri Shailesh Gupta, Ca Respondent By Shri H.K.Choudhary, Cit Dr Date Of Hearing 04.01.2023 Date Of Pronouncement 13.01.2023 Order

Section 143(2)Section 143(3)Section 147Section 148Section 234A

…g judicial pronouncements relied upon by the appellant: a) 113 ITR 22 (Guj) P.V. Doshi vs. CIT b) 194 ITR 548 (Born) Inventors Industrial Corpn. Vs. CIT c) 281 ITR 366 (All) Abdul Majid vs. CIT d) 21 SOT 440 (Kol) Pearless Ge. Fin. & Inv. Co. Ltd. vs. ACIT e) 127 ITD 160™ (Chennai) Hemal Knitting Industries vs. JCIT f) ITA No. 2638/2005 (Kar) dated 5.4.2010 CIT v Mis PaiVaibhav Hotels (P) Ltd 2. That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in upholding the addition of Rs. 4,51,930/- representing 5% of the assessed income of the wife of the appellant without appr…

SHRI.ANTHONY MUTHU CYRIL JOSEPH,CHENNAI vs. ITO CORPORATE WARD 2(3), CHENNAI

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

ITA 961/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Jun 2022AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.961/Chny/2020 िनधा"रण वष" /Assessment Year: 2011-12 Mr.Anthony Muthu Cyril Joseph, V. The Income Tax Officer, No.709, Sboa School, Corporate Ward-2(3), East Gate Road, Chennai. Annanagar West Extn., Chennai-600 101. [Pan: Aaapc 4525 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.D.Anand, AdvFor Respondent: Mr.P.Sajit Kumar, JCIT

Section 143(3)Section 148Section 234ASection 69

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.961/Chny/2020 िनधा"रण वष" /Assessment Year: 2011-12 Mr.Anthony Muthu Cyril Joseph, v. The Income Tax Officer, No.709, SBOA School, Corporate Ward-2(3), East Gate Road, Chennai. Annanagar West Extn., Chennai-600 101. [PAN: AAAPC 4525 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.D.Anand, A…

M/S MORAL PHARMACEUTICALS (P) LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 341/LKW/2017[2012-13]Status: DisposedITAT Lucknow14 Dec 2021AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 M/S Moral Pharmaceuticals (P) Ltd. V. Pr. Cit-2 Mata Parvati Apartment Lucknow Katen Lene Wali Chowk Kalyan East, Maharashtra Tan/Pan:Aagcm8051Q (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Smt. Sheela Chopa, Cit (Dr) Date Of Hearing: 06 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Smt. Sheela Chopa, CIT (DR)

Section 133(6)Section 143Section 143(2)Section 263Section 263(1)

…ge 6 of 11 Counsel for the assessee has placed reliance on the following decisions: 1. ‘Westlife Development Ltd. vs. Pr. CIT’, [2016] 49 ITR (Trib.) 406 (Mum). 2. ‘P.V. Doshi vs. CIT’, [1978] 113 ITR 22 (Guj.). 3. ‘Hema Knitting Industries vs. ACIT’, [2010] 127 ITD 160 (Chennai). 4. ‘Valiant Glass Works (P) Ltd. vs. ACIT’, order dated 27.7.2016 in ITA No.1612/Mum/2013. 8. The ld. D.R., on the legal issue of jurisdiction, submitted that the Dy. CIT-6, Lucknow had valid jurisdiction over the assessee and the notice issued under section 143(2) of the Act was legal and valid, and that therefore, the contention of t…

S.A.BHIMARAJA,CHENNAI vs. ITO, CHENNAI

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

ITA 3414/CHNY/2016[2008-09]Status: DisposedITAT Chennai23 Jul 2021AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 3414/Chny/2016 िनधा"रण वष" / Assessment Year: 2008-09

For Appellant: Shri T. Banusekar, CAFor Respondent: Shri G. Johnson, Addl.CIT

Section 2(14)(a)

…e Tribunal. Insofar as arguments of the ld.DR that the assessee has not taken this legal ground challenging validity of assessment in first round of litigation, we find that the ITAT, Chennai Bench in the case of M/s. Hemal Knitting Industries v. ACIT, [2010] 127 ITD 160 held that as long as the issue had not reached finality whether it in the second or third round, it is always open to question or challenge in any judicial proceedings, the legality of the assessment order passed by the assessing authority. The sum and substance of ratios laid down by various courts are that the assessee can take legal ground by…

INCOME TAX 11(2)(3), MUMBAI vs. SONU SYNTHETIC LTD, MUMBAI

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is also dismissed

ITA 5291/MUM/2017[2006-07]Status: DisposedITAT Mumbai06 Oct 2020AY 2006-07

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2006-07 Income Tax Officer – M/S. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 Pan: Aadcs5012J (Appellant) (Respondent) Co No.42/M/2019 (Arising Out Of Ita No.5291/M/2017) Assessment Year: 2006-07 Income Tax Officer – M/S. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 Pan: Aadcs5012J (Appellant) (Respondent) Present For: Assessee By : Shri Dharmesh Shah, A.R. Revenue By : Shri Sandeep Raj, D.R. Date Of Hearing : 22.09.2020 Date Of Pronouncement : 06.10.2020 O R D E R Per Rajesh Kumar: The Above Titled Appeal By The Revenue & Cross Objection By The Assessee Have Been Preferred Against The Order Dated

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri Sandeep Raj, D.R

Section 143(3)Section 147Section 254

…trial Corporation Ltd. v. CIT [194 ITR 548 (Bom.)] ii. P.V. Doshi v. CIT [113 ITR 22 (Guj)] iii. National Thermal Power Co. Ltd. v. CIT [229 ITR 383(SC)] iv. Rina S. Mehta v. DCIT [ITA No. 3120/Mum/2015] dated 17.07.2019. v. Hemal Knitting Industries v. ACIT [127 ITD 160 (Chn TM)] vi. RamilabenRatilal Shah v. CIT [282 ITR 176(Guj)] vii. Shrimant F. P. Gaekwad (Decd.) v. ACWT [3 ITR(T) 476(Ahmd)] Hence, it is prayed that issue of reopening of assessment may kindly allowed to be taken up in terms of the ratio laid in the aforementioned decisions. 10. As regards merits of reopening of the assessment, it is submitte…

M/S. OMEGA BIOTECH LTD.,GHAZIABAD vs. ITO, NEW DELHI

The appeal of the assessee is allowed

ITA 2570/DEL/2015[2002-03]Status: DisposedITAT Delhi12 Apr 2019AY 2002-03

Bench: Shri Laliet Kumar & Shri B.R.R.Kumar

For Appellant: Sh. Vinit Kumar Bindal, CA & Ms. SweetyFor Respondent: Shri P.V.Gupta, Sr. DR

Section 143Section 147Section 148

…partment. It was submitted that the assessee was permitted to take this legal ground at the second round of application and for that purposes he had relied upon the decision of Special Bench as well as the High Court Hemal Knitting Industries vs. ACIT (2010) 127 ITD 160 (Chennai) (TM) reads as under : “As there was a difference of opinion between the Members of the Division Bench who heard this appeal, the same was referred to the Third Member by the Hon'ble President under sec.255(4) of the Income-tax Act, 1961 (the Act) to resolve the same. The point of difference referred to the Third Member was as follows…

M/S. LAIRY DISTRIBUTORS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR

Section 143(3)Section 153C

…in ITA No. (ii) 2638/ 2005 (enclosed as Annexure - B). P.V. Doshi vs CIT (Gujarat HC) reported in 113 ITR 22. (iii) Inventors Industrial Corpn. Ltd. vs CIT (Bom HC) (iv) reported in 194 ITR 548. Hemal Knitting Industries vs ACIT (Chennai TM) (v) reported in 127 ITD 160. That the second argument of learned CIT DR that “AY 2006- 07 and 2007-08 are not beyond the purview of provisions of section 153C of the Act, as the cut - off date has to be reckoned from the date of search and not from the date of handing over of the documents by the AO of searched person to the AO of other person and judgment of Hon ’ble Delhi…

National Thermal Power Co. Ltd. v. CIT

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