NTUC Income Insurance Co–operative Ltd. v. DDIT

33 Taxmann.com 255High Court2013#9689 most cited

What is NTUC Income Insurance Co–operative Ltd. v. DDIT authority for?

The facts of NTUC Income Insurance Co-operative Ltd. v. DDIT were distinct from the present appeal, as in the former, the Assessing Officer had communicated reasons for reopening and confirmed compliance with GKN Driveshafts India Ltd. conditions.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2021.

Also referred to as

NTUC Income Insurance Co-operative Ltd. v. DDIT · reassessment de novo · Assessing Officer communication · GKN Driveshafts India Ltd.

Judgments citing NTUC Income Insurance Co–operative Ltd. v. DDIT

Kishore H Ajmera (HUF), Mumbai vs. DCIT CC 2, Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7371/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

Kishore H Ajmera (HUF), Mumbai vs. DCIT CC 2, Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7370/MUM/2019[2011-12]Status: DisposedITAT Mumbai06 Oct 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

Jasmin K Ajmera (HUF), Mumbai vs. DCIT CC 2 (2), Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7368/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

Jasmin K Ajmera (HUF), Mumbai vs. DCIT CC 2 (2), Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7367/MUM/2019[2011-12]Status: DisposedITAT Mumbai06 Oct 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

Jiten K Ajmera (HUF), Mumbai vs. DCIT CC 2 (2), Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7366/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

Manish K Ajmera (HUF), Mumbai vs. DCIT CC 2 (2), Mumbai

In the result, these appeals by the assessee stand allowed

ITA 7369/MUM/2019[2012-13]Status: DisposedITAT Mumbai09 Jun 2021AY 2012-13
Section 147Section 68Section 69

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 7369/Mum/2019 (Assessment Year 2012-13) Vs. DCIT, Circle-2(2) Manish K. Ajmera (HUF) 4th Floor, Ajmera House Room No. 806 Pathakwadi, L.T. Marg 8th Floor Mumbai-400 002. Old CGO Building M.K. Road PAN : AADHM4708A Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 7396/Mum/2019 (Assessment Year 2011-12) I.T.A. No. 7397/Mum/2019 (Assessment Year 2012-13) Vs. DCIT, Circle-2(2) Ashish K. Ajmera (HUF) 4th Floor, Ajmera House Room No. 806 Pathakwadi, L.T. Marg 8th Floor Mumbai-400 002. Old CGO Buildi…

Manish K. Ajmera (HUF), Mumbai vs. DCIT CC - 2 (2), Mumbai

In the result, appeal of the assessee is allowed

ITA 5001/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Dec 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blemanish K. Ajmera (Huf) V. Dcit – Cc – 2(2) 63/67, Carmello’S Building Room No. 806, 8Th Floor 4Th Floor, Pathakwadi Old Cgo Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 Pan: Aadhm4708A (Appellant) (Respondent) Shri Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Manish K. Ajmera (HUF) v. DCIT – CC – 2(2) 63/67, Carmello’s Building Room No. 806, 8th Floor 4th Floor, Pathakwadi Old CGO Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 PAN: AADHM4708A (Appellant) (Respondent) Shri Dinkle Hariya Assessee by : Department by Shri Sanjay J. Sethi Date of Hearing : 18.11.2020 Date of Pronouncement : 08.12.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appea…

Jiten K. Ajmera (HUF), Mumbai vs. DCIT - CC - 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4999/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Dec 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blejiten K. Ajmera (Huf) V. Dcit – Cc – 2(2) 63/67, Carmello’S Building Room No. 806, 8Th Floor 4Th Floor, Pathakwadi Old Cgo Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 Pan: Aachj7449E (Appellant) (Respondent) Shri Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 63/67, Carmello’s Building Room No. 806, 8th Floor 4th Floor, Pathakwadi Old CGO Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 PAN: AACHJ7449E (Appellant) (Respondent) Shri Dinkle Hariya Assessee by : Department by Shri Sanjay J. Sethi Date of Hearing : 18.11.2020 Date of Pronouncement : 08.12.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeal…

M/S. Cmc Ltd, Mumbai vs. The ACIT RG 10(1), Mumbai

In the result, this appeal filed by the assessee stands partly allowed

ITA 4528/MUM/2008[2002-2003]Status: DisposedITAT Mumbai06 Feb 2020AY 2002-2003

Bench: Shri Shamim Yahya (Am) & Shri Ramlal Negi (Jm)

Section 10ASection 147Section 234DSection 35Section 80H

…THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 4528/Mum/2008 (Assessment Year 2002-03) Tata Consultancy Services Ltd. ACIT Range-10(1) Vs. (upon merger of CMC ltd. with Mumbai. Tata Consultancy Services Ltd.) 9th Floor, Nirmal Building Nariman Point Mumbai-400 021. PAN : AAACC2030K (Appellant) (Respondent) Assessee by None Nitesh Joshi Department by Shri V. Sreekar Date of Hearing 05.12.2019 Date of Pronouncement 06.02.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned CIT(A) dat…

Maharshatra State Power Generation Co. Ltd, Mumbai vs. Addl CIT RG 10(1), Mumbai

The appeals are dismissed

ITA 2043/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Jul 2019AY 2007-08

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.2043/Mum/2011 (िनधा"रण वष" / Assessment Year:2007-08) Maharashtra State Power The Addl. Cit-Range-10(1) Generation Co. Ltd. Aaykar Bhavan बनाम/ Plot No. G-9, Prakashgad, Maharshi Karve Road 2Nd Floor, Anant Kanekar Marg Mumbai-400 020. Vs. Station Road, Bandra (East) Mumbai-400 051. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaecm-2935-R (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Shri Neeraj Seth - Ld.ARFor Respondent: Shri Ajay Kumar-Ld.CIT-DR
Section 148

…Maharashtra State Power Generation Co. Ltd. Assessment Year :2007-08 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.2043/Mum/2011 (िनधा"रण वष" / Assessment Year:2007-08) Maharashtra State Power The Addl. CIT-Range-10(1) Generation Co. Ltd. Aaykar Bhavan बनाम/ Plot No. G-9, Prakashgad, Maharshi Karve Road 2nd Floor, Anant Kanekar Marg Mumbai-400 020. Vs. Station Road, Bandra (East)…

DCIT 12(2)(1), Mumbai vs. Firstsource Solutions Ltd, Mumbai

In the result, Revenue’s appeals are dismissed

ITA 3985/MUM/2016[2008-09]Status: DisposedITAT Mumbai22 May 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri F.V. IraniFor Respondent: Shri Choudhary Arunkumar Singh
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.3985 & 3986/Mum./2016 (Assessment Year : 2008–09 & 2007–08 ) Dy. Commissioner of Income Tax ……………. Appellant Circle–12(2)(1), Mumbai v/s M/s. Firstsource Solutions Ltd. 5th Floor, B–Wing, Paradigm Mindspace Link Road ……………. Respondent Malad (West), Mumbai 400 064 PAN – AAACI8904N C.O. no.32 & 31/Mum./2017 (Arising out of ITA no.3985 & 3986/Mum./2016) (Assessment Year : 2008–09 & 2007–08) M/s. Firstsource Solutions Ltd. 5th Floor, B–Wing, Paradigm ……………. Cros…

NTUC Income Insurance Co–operative Ltd. v. DDIT (33 Taxmann.com 255) — Cited in 11 Judgments | BharatTax