Nokia India (P.) Ltd. v. DCIT

59 Taxmann.com 212High Court2015#3288 most cited

What is Nokia India (P.) Ltd. v. DCIT authority for?

Whether cross-examination is to be provided depends on the facts of each case, and a decision-making authority must provide due opportunity to demonstrate prejudice if natural justice is claimed to have been violated.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2025.

Also referred to as

Nokia India (P.) Ltd. v DDIT · 59 taxmann.com 212 · ITAT Delhi · cross-examination · principles of natural justice · prejudice · audi alteram partem

Issues it is cited on

Judgments citing Nokia India (P.) Ltd. v. DCIT

Assistant Commissioner of Income Tax 11(1)(2), Mumbai vs. Sanghvi Star Retail Private Limited, Mumbai

Accordingly, grounds raised in CO and case laws relied on by assessee are dismissed

ITA 5334/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2019AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 5334/Mum/2017 & Cross Objection No.– 01/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) M/S Sanghvi Star Retail Acit – 11(1)(2), Pvt. Ltd. Room No. 1, Ground बिधम/ Plot No. 75, C-14, Cross Floor, Aayakar Bhavan, Road, Marol Midc, Vs. M. K. Road, Anderi (East), Mumbai-400 020 Mumbai- 400 093 स्थायीलेखासं./जीआइआरसं./Pan No. Aalcs5646N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri V. Vinod Kumar, Dr : By प्रत्यथीकीओरसे/Respondentby : Shri Suchek Anchaliya, Ar सुनवाईकीतारीख/ : 09.10.2019 Date Of Hearing घोषणाकीतारीख / : 31.10.2019 Date Of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman: The Present Appeal Has Been Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals) - 18 In Short Referred As ‘Ld. Cit(A)’, Mumbai, Dated 10.04.17 For Assessment Year (In Short Ay) 2009-10. 2

For Respondent: Shri Suchek Anchaliya, AR
Section 132Section 133Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 5334/Mum/2017 & Cross objection No.– 01/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) M/s Sanghvi Star Retail ACIT – 11(1)(2), Pvt. Ltd. Room No. 1, Ground बिधम/ Plot No. 75, C-14, Cross floor, Aayakar Bhavan, Road, Marol MIDC, Vs. M. K. Road, Anderi (East), Mumbai-400 020 Mumbai- 400 093 स्थायीलेखासं./जीआइआरसं./PAN No. AALCS5646N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri V. Vinod Kumar, DR : by प्रत्यथीकीओरसे/Respondentby : Shri Suchek Anch…