PCIT v. JSW Steel Ltd.

115 Taxmann.com 165High Court2020#1233 most cited

What is PCIT v. JSW Steel Ltd. authority for?

Reassessment initiated under Section 148 is invalid if the reasons recorded for reopening incorrectly state that no return of income was filed by the assessee when a return had, in fact, been filed. Such a fundamental factual error vitiates the entire basis for the reassessment proceedings.

92

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. JSW Steel Ltd. · Section 148 · reassessment validity · reasons recorded for reassessment · factual error in reasons · no return filed · assessee filed return · vitiated reassessment · Section 263 · Section 10(37) · 422 ITR 1

Also reported as

422 ITR 1270 Taxmann 201

Sections most often in play

Section 143(3)Section 263Section 56(2)(viii)Section 57(iv)Section 148Section 10(37)Section 145B(1)Section 151

Issues it is cited on

section 145b(1)section 11bsection 145a(b)section 145bsection 2(24)(xviii)section 45(5)section 57(iv)section 56(2)(viii)sanction under section 151section 10(37)section 142afaceless assessment scheme

Judgments citing PCIT v. JSW Steel Ltd.

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153DSection 2

…आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Ch…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./Ita No. 579/Chd/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./Ita Nos.582 To 584/Chd/2023 निर्धारण वर्ष / Assessment Years : 2014-15 To 2016-17 & आयकर अपील सं./Ita No. 591/Chd/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/O Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था.लेखा सं./Pan No: Aaicm9120E अपीलाथ/Appellant बनाम प्रथीय/Respondent Deputy Commissioner Of Income-Tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./Ita Nos.482 & 483/Chd/2023 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Vaishali Aggarwal C/O Parikshit Aggarwal, Chartered Accountant, H No. 3035, Sector 27D, Chandigarh- 160022. स्था.लेखा सं./Pan No: Aaqpa4025M अपीलाथ/Appellant बनाम प्रथीय/Respondent Deputy Commissioner Of Income-Tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./Ita No. 846/Chd/2023

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था.लेखा सं./PAN NO: AAICM9120E अपीलाथ/Appellant बनाम प्रथी…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 153A

…आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था/PAN NO: AAICM9120E अपीलाथ/Appellant बनाम प्रथ्याथ/…

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपीलसं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपीलसं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Cha…

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…आयकर अपीलीय अधिकरण, चंड़ीगढ़ यपीठ, चंड़ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1,…

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1,…

Shri Munish Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals filed for Assessee are disposed off as under:

ITA 171/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh09 Oct 2024AY 2012-13

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 156/CHD/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ ITA No. 157/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ ITA No. 158/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No. 169/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ ITA No. 170/CHD/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ ITA No. 171/CHD/2019 "नधा…

Shri Munish Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals filed for Assessee are disposed off as under:

ITA 170/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Oct 2024AY 2011-12

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 156/CHD/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ ITA No. 157/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ ITA No. 158/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No. 169/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ ITA No. 170/CHD/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ ITA No. 171/CHD/2019 "नधा…

Shri Munish Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals filed for Assessee are disposed off as under:

ITA 169/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh09 Oct 2024AY 2010-11

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 156/CHD/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ ITA No. 157/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ ITA No. 158/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No. 169/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ ITA No. 170/CHD/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ ITA No. 171/CHD/2019 "नधा…

Shri Munish Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals filed for Assessee are disposed off as under:

ITA 158/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh09 Oct 2024AY 2014-15

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 156/CHD/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ ITA No. 157/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ ITA No. 158/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No. 169/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ ITA No. 170/CHD/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ ITA No. 171/CHD/2019 "नधा…

Shri Munish Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals filed for Assessee are disposed off as under:

ITA 157/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh09 Oct 2024AY 2009-10

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 156/CHD/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ ITA No. 157/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ ITA No. 158/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No. 169/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ ITA No. 170/CHD/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ ITA No. 171/CHD/2019 "नधा…

Shri Munish Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals filed for Assessee are disposed off as under:

ITA 156/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh09 Oct 2024AY 2008-09

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 156/CHD/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ ITA No. 157/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ ITA No. 158/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No. 169/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ ITA No. 170/CHD/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ ITA No. 171/CHD/2019 "नधा…

Smt. Priya Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals of the Assessee are disposed off as under:-

ITA 155/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Oct 2024AY 2011-12

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 153 To 155/Chd/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Ackpa6762B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024 आदेश/Order Per Bench:

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 2Section 2(22)(e)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 153 to 155/CHD/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The ACIT, बनाम Central Circle-II, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./PAN No: ACKPA6762B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR सुनवा…

Smt. Priya Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals of the Assessee are disposed off as under:-

ITA 154/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh09 Oct 2024AY 2010-11

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 153 To 155/Chd/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Ackpa6762B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024 आदेश/Order Per Bench:

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 2Section 2(22)(e)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 153 to 155/CHD/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The ACIT, बनाम Central Circle-II, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./PAN No: ACKPA6762B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR सुनवा…

Smt. Priya Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals of the Assessee are disposed off as under:-

ITA 153/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh09 Oct 2024AY 2009-10

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 153 To 155/Chd/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Ackpa6762B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024 आदेश/Order Per Bench:

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 2Section 2(22)(e)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 153 to 155/CHD/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The ACIT, बनाम Central Circle-II, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./PAN No: ACKPA6762B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR सुनवा…

Economic Explosives Limited, Nagpur vs. National E Assessment Centre, New Delhi

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.177/Nag./2022 (Assessment Year : 2017–18) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1(2), Nagpur ITA no.242/Nag./2023 (Assessment Year : 2018–19) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1, Nagpur Assessee…

Economic Explosives Limited, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 1 (2), Nagpur

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.177/Nag./2022 (Assessment Year : 2017–18) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1(2), Nagpur ITA no.242/Nag./2023 (Assessment Year : 2018–19) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1, Nagpur Assessee…

Ipca Laboratories Ltd., Mumbai vs. Dy CIT -CC-5(2), Mumbai

In the result, both the appeals of the assessee as well as the revenue for AYs 2009-10, 2010-11, 2011-12, 2012-13 & 2014-15 are partly allowed

ITA 881/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15)

For Appellant: Shri Madhur Agrawal (Adv)For Respondent: Shri K. C Selvamani (DR)
Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) IPCA Laboratories Ltd बिधम/ DCIT, Central Circle-5(2) 19th Floor, Air India 48 Kandivli I…

Ipca Laboratories Ltd., Mumbai vs. Dy CIT -CC-5(2), Mumbai

In the result, both the appeals of the assessee as well as the

ITA 880/MUM/2021[2009-10]Status: DisposedITAT Mumbai08 Apr 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. Vs.…

Dy.CIT CC -5(2) Cent. RG. -5, Mumbai vs. M/S. Ipca Laboratories Ltd, Mumbai

In the result, both the appeals of the assessee as well as the

ITA 2571/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Apr 2024AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बि…