New Delhi Television Ltd. v. DCIT

116 Taxmann.com 151Supreme Court of India2020#734 most cited

What is New Delhi Television Ltd. v. DCIT authority for?

Reassessment initiated under Section 147/148 is invalid if the Assessing Officer relies on material obtained post-recording of reasons, or if it amounts to a mere change of opinion on facts fully and truly disclosed by the assessee during the original assessment. An assessee's obligation extends only to the full and true disclosure of primary facts, not to provide further assistance or inferences.

139

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2026.

Also referred to as

New Delhi Television Ltd. v. DCIT · Section 147 · Section 148 · Income Tax Act 1961 · reassessment validity · mere change of opinion · full and true disclosure · primary facts · reasons recorded · material post-recording · Kelvinator principle · first proviso to section 147

Also reported as

424 ITR 607271 Taxmann 1

Sections most often in play

Section 143(3)Section 147Section 1961Section 148Section 142(1)Section 153CSection 132Section 151
Read the full judgment

Issues it is cited on

section 292c(1)(i)section 292c(1)full and true disclosurebeyond four yearstrue and full disclosurefirst proviso to section 147fresh tangible materialmaterial facts necessary for assessmentmere change of opinionkelvinatorsection 35dsection 151(2)

Judgments citing New Delhi Television Ltd. v. DCIT

ACIT, Mumbai vs. Reliance Industries Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas the cross-objection of the assessee is allowed

ITA 3705/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit, Reliance Industries Ltd., Room No. 559, 5Th Floor, 3Rd Floor Maker Chamber Iv, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Ms. Sanyogita Nagpal, CIT-DR
Section 10ASection 115JSection 144BSection 144CSection 147Section 801B(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2014-15 ACIT, Reliance Industries Ltd., Room No. 559, 5th floor, 3rd floor Maker Chamber IV, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent CO No. 153/MUM/2024 (Arising out of ITA No. 3705/MUM/2024) Assessment Year: 2014-15 Reliance Industries Ltd., ACIT, Circle-3(4), 3rd floor Maker Chamber IV, Room No. 559, 5th floor, Aayakar Nariman Point, S.O. Vs. Bhavan, New…

Prerna Agency Pvt Ltd, Kolkata vs. Income Tax Officer, Ward 2(1), Patna

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

ITA 285/PAT/2023[2013-2014]Status: DisposedITAT Patna26 Mar 2025AY 2013-2014

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 143(3)Section 147Section 148Section 151

…dities Pvt. Ltd. by account payee cheques and refunded the same. He has cited the following decisions: i) Sheo Nath Singh vs. AACIT (1971) 82 ITR 147 (SC) ii) ITO vs. Lakhmani Mewal Das [1976] 103 ITR 437 (SC) iii) New Delhi Television Ltd. vs. DCIT [2020] 424 ITR 607 (SC) iv) CIT vs. Kamdhenu Steels & Alloys Ltd. [2014]361 ITR 220(Delhi) 7. Contrary to that the Ld. D.R supports the impugned order. 4 I.T.A. No. 285/pat/2023 Assessment Year: 2013-14 Prerna Agency Pvt. Ltd. 8. Upon hearing the submission of the counsel of the respective parties, we have perused the facts of the case and order passed by the l…

Abhishek Sanjeev Nadgeri, Navi Mumbai vs. Assessment Unit, Income Tax Department, Navi Mumbai

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 4499/MUM/2024[AY 2016-17]Status: DisposedITAT Mumbai21 Feb 2025

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 115BSection 131Section 147Section 148Section 148ASection 149Section 151Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 4499/Mum/2024 Assessment Year: 2016-17 Abhishek Sanjeev Vs. Assessment Unit, Nadgeri Income Tax 703, Aakesha CHSL, Plot Department No. 56/57, Darave Bo, IT- Office, Vashi Nerul Node-III So, Thane, Railway Station Maharashtra-400706 Building, PAN: AWHPN3564D Navi Mumbai-400703 (Appellant) (Respondent) Appellant by Shri. Devendra Jain Respondent by Shri. Asif Karmali, SR. D.R. Date of Hearing 23.01.2025 Date of Pronouncement 21.02.2025 ORDER Per:…

Deputy Commissioner of Income Tax, Circle-Shillong, Shillong vs. Dhar Construction Company, Shillong

In the result, the appeal filed by the revenue is partly allowed

ITA 39/GTY/2024[2018-19]Status: DisposedITAT Guwahati22 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 39/GTY/2024 Assessment Year: 2018-19 Deputy Commissioner of Income Dhar Construction Company Tax, Circle-Shillong Vs. (Appellant) (Respondent) PAN: AAIFD2658K Appearances: Department represented by : Kausik Ray, JCIT Assessee represented by : Gaurav Chandak, FCA. Date of concluding the hearing : December 18th, 202…

Ashok Sharma, Kota vs. Dy. Commissioner of Income Tax Circle-2 - Kota, Kota

ITA 359/JPR/2024[2014-2015]Status: DisposedITAT Jaipur29 Nov 2024AY 2014-2015
For Appellant: Shri Priyank Kabra (C.A.) (V.C.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 143(3)Section 147Section 40A(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 359/JPR/2024 निर्धारण वर्ष / Assessment Years : 2014-15 Sh. Ashok Sharma 74, Gulab Bagh, Canal to Police Line Road, Kota. बनाम The DCIT Vs. Circle-2, Kota. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AOXPS2855Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Priyank Kabra (C.A.) (V.C.) राजस्व की ओरसे…

Aarav Financial Services Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Cent. Circle-1(1), Ahmedabad

In the result, all the four appeals of respective assessees are partly allowed

ITA 13/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant Member Assessment Year 2011-12 Shri Sagar Jhaveri, Dy. CIT, 21, Tapovan Society, Central Circle-1(1) Nehrunagar, Manekbaug, Vs Ahmedabad Ambawadi, Ahmedabad (Respondent) PAN: AEYPJ3222M (Appellant) ITA Nos. 11 & 12/Ahd/2024 Assessment Year 2011-12 & 2012-13 Shri Vicky Rajeshbhai Dy. CIT, Jhaveri, Central Circle-1(1) 21, Tapovan Society, Vs Ahmedabad Nehrunagar, Manekbaug, (Respondent) Ambawadi, Ahmedabad PAN: ADVPJ4127F (Appellant) Assessment Year 2012-13 I.T.A N…

Vicky Rajesh Jhaveri, Ahmedabad vs. The Dy.CIT, Cent. Circle-1(1), Ahmedabad

In the result, all the four appeals of respective assessees are partly allowed

ITA 12/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant Member Assessment Year 2011-12 Shri Sagar Jhaveri, Dy. CIT, 21, Tapovan Society, Central Circle-1(1) Nehrunagar, Manekbaug, Vs Ahmedabad Ambawadi, Ahmedabad (Respondent) PAN: AEYPJ3222M (Appellant) ITA Nos. 11 & 12/Ahd/2024 Assessment Year 2011-12 & 2012-13 Shri Vicky Rajeshbhai Dy. CIT, Jhaveri, Central Circle-1(1) 21, Tapovan Society, Vs Ahmedabad Nehrunagar, Manekbaug, (Respondent) Ambawadi, Ahmedabad PAN: ADVPJ4127F (Appellant) Assessment Year 2012-13 I.T.A N…

Vicky Rajesh Jhaveri, Ahmedabad vs. The Dy. CIT, Cent. Circle-1(1), Ahmedabad

In the result, all the four appeals of respective assessees are partly allowed

ITA 11/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant Member Assessment Year 2011-12 Shri Sagar Jhaveri, Dy. CIT, 21, Tapovan Society, Central Circle-1(1) Nehrunagar, Manekbaug, Vs Ahmedabad Ambawadi, Ahmedabad (Respondent) PAN: AEYPJ3222M (Appellant) ITA Nos. 11 & 12/Ahd/2024 Assessment Year 2011-12 & 2012-13 Shri Vicky Rajeshbhai Dy. CIT, Jhaveri, Central Circle-1(1) 21, Tapovan Society, Vs Ahmedabad Nehrunagar, Manekbaug, (Respondent) Ambawadi, Ahmedabad PAN: ADVPJ4127F (Appellant) Assessment Year 2012-13 I.T.A N…

Sagar Rajesh Jhaveri, Ahmedabad vs. The Dy.CIT, Cent. Circle-1(1), Ahmedabad

In the result, all the four appeals of respective assessees are partly allowed

ITA 10/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant Member Assessment Year 2011-12 Shri Sagar Jhaveri, Dy. CIT, 21, Tapovan Society, Central Circle-1(1) Nehrunagar, Manekbaug, Vs Ahmedabad Ambawadi, Ahmedabad (Respondent) PAN: AEYPJ3222M (Appellant) ITA Nos. 11 & 12/Ahd/2024 Assessment Year 2011-12 & 2012-13 Shri Vicky Rajeshbhai Dy. CIT, Jhaveri, Central Circle-1(1) 21, Tapovan Society, Vs Ahmedabad Nehrunagar, Manekbaug, (Respondent) Ambawadi, Ahmedabad PAN: ADVPJ4127F (Appellant) Assessment Year 2012-13 I.T.A N…

Shri Ganga Four Wheels Private Limited, Sikar vs. Income Tax Officer, Sikar

In the result, the appeal of the assessee is allowed with no orders to cost

ITA 169/JPR/2024[2015-2016]Status: DisposedITAT Jaipur04 Oct 2024AY 2015-2016

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 142ASection 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 169/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16 Shri Ganga Four Wheels Pvt Ltd. cuke The ITO Vs. Ward-17, Near Circuit House,Kheecharo Ka Ward-1 Bas, Jaipur Road, Sikar 332001 Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVCS 1215 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Praveen Saraswat, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudh…

Prabhati Devi, Dausa vs. ITO Ward Dausa, Dausa

ITA 1031/JPR/2024[2011-12]Status: HeardITAT Jaipur01 Oct 2024AY 2011-12
For Appellant: Shri Sarwan Kumar Gupta, Advocate &For Respondent: Shri Gautam Singh Chaudhary, JCIT D/R
Section 144Section 147Section 148Section 234ASection 250

…ned and/or under which the additions are sought to be made which is in gross violation of the principles of natural justice and the procedure adopted by the Department is not fair or proper. In the case of New Delhi Television Ltd. Vs. DCIT reported in [2020] 424 ITR 607 (SC), it is held by the Hon'ble Apex Court that the Assessee must be put to notice of all the provisions on which the Department relies. Hence also the addition is liable to be deleted in full. 2. Correct facts misinterpreted by the Id. CIT(A):- 2.1 As the assessee is an agriculturist since long period, has not filed her return on income being no…

M/S. Coolhut Marketing Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(1), Kolkata

In the result, appeal of the assessee isallowed

ITA 1450/KOL/2024[2013-2014]Status: DisposedITAT Kolkata19 Sept 2024AY 2013-2014

Bench: the time of hearing.”

Section 139Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

…r by the Ld. CIT(A) as arbitrary and exclusively and bad in law, therefore, liable to be set aside. 6. The Ld. AR of the assessee in order to substantiate its claim, he relied on the decision of the Hon‟ble Supreme Court passed as in the case of NDTV Vs. DCIT 271 Taxmann 1 (SC) wherein it was held that even 3 I.T.A. No.1450/Kol/2024 M/s Coolhut Marketing Pvt. Ltd where a particular transaction is subsequently found to be bogus then also it cannot be said that assessee has not disclosed all material facts. The Ld. AR also relied on the decision of Calcutta Discount Company Vs. ITO 41 ITR 191 (SC). In the case the…

Anchita Properties Pvt. Ltd., Kolkata vs. ITO, Ward-12(1), Kolkata.

In the result, both the appeals of the assessee are allowed

ITA 637/KOL/2024[2013-14]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…take note of such citations from the index of paper book:- Sr. No. Particulars 1. GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Ors. [2003] 259ITR 19 (SC) 2. New Delhi Television Ltd. vs. Deputy Commissioner of Income Tax (03.04.2020 - SC) : [2020] 424 ITR 607 (SC) 3. CIT v. Avadh Transformers (P.) Ltd. 51 Taxmann.com 369 (SC) 4. Calcutta Discount Company Limited vs. Income Tax Officer, Companies District, I and Ors. [1961] 41 ITR 191 (SC). 5. Commissioner of Income Tax, Delhi vs. Kelvinator of India Limited (18.01.2010 - SC) [2010] 320 ITR 561 (SC)] 6. Commissioner of Income Tax, Delhi-II vs. Kelvinat…

Anchita Properties Pvt. Ltd., Kolkata vs. P.C.I.T., Kolkata - 2, Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1067/KOL/2024[2013-2014]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-2014

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…take note of such citations from the index of paper book:- Sr. No. Particulars 1. GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Ors. [2003] 259ITR 19 (SC) 2. New Delhi Television Ltd. vs. Deputy Commissioner of Income Tax (03.04.2020 - SC) : [2020] 424 ITR 607 (SC) 3. CIT v. Avadh Transformers (P.) Ltd. 51 Taxmann.com 369 (SC) 4. Calcutta Discount Company Limited vs. Income Tax Officer, Companies District, I and Ors. [1961] 41 ITR 191 (SC). 5. Commissioner of Income Tax, Delhi vs. Kelvinator of India Limited (18.01.2010 - SC) [2010] 320 ITR 561 (SC)] 6. Commissioner of Income Tax, Delhi-II vs. Kelvinat…

DCIT CC -4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

ITA 3614/MUM/2023[2018-19]Status: DisposedITAT Mumbai24 Jul 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

DCIT CC -4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

ITA 3610/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Jul 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

The appeal of the Revenue is dismissed

ITA 3602/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Jul 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

New Delhi Television Ltd. v. DCIT (116 Taxmann.com 151) — Cited in 139 Judgments | BharatTax