P.V.S. Beedies Pvt. Ltd. v. Assistant Commissioner of Income-tax

103 Taxmann 294Supreme Court of India1999#3188 most cited

What is P.V.S. Beedies Pvt. Ltd. v. Assistant Commissioner of Income-tax authority for?

An assessment can be reopened even if the reopening is based on an audit objection, regardless of whether the issue involved is factual or legal.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

P.V.S. Beedies Pvt. Ltd. v. Assistant Commissioner of Income-tax · 103 Taxmann 294 · SC · 1999 · reassessment · reopening assessment · audit objection · change of opinion · Section 147 · Section 148 · tangible material

Sections most often in play

Section 143(3)Section 144Section 147Section 148Section 14ASection 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

mere change of opinionkelvinatorsection 80p(2)(a)change of opiniongross total incomedisallowance under section 14atangible materialsection 80p(2)(a)(i)chief commissionersection 80p(2)(d)section 80p(2)disallowance u/s 14a

Judgments citing P.V.S. Beedies Pvt. Ltd. v. Assistant Commissioner of Income-tax

PR. COMMISSIONER OF INCOME TAX -4, NEW DELHI vs. M/S NTPC LTD

ITA/113/2026HC Delhi09 Feb 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 143(3)Section 147Section 260ASection 80

…ITA 113/2026 and 82/2026 Page 1 of 8 $~71 and 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 09.02.2026 + ITA 113/2026, CM APPL. 8916/2026, CM APPL. 8917/2026 + ITA 82/2026, CM APPL. 6918/2026, CM APPL. 6919/2026 PR COMMISSIONER OF INCOME TAX - 4, NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs versus M/S NTPC LTD .....Respondent Through: Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. S…

PR COMMISSIONER OF INCOME TAX - 4, NEW DELHI vs. M/S NTPC LTD

ITA/82/2026HC Delhi09 Feb 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 147Section 260ASection 80

…ITA 113/2026 and 82/2026 Page 1 of 8 $~71 and 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 09.02.2026 + ITA 113/2026, CM APPL. 8916/2026, CM APPL. 8917/2026 + ITA 82/2026, CM APPL. 6918/2026, CM APPL. 6919/2026 PR COMMISSIONER OF INCOME TAX - 4, NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs versus M/S NTPC LTD .....Respondent Through: Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. S…

INCOME TAX OFFICER, WARD-4(2), JALANDHAR, , CIVIL LINES vs. SH. BARJESH SINGHAL, MODERN COLONY

In the result, the appeal filed by the revenue is allowed for statistical purpose

ITA 363/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Written submission)
Section 142(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 363/Asr/2024 Assessment Year: 2016-17 Income Tax Officer, Vs. Sh. Barjesh Singhal, Ward-4(2), Jalandhar Room No. 109, Ground Floor, Civil Lines C.R. Building (Old Wing), Civil Lines, Jalandhar, Punjab 144001 [PAN: ACUPS 7288N] (Appellant) (Respondent) Appellant by : None (Written submission) : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 15.07.2025 Date of Pronouncement : 13.10.2025 ORDER Per Udayan Dasgupta, J.M.: T…

DNH SPINNERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeal being infructuous is dismissed

ITA 2624/MUM/2025[2008-09]Status: DisposedITAT Mumbai24 Jun 2025AY 2008-09
For Appellant: \nShri Rushabh Mehta, CAFor Respondent: \nShri Annavaram Kosuri, (Sr. AR)
Section 124(3)Section 143(3)Section 144Section 170(2)Section 80I

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI\nBEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 2624/MUM/2025\n(A.Y. 2008-09)\nDNH Spinners Private v/s. Assistant Commissioner of\nLimited, Unit No. 1701, 17th बनाम Income Tax, Central Circle\nFloor, Supreme Headquarters,\nJunction of 14th and 33rd\nRoad, Bandra West, Mumbai\n400 050, Maharashtra\n1(2), 9th Floor, Pratishtha\nBhavan, Mumbai\n400020,\nMaharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCD5709P\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\nAppellant by:\nShri Rushabh Mehta…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLEU��, PANCHKULA

Appeal is allowed

ITA 595/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM\n\nआयकर अपील सं. / ITA No. 588/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2014-15\nThe Haryana State Co-operative\nAgriculture and Rural Development\nBay No. 31-34, Sector 2, Panchkula\nस्थायी लेखा सं. / PAN NO: AAATT3989M\nअपीलार्थी/Appellant\nबनाम\nThe DCIT,\nCircle, Panchkula\nप्रत्यर्थी/Respondent\n\nआयकर अपील सं. / ITA…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, PANCHKULA

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT,CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

MAHESHWARI MEGAVENTURES LIMITED ,HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-16(2), HYD, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 1291/HYD/2016[2009-10]Status: HeardITAT Hyderabad03 May 2024AY 2009-10

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Kumar Pranav, CIT-DR
Section 143(3)Section 147Section 50C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1291/Hyd/2016 (धििाारण वर्ा / Assessment Year: 2009-10) M/s. Maheshwari Megaventures The Asst. Commissioner of Limited, Vs. Income Tax, Hyderabad Circle-16(2), [PAN No. AADCM9780D] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee by: Shri K.C. Devdas, AR राजस्‍व द्वारा / Revenue by: Shri Kumar Pranav, CIT-DR सुिवाई की तारीख/Date of hearing: 02/04/2024 घोर्णा की ता…

ACIT, CHENNAI vs. A.M.RATNAM, CHENNAI

In the result, appeal filed by the revenue for assessment year 2006-07 is partly allowed for statistical purposes

ITA 1738/CHNY/2013[2006-07]Status: DisposedITAT Chennai05 Jan 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.1736 To 1738/Chny/2013 ("नधा"रणवष" / Assessment Years: 2004-05 To 2006-07) The Assistant Commissioner Of Income Vs Mr. A.M. Ratnam Tax, 1, Velavan Street, Media Circle-Ii, West Kamakoti Nagar, Chennai-600 034. Valasaravakkam, Chennai-600 087. Pan: Addpr 8973M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: 21.10.2021
Section 147Section 151(1)

…bmitted that an assessment can be reopened even if the same is done based on audit objection (irrespective of whether the issue involved is factual or legal). Reliance is placed on the decisions in the following cases viz., CIT Vs PVS Beedies Pvt Limited 1999 103 Taxmann 294 (SC) and Rajesh Jhaveri Stock Brokers 291 ITR 500 (SC). 3. The Id CIT(A) erred in deleting the disallowance made under the head post production expenses amounting to Rs.57.85 lacs; 3.1 The Id CIT(A) failed to appreciated that in para 11 of the CIT(A) order, it could be seen that in respect of the films Boys(Telugu) and Nee Manasu, Naaku Tel…

ACIT, CHENNAI vs. A.M.RATNAM, CHENNAI

In the result, appeal filed by the revenue for assessment year 2006-07 is partly allowed for statistical purposes

ITA 1737/CHNY/2013[2005-06]Status: DisposedITAT Chennai05 Jan 2022AY 2005-06

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.1736 To 1738/Chny/2013 ("नधा"रणवष" / Assessment Years: 2004-05 To 2006-07) The Assistant Commissioner Of Income Vs Mr. A.M. Ratnam Tax, 1, Velavan Street, Media Circle-Ii, West Kamakoti Nagar, Chennai-600 034. Valasaravakkam, Chennai-600 087. Pan: Addpr 8973M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: 21.10.2021
Section 147Section 151(1)

…bmitted that an assessment can be reopened even if the same is done based on audit objection (irrespective of whether the issue involved is factual or legal). Reliance is placed on the decisions in the following cases viz., CIT Vs PVS Beedies Pvt Limited 1999 103 Taxmann 294 (SC) and Rajesh Jhaveri Stock Brokers 291 ITR 500 (SC). 3. The Id CIT(A) erred in deleting the disallowance made under the head post production expenses amounting to Rs.57.85 lacs; 3.1 The Id CIT(A) failed to appreciated that in para 11 of the CIT(A) order, it could be seen that in respect of the films Boys(Telugu) and Nee Manasu, Naaku Tel…

ACIT, CHENNAI vs. A.M.RATNAM, CHENNAI

In the result, appeal filed by the revenue for assessment year 2006-07 is partly allowed for statistical purposes

ITA 1736/CHNY/2013[2004-05]Status: DisposedITAT Chennai05 Jan 2022AY 2004-05

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.1736 To 1738/Chny/2013 ("नधा"रणवष" / Assessment Years: 2004-05 To 2006-07) The Assistant Commissioner Of Income Vs Mr. A.M. Ratnam Tax, 1, Velavan Street, Media Circle-Ii, West Kamakoti Nagar, Chennai-600 034. Valasaravakkam, Chennai-600 087. Pan: Addpr 8973M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: 21.10.2021
Section 147Section 151(1)

…bmitted that an assessment can be reopened even if the same is done based on audit objection (irrespective of whether the issue involved is factual or legal). Reliance is placed on the decisions in the following cases viz., CIT Vs PVS Beedies Pvt Limited 1999 103 Taxmann 294 (SC) and Rajesh Jhaveri Stock Brokers 291 ITR 500 (SC). 3. The Id CIT(A) erred in deleting the disallowance made under the head post production expenses amounting to Rs.57.85 lacs; 3.1 The Id CIT(A) failed to appreciated that in para 11 of the CIT(A) order, it could be seen that in respect of the films Boys(Telugu) and Nee Manasu, Naaku Tel…

J.D. SONS STEEL PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 1061/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Aug 2021AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Rajesh Jain, CAFor Respondent: Shri Umesh Takiyar, Sr.D.R
Section 139Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(1)Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.1060 & 1061/DEL/2015 Assessment Year 2007-08 & 2009-10 J.D. Sons Steel Pvt. Ltd., v. ACIT, B-17, First Floor, Circle-II, Nehru Ground, NIT, Faridabad. Faridabad. TAN/PAN: AAACJ9814A (Appellant) (Respondent) Appellant by: Shri Rajesh Jain, CA Respondent by: Shri Umesh Takiyar, Sr.D.R. Date of hearing: 05 07 2021 Date of pronouncement: 31 08 2021 O R D E R PER, AMIT SHUKLA, J.M. The aforesaid appeals have been filed by the assessee against separate impugned ord…

SHRI ARVINDBHAI LALLUBHAI LAKHANKIYA,,SURAT vs. THE ACIT, CIRCLE-9,, SURAT

ITA 962/AHD/2016[2006-07]Status: DisposedITAT Surat12 Oct 2020AY 2006-07

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.962/Ahd/2016; "नधा"रणवष"/Assessment Year: 2006-07 Shri Arvindbhai Lallubhai V Asst. Commissioner Of Lakhankiya, B-78, Hans Society, S Income Tax, Circle-9, Surat. Varchha Road, Surat. . [Pan: Aadpl 3819 P] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Ashwin Parekh – Ar राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr.Dr

Section 131Section 133ASection 143(1)Section 143(3)Section 147Section 50C(3)

…आयकरअपील"यअ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL : SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.962/AHD/2016; "नधा"रणवष"/Assessment Year: 2006-07 Shri Arvindbhai Lallubhai V Asst. Commissioner of Lakhankiya, B-78, Hans Society, s Income Tax, Circle-9, Surat. Varchha Road, Surat. . [PAN: AADPL 3819 P] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Ashwin Parekh – AR राज"वक"ओरसे /Revenue by Mrs. Anupama Singla – Sr.DR सुनवाईकीतारीख/ Date of hearin…

LODHA CONSTRUCTON ( DOMBIVALI ) NOW MERGED WITH LODHA DEVLOPERS P. LTD,MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

In the result these grounds of appeal are allowed for statistical

ITA 7074/MUM/2016[2007-08]Status: DisposedITAT Mumbai20 Mar 2020AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singhlodha Construction (Dombivali), Dcit Central Circle-7(3) Now Merged With Lodha Room No. 655, Aayakar Developers Pvt. Ltd.), 412, Vs. Bhavan, M.K. Road, 4Th Floor, 17G Vardhaman Mumbai-400020. Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai-400001 Pan: Aabfl3409M Appellant Respondent Appellant By : Ms. Aarti Sathe (Ar) Respondent By : Shri Michael Jerald (Sr.Dr)

For Appellant: Ms. Aarti Sathe (AR)For Respondent: Shri Michael Jerald (Sr.DR)
Section 143(3)Section 147Section 148Section 254(1)Section 40A(3)Section 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Lodha Construction (Dombivali), DCIT Central Circle-7(3) Now merged with Lodha Room No. 655, Aayakar Developers Pvt. Ltd.), 412, Vs. Bhavan, M.K. Road, 4th Floor, 17G Vardhaman Mumbai-400020. Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai-400001 PAN: AABFL3409M Appellant Respondent Appellant by : Ms. Aarti Sathe (AR) Respondent by : Shri Michael Jerald (Sr.DR) Date of Hearing : 04.02.2020 Date of Pronouncement : 20.03.2020 ORDERUNDER SECTION 254(1)OF INCOME TAX…

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