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

Sri. B. Rudragouda, Bellary vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.314 & 315/Bang/2020 Assessment years : 2015-16 & 2016-17 Shri B. Rudragouda, Vs. The Assistant Commissioner No.2198, BKG House, of Income Tax, KHB Colony, Circle 1, Sandur, Bellary – 583 101. Bellary. PAN: AFUPG 1386A APPELLANT RESPONDENT Appellant by : Shri Chythanya K.K., Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.03.2021 Date of Pronouncement : 15.04.2021 O R D E R Per Chandra Poojari, Accountant Me…

Gaurang Products Pvt. Ltd, Delhi vs. ITO Ward-11(3), New Delhi

In the result, appeal of the Assessee allowed

ITA 5196/DEL/2019[2009-10]Status: DisposedITAT Delhi01 Feb 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey, Sr. DR
Section 115JSection 142(1)Section 143(3)Section 148Section 68Section 69C

…sessment. He has also submitted that assessee is required to disclose only the primary facts at the original assessment stage which assessee has correctly disclosed. He has relied upon Judgment of the Hon’ble Supreme Court in the case of NDTV vs., DCIT [2020] 424 ITR 607 (SC). He has further submitted that information have been received by the A.O. from 10 ITA.No.5196/Del./2019 M/s. Gaurang Products Pvt. Ltd., Delhi. Investigation Wing in March, 2013 as is mentioned in the reasons for reopening of the assessment and action under section 147 have been initiated in March, 2016 after full 03 years. In the meantime,…

M/S. Merck Life Science Pvt. Ltd vs. The Deputy Commissioner

The appeals are disposed of

ITA/113/2016HC Karnataka14 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 147Section 148Section 260Section 260ASection 80

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.112 OF 2016 C/W I.T.A.NO.113 OF 2016 I.T.A.NO.112/2016 BETWEEN: M/S. MERCK LIFE SCIENCE PVT. LTD. (PREVIOUSLY KNOWN AS M/S. MILLIPORE (INDIA) PVT. LTD.) 50A, 2ND PHASE, RING ROAD PEENYA, BENGALURU-560058. ... APPELLANT (BY SRI. ASHOK A. KULKARNI, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(1) 14/3, 4TH FLOOR RASTROTHANA BHAVAN (OPP. RBI), NRUPATHUNGA ROAD BENGALURU-560001. ... RESPONDENT (BY…

M/S. Merck Life Science Pvt. Ltd vs. The Deputy Commissioner

The appeals are disposed of

ITA/112/2016HC Karnataka14 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 147Section 148Section 260Section 260ASection 80

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.112 OF 2016 C/W I.T.A.NO.113 OF 2016 I.T.A.NO.112/2016 BETWEEN: M/S. MERCK LIFE SCIENCE PVT. LTD. (PREVIOUSLY KNOWN AS M/S. MILLIPORE (INDIA) PVT. LTD.) 50A, 2ND PHASE, RING ROAD PEENYA, BENGALURU-560058. ... APPELLANT (BY SRI. ASHOK A. KULKARNI, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(1) 14/3, 4TH FLOOR RASTROTHANA BHAVAN (OPP. RBI), NRUPATHUNGA ROAD BENGALURU-560001. ... RESPONDENT (BY…

ACIT, Central Circle - 4(3), Kolkata vs. M/S. Grd Commodities Ltd., Kolkata

In the result, the appeals of the Revenue are dismissed and the cross objections of assessee are allowed

ITA 2277/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Dec 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] It(Ss)A Nos.120 To123/Kol/2018 Assessment Years: 2009-10 To 2012-13

Section 132Section 133ASection 143Section 143(3)Section 147Section 148Section 153A

…1 IT(SS)A Nos.120-123/Kol/2018 & C.O. Nos. 123 to 126/Kol/2018 GRD Commodities Ltd., AYs- 2009-10 to 2012-13 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक!,"या"यक सद$य) [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, JM] IT(SS)A Nos.120 to123/Kol/2018 Assessment Years: 2009-10 to 2012-13 Assistant Commissioner of Income-tax, Vs. M/s. G R D Commodities Ltd. Central Circle-4(3), Kolkata. (PAN: AACCG1217C) Appellant Respondent & C.O. Nos. 123 to 126/Kol/2018 In IT(SS)A Nos.120 to 123/Kol/2018 Assessme…

DCIT, Circle - 3(1), Kolkata vs. M/S. the Peerless General Finance & Investment Co. Ltd., Kolkata

In the result, the appeal of Revenue is dismissed

ITA 1005/KOL/2019[2008-09]Status: DisposedITAT Kolkata03 Dec 2020AY 2008-09

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…1 Peerless General Finance & Investment Co. Ltd. AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 1005/Kol/2019 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. The Peerless General Finance & Circle-3(1), Kolkata. Investment Co. Ltd. (PAN: AABCT3043L) Appellant Respondent Date of Hearing (Virtual) 26.11.2020 Date of Pronouncement 03.12.2020 For the Appellant Shri Jayanta Khanra, JCIT…

Sourav Jindal, Faridabad vs. ITO Ward - 2(4), Faridabad

In the result, ITA.No.7376/Del

ITA 7378/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.7372/Del./2019 Assessment Year 2011-2012 Smt. Meena Gupta, The Income Tax Officer, Faridabad. PAN ABSPG9070B [vs. Ward – 1 (5), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, New Delhi. PIN 110 085. (Appellant) (Respondent) ITA.No.7373/Del./2019 Assessment Year 2011-2012 Smt. Sheela Aggarwal, The Income Tax Officer, Faridabad. PAN ADIPA1522A [vs. Ward – 2 (3), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, Ne…

Gourav Aggarwal, Faridabad vs. ITO Ward - 1(3), Faridabad

In the result, ITA.No.7376/Del

ITA 7377/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.7372/Del./2019 Assessment Year 2011-2012 Smt. Meena Gupta, The Income Tax Officer, Faridabad. PAN ABSPG9070B [vs. Ward – 1 (5), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, New Delhi. PIN 110 085. (Appellant) (Respondent) ITA.No.7373/Del./2019 Assessment Year 2011-2012 Smt. Sheela Aggarwal, The Income Tax Officer, Faridabad. PAN ADIPA1522A [vs. Ward – 2 (3), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, Ne…

Hanuman Prasad Aggarwal, Faridabad vs. ITO Ward - 1(3), Faridabad

In the result, ITA.No.7376/Del

ITA 7376/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.7372/Del./2019 Assessment Year 2011-2012 Smt. Meena Gupta, The Income Tax Officer, Faridabad. PAN ABSPG9070B [vs. Ward – 1 (5), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, New Delhi. PIN 110 085. (Appellant) (Respondent) ITA.No.7373/Del./2019 Assessment Year 2011-2012 Smt. Sheela Aggarwal, The Income Tax Officer, Faridabad. PAN ADIPA1522A [vs. Ward – 2 (3), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, Ne…

Narender Kumar Gupta, New Delhi vs. ITO Ward-2(1), Faridabad

In the result, ITA.No.7376/Del

ITA 7375/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.7372/Del./2019 Assessment Year 2011-2012 Smt. Meena Gupta, The Income Tax Officer, Faridabad. PAN ABSPG9070B [vs. Ward – 1 (5), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, New Delhi. PIN 110 085. (Appellant) (Respondent) ITA.No.7373/Del./2019 Assessment Year 2011-2012 Smt. Sheela Aggarwal, The Income Tax Officer, Faridabad. PAN ADIPA1522A [vs. Ward – 2 (3), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, Ne…

Garima Aggarwal, Faridabad vs. ITO Ward - 1(3), Faridabad

In the result, ITA.No.7376/Del

ITA 7374/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.7372/Del./2019 Assessment Year 2011-2012 Smt. Meena Gupta, The Income Tax Officer, Faridabad. PAN ABSPG9070B [vs. Ward – 1 (5), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, New Delhi. PIN 110 085. (Appellant) (Respondent) ITA.No.7373/Del./2019 Assessment Year 2011-2012 Smt. Sheela Aggarwal, The Income Tax Officer, Faridabad. PAN ADIPA1522A [vs. Ward – 2 (3), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, Ne…

Sheela Aggarwal, Faridabad vs. ITO Ward - 2(3), Faridabad

In the result, ITA.No.7376/Del

ITA 7373/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.7372/Del./2019 Assessment Year 2011-2012 Smt. Meena Gupta, The Income Tax Officer, Faridabad. PAN ABSPG9070B [vs. Ward – 1 (5), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, New Delhi. PIN 110 085. (Appellant) (Respondent) ITA.No.7373/Del./2019 Assessment Year 2011-2012 Smt. Sheela Aggarwal, The Income Tax Officer, Faridabad. PAN ADIPA1522A [vs. Ward – 2 (3), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, Ne…

Meena Gupta, Faridabad vs. ITO Ward - 1(5), Faridabad

In the result, ITA.No.7376/Del

ITA 7372/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.7372/Del./2019 Assessment Year 2011-2012 Smt. Meena Gupta, The Income Tax Officer, Faridabad. PAN ABSPG9070B [vs. Ward – 1 (5), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, New Delhi. PIN 110 085. (Appellant) (Respondent) ITA.No.7373/Del./2019 Assessment Year 2011-2012 Smt. Sheela Aggarwal, The Income Tax Officer, Faridabad. PAN ADIPA1522A [vs. Ward – 2 (3), C/o. Shri Kapil Goel, Advocate, F.26/124, Sector-7, Faridabad. Rohini, Ne…

ACIT, Chennai vs. Sri. K.Srikanth, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1324/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1016/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1015/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Shri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 307/CHNY/2010[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

The Commissioner of Income Tax-III vs. Smt.Kamakshi Devi

In the result, the appeal of the assessee is

WTA/1/2014HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 143(1)Section 143(2)Section 147Section 148Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.1 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX C.R. BUILDINGS, QUEENS ROAD BANGALORE. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 12(3), BANGALORE. ... APPELLANTS (BY Mr. E.I. SANMATHI, ADV.,) AND: M/S. SHRIRAM CHITS (KARNATAKA) PVT. LTD., NO.259/31, I FLOOR, 10TH CROSS WILSON GARDEN, BANGALORE-560027. ... RESPONDENT (BY Mr. BALRAM R. RAO, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T.…

The Commissioner of Income Tax vs. M/s. K.C.P.Limited

ITTA/433/2011HC Telangana13 Mar 2012