OCIT v. Videocon International Ltd.

6 SOT 227Income Tax Appellate Tribunal#25483 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 143(1)Section 143(3)Section 154Section 244ASection 250Section 244A(2)

Judgments citing OCIT v. Videocon International Ltd.

GLAXOSMITHKLINE PHARMACEUTICALS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -7(1)(1), MUMBAI

In the result, both the appeals filed by the assessee for A

ITA 3306/MUM/2024[2000-01]Status: DisposedITAT Mumbai09 Dec 2024AY 2000-01

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am

For Appellant: Shri Anish Thacker &For Respondent: Shri. Ram Krishn Kedia (Sr. DR.)
Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250

…cision of the co-ordinate bench in the case of DBS Bank Ltd. (ITA No. 4869/M/2010), Ramnath Exports Pvt. Ltd. (ITA No. 3118/Del/2009), State Bank of India (ITA No. 6817/ & 6823/M/2012), South India Bank Ltd. 237 CTR 74 (Kerala HC), Videocon International Ltd. 6 SOT 227 (ITAT, Mumbai), Artist Tree Pvt. Ltd. (93 ITD 603)(ITAT Mumbai). 10. In an appeal before the ld. CIT(A), it was held that as per the provisions of section 244A(2) of the Act, whether the delay in the claim is attributable to the assessee or the ld. A.O., was to be decided by the Chief Commissioner or the Commissioner as the case may be and further…

GLAXOSMITHKLINE PHARMACEUTICALS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), , MUMBAI

In the result, both the appeals filed by the assessee for A

ITA 3305/MUM/2024[1999-20]Status: DisposedITAT Mumbai09 Dec 2024AY 1999-20

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am

For Appellant: Shri Anish Thacker &For Respondent: Shri. Ram Krishn Kedia (Sr. DR.)
Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250

…cision of the co-ordinate bench in the case of DBS Bank Ltd. (ITA No. 4869/M/2010), Ramnath Exports Pvt. Ltd. (ITA No. 3118/Del/2009), State Bank of India (ITA No. 6817/ & 6823/M/2012), South India Bank Ltd. 237 CTR 74 (Kerala HC), Videocon International Ltd. 6 SOT 227 (ITAT, Mumbai), Artist Tree Pvt. Ltd. (93 ITD 603)(ITAT Mumbai). 10. In an appeal before the ld. CIT(A), it was held that as per the provisions of section 244A(2) of the Act, whether the delay in the claim is attributable to the assessee or the ld. A.O., was to be decided by the Chief Commissioner or the Commissioner as the case may be and further…

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

The appeal of the Revenue is dismissed

ITA 1360/MUM/2016[1995-96]Status: DisposedITAT Mumbai21 May 2018AY 1995-96

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1995-96 Dcit-2(2)(1), M/S State Bank Of India, R. No.545, Financial Reporting & बनाम/ Aayakar Bhavan Taxation Department, 3Rd Vs. M.K. Road, Floor, Corporate Centre, Mumbai-400020 State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacs8577K

Section 244ASection 51

…44A(2) and declined interest under section 244A(2) without referring the matter to CCIT or CIT and therefore, the Assessing Officer's action cannot be justified following the principles laid down by the ITAT in the cases of OCIT vs. Videocon International Ltd 6 SOT 227 (Mum) 2006-TIOL-90- ITAT-MUM) and Artist Tree Pvt. Ltd vs. Income Tax Officer (2005) 93 ITO 603 (Mum). It was also submitted that giving effect to the orders of the ITAT are proceedings equivalent to Sec.154 as has been considered by the Hon'ble Bombay High Court in the case of Empire Industries Ltd vs. CIT (1992) 93 ITR 295 (Bom). Further issue is…

OCIT v. Videocon International Ltd. (6 SOT 227) — Cited in 3 Judgments | BharatTax