How many judgments cite PCIT v. Lark Chemicals (P) Ltd.?

162 judgments on BharatTax cite PCIT v. Lark Chemicals (P) Ltd. (195 Taxmann 117), spanning 2016 to 2026.

Which sections of the Income Tax Act does PCIT v. Lark Chemicals (P) Ltd. come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 144B, Section 234B, Section 271(1)(c), Section 145(3).

PCIT v. Lark Chemicals (P) Ltd.

195 Taxmann 117High Court2010#611 most cited

What is PCIT v. Lark Chemicals (P) Ltd. authority for?

Once an assessment is validly reopened under Section 147 for a specific item of income, the Assessing Officer cannot proceed to assess other, distinct items of income if the original ground for reopening itself fails. Explanation 3 to Section 147 does not empower the Assessing Officer to assess new items of income discovered during proceedings where the primary ground for reopening is ultimately not established.

162

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT v. Lark Chemicals · CIT v. Jet Airways · 195 Taxmann 117 · Section 147 · Section 148 · scope of reassessment · Explanation 3 to Section 147 · assessing other income · original ground fails · escapement of income · reason to believe

Also reported as

99 Taxmann.com 311

Sections most often in play

Section 148 Section 147 Section 144B Section 234B Section 271(1)(c)Section 145(3)Section 132 Section 143(3)

Issues it is cited on

books or books of account section 2(12a)section 2(40)section 147(1)section 148(2)rejection of books of account interest under section 234b section 254(1)reason to believe approval under section 151 escapement of income tangible material

Judgments citing PCIT v. Lark Chemicals (P) Ltd.

Kapil Kharbanda, Delhi vs. ITO, Ward-55(5), Delhi

In the result, the appeal is allowed

ITA 2939/DEL/2022[2011-12]Status: DisposedITAT Delhi17 Feb 2023AY 2011-12

Bench: Shri Saktijit Deyassessment Year: 2011-12

Section 133(6)Section 147Section 148

…y different from the income for escapement of which the assessment was reopened under Section 147 of the Act. Thus, he submitted, the addition cannot be sustained. In support, he relied upon the following decisions: i) CIT vs. Jet Airways (India) Pvt. Ltd. 195 Taxmann 117; & ii) Ranbaxy Laboratories Ltd. Vs.CIT (2011) 336 ITR 136 (Del.) – (2011) 242 ITR 117. 7. Learned Departmental Representative relied upon the observations of the Assessing Officer and learned Commissioner (Appeals). 4 ITA No.2939/Del./2022 8. I have considered rival submissions and perused the material available on record. 9. From the…

M/S. Revera Milk & Foods Pvt. Ltd, Mumbai vs. ITO WD 3(3) (1), Mumbai

In the result, appeal by the assessee is allowed

ITA 1974/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 1974/मुं/ 2021 ("न.व. 2012-13) M/S. Revera Milk & Foods Pvt. Ltd., 610, Tulsiyani Chambers, Nariman Point,Mumbai 400 021 Pan: Aadcm-0732-H ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer, Ward 3(3)(1), 6Th Floor, Aaykar Bhavan, Mk Road, Mumbai – 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Bhupendra Shah ""तवाद" "वारा/Respondent By : Shri Tejinder Pal Singh Anand सुनवाई क" "त"थ/ Date Of Hearing : 04/01/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 24/01/2023 आदेश/ Order

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Tejinder Pal Singh Anand

Section 131Section 143(3)Section 147

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एच”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 1974/मुं/ 2021 ("न.व. 2012-13) M/s. Revera Milk and Foods Pvt. Ltd., 610, Tulsiyani Chambers, Nariman Point,Mumbai 400 021 PAN: AADCM-0732-H ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer, Ward 3(3)(1), 6th Floor, Aaykar Bhavan, MK Road, Mumbai – 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Bhupendra Shah ""तवाद" "वारा/Resp…

Mohit Metals Private Limited, Bhiwadi vs. CIT (Appeals), NFAC

In the result, both the appeals filed by the assessee are allowed

ITA 173/JPR/2022[2016-17]Status: DisposedITAT Jaipur14 Dec 2022AY 2016-17

For Appellant: Shri Praphull Mehta, CAFor Respondent: Mrs. Monisha Choudhary, JCIT

Section 147Section 40Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 173 & 174/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17 & 2017-18 cuke M/s. Mohit Metals Private Ltd The ACIT G-1208, Rampura, Mundana, RIICO Vs. Circle-2 Indl. Area, Bhiwadi Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 0087 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praphull Mehta, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Mrunal Santramdas Verma, Ahmedabad

ITA 231/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad09 Dec 2022AY 2011-12

For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 144Section 147Section 50CSection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 The DCIT, Mrunal Santramdas Circle-4(1)(1), Verma, Ahmedabad Vs 307, Sarthik Square, (Appellant) Nr. GNFC Tower, S.G. Highway, Ahmedabad-380054 PAN: AETPV0713J (Respondent) C.O. No. 50/Ahd/2017 (In ITA No. 231/Ahd/2017) Assessment Year 2011-12 Mrunal Santramdas The DCIT, Verma, Circle-4(1)(1), 307, Sarthik Square, Vs Ahmedabad Nr. GNFC Tower, (Respondent) S.G. Highway, Ahmedabad-380054 PAN: AETPV0713J (Appellant) Assessee by: Shri S.N…

Solvex Interchem Pvt. Ltd., Mumbai vs. ACIT- 2 (3)(2), Mumbai

ITA 6973/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Kuldip Singhassessment Year: 2010-11

For Appellant: Shri Himanshu Gandhi, A.RFor Respondent: Shri Azhar Zain Vayal Parambath, D.R

Section 143(3)Section 147Section 147BSection 147CSection 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Solvex Interchem Pvt. ACIT-2(3)(2), Ltd., Room No.552, 5th Floor, Office No.22, Vs. 43/45Rajbahadur Building, Aayakar Bhavan, Tamrind Lane, Fort, M.K. Road, Mumbai – 400 023 New Marine Lines, PAN: AAFCS4957A Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Himanshu Gandhi, A.R. Revenue by : Shri Azhar Zain Vayal Parambath, D.R. Date of Hearing : 14 . 09 . 2022 Date of Pronouncement : 31 . 10 . 2022 O R D E R Per : Kuldip Singh, Judicial Member: The…

Smt Kiran Anil Shah, Mumbai vs. Prin. Comm of Income Tax -27, Mumbai

In the result, the appeal of the assesse is allowed

ITA 686/MUM/2022[2012-13]Status: DisposedITAT Mumbai08 Sept 2022AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhsmt. Kiran Anil Shah Vs. Pcit-27, 3Rd Floor, B-14, Plot No. R. No. 401, 4Th Floor, 33/34, Yogakshema Chs Tower No. 6, Vashi Ltd, Nathpai Nagar, Railway Station Ghatkopar- East, Commercial Complex, Mumbai – 400 077 Vavhi, Navi Mumbai 400 703 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Anrps9911N Appellant .. Respondent

For Appellant: Vijay MehtaFor Respondent: Tejinder Pal Singh

Section 143(3)Section 148Section 263Section 40A(3)

…ITA No.686/Mum/2022 A.Y. 2012-13 1 Smt. Kiran Anil Shah Vs. PCIT-27 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Smt. Kiran Anil Shah Vs. PCIT-27, 3rd Floor, B-14, Plot No. R. No. 401, 4th Floor, 33/34, Yogakshema CHS Tower No. 6, Vashi Ltd, Nathpai Nagar, Railway Station Ghatkopar- East, Commercial Complex, Mumbai – 400 077 Vavhi, Navi Mumbai 400 703 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: ANRPS9911N Appellant .. Respondent Appellant by : Vijay Mehta Respondent by : Tejinder Pal Singh Date of Hearing 29.08.2022…

M/S Edelweiss Rural & Corporate Services Private Limited, Mumbai vs. JCIT Central Circle-1(2), Mumbai

In the result, appeal of the assessee for A

ITA 1041/MUM/2022[2015-16]Status: DisposedITAT Mumbai26 Aug 2022AY 2015-16

Section 127(2)Section 133ASection 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER & M/s. Edelweiss Rural & Vs. ACIT Central Circle-1(2) R.No.906, 9th Floor Corporate Services Pvt. Ltd., (earlier known as M/s. Pratishtha Bhavan Edelweiss Commodities Old CGO Annexure, Services Ltd.,) M.K.Road, Edelweiss House Mumbai – 400 020 Off CST Road Kalina, Santacruz (East) Mumbai PAN/GIR No.AAKCS7311R (Appellant) .. (Respondent) Assessee by Shri Jitendra Jain Revenue by Shri Manoj Kumar Date of Hearing 01/08/2022 Date of Pronouncement 26/08/2022 आदेश / O…

M/S Edelweiss Rural & Corporate Services Private Limited (Earlier Know As M/S Edelweiss Commodities Services Limited), Mumbai vs. ACIT Central Circle-1(2), Mumbai

In the result, appeal of the assessee for A

ITA 1040/MUM/2022[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13

Section 127(2)Section 133ASection 143(1)Section 143(3)Section 147

Income-Tax Officer, Ward - 1(1), Aurangabad vs. M/S. Hassab Realty Pvt.Ltd, Aurangabad

Appeal is dismissed in above terms

ITA 2341/PUN/2017[2012-13]Status: DisposedITAT Pune08 Aug 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.2341/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13 .......अपऩलधथी / Appellant Ito, Ward -1(1), Aurangabad

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Arvind Desai

Section 143Section 68

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.2341/PUN/2017 ननधधारण वषा / Assessment Year : 2012-13 .......अपऩलधथी / Appellant ITO, Ward -1(1), Aurangabad, बनधम / V/s. M/s. Hassab Realty Pvt. Ltd., 4-3-20, Silk Mill Colony, Paithan Road, Aurangabad – 431 001. ……प्रत्यथी / Respondent PAN : AACCH4509A Assessee by : Shri Himanshu Gandhi Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 15.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 08.08.2022 आदेश / ORDER PE…

Rajesh Kumar, Narnaul vs. ITO Ward - 2, Narnaul

In the result, the appeal of the assessee is allowed

ITA 1465/DEL/2020[2013-14]Status: DisposedITAT Delhi03 Aug 2022AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1465/Del/2020 : Asstt. Year : 2013-14 Rajesh Kumar, Vs Income Tax Officer, Krishan Nagar, Narnaul, Ward-2, Mohindergarh, Narnaul, Narnaul, Haryana-123001 Haryana-123001 (Appellant) (Respondent) Pan No. Axqpk2406F Assessee By : Sh. Lalit Mohan, Ca & Ms. Monika Agarwal, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 30.06.2022 Date Of Pronouncement: 03.08.2022

For Appellant: Sh. Lalit Mohan, CA &For Respondent: Ms. Indu Bala Saini, Sr. DR

Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1465/Del/2020 : Asstt. Year : 2013-14 Rajesh Kumar, Vs Income Tax Officer, Krishan Nagar, Narnaul, Ward-2, Mohindergarh, Narnaul, Narnaul, Haryana-123001 Haryana-123001 (APPELLANT) (RESPONDENT) PAN No. AXQPK2406F Assessee by : Sh. Lalit Mohan, CA & Ms. Monika Agarwal, Adv. Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 30.06.2022 Date of Pronouncement: 03.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by…

Shantilal Surji Gala, Bhandup West vs. Income Tax Officer – 29(3)(4), Mumbai

Appeal of the assessee is allowed

ITA 1833/MUM/2021[2011-12]Status: DisposedITAT Mumbai26 Jul 2022AY 2011-12

Bench: Shri Aby T Varkey & Shri Amarjit Singhassessment Years: 2011-12 M/S. Shantilal Surji Gala, Income Tax Officer – 29(3)(4), 603/C, Maven Mahavir C-10, Pratyaksh Bhavan, Universe, Room No.308, Vs. Lbs Road, Bkc, Bandra East, Bhandup West, Mumbai - 400051 Mumbai – 400 078 Pan: Ajrpg9242Q (Appellant) (Respondent) Present For: Assessee By : Shri Chintan Shah, A.R. Revenue By : Shri Amit Kumar Soni, D.R. Date Of Hearing : 11 . 07 . 2022 Date Of Pronouncement : 26 . 07 . 2022 O R D E R Per Amarjit Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals), Nfac, Delhi.

For Appellant: Shri Chintan Shah, A.RFor Respondent: Shri Amit Kumar Soni, D.R

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Years: 2011-12 M/s. Shantilal Surji Gala, Income Tax Officer – 29(3)(4), 603/C, Maven Mahavir C-10, Pratyaksh Bhavan, Universe, Room No.308, Vs. LBS Road, BKC, Bandra East, Bhandup West, Mumbai - 400051 Mumbai – 400 078 PAN: AJRPG9242Q (Appellant) (Respondent) Present for: Assessee by : Shri Chintan Shah, A.R. Revenue by : Shri Amit Kumar Soni, D.R. Date of Hearing : 11 . 07 . 2022 Date of Pronouncement : 26 . 07 . 2022 O R D E R Per Amarjit Singh, Accoun…

Basant Dharmichand Jain, Mumbai vs. DCIT Central Circle 1(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 373/MUM/2022[2007-08]Status: DisposedITAT Mumbai25 Jul 2022AY 2007-08

Section 132Section 133ASection 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Shri Basant Dharmichand Jain Vs. Dy. CIT Central Circle – F-316, Bussa Apartment 1(3), Mumbai 905, 9th Floor, Pratishtha S.V. Road, Nearby Khira Department, Santacruz (W) Bhavan, Old CGO Building Mumbai – 400 054 Annex, M.K.Road Mumbai – 400 020 PAN/GIR No.AAVPJ2045F (Appellant) .. (Respondent) Assessee by Shri Himanshu Gandhi Revenue by Shri Rajiv Singh Date of Hearing 25/07/2022 Date of Pronouncement 25/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appea…

Indian Redcross Society, Godhara vs. The ITO, (Exemption) Ward, Vadodara

In the result, appeal of the assessee is allowed

ITA 1732/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2022AY 2010-11

Bench: The Appeal Is Heard & Decided.”

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R

Section 10Section 148Section 234ASection 234BSection 250Section 271(1)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Pramod Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Indian Redcross Society, The Godhara, ITO(Exemption), PAN: AAATI3644Q Vs Vadodara, (Appellant) (Respondent) Assessee by: Shri Parin Shah, A.R. Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 12 -04-2022 Date of pronouncement : 31-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-5, Vadodara in Appeal no. CIT(…

Karan Polymers Pvt Ltd, Kolkata vs. PCIT-2, Kolkata

In the result, the appeal of the assessee is allowed as per the terms indicated herein above

ITA 270/KOL/2021[2011-12]Status: DisposedITAT Kolkata06 Apr 2022AY 2011-12

Bench: Sri Aby T. Varkey & Sri Manish Borad)

Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri Aby T. Varkey, Judicial Member & Sri Manish Borad, Accountant Member) I.T.A. No.: 270/Kol/2021 Assessment Year: 2011-12 Karan Polymers Pvt. Ltd.........................................................Appellant [PAN: AABCK 3114 F] Vs. Pr. CIT, Kolkata-2................................................................Respondent Appearances by: Sh. S.K. Tulsiyan, Adv. and Ms. Puja Somani, appeared on behalf of the Assessee. Md. Ghayas Uddin, CIT (D/R), appeared on behalf of the Revenue. Date of concluding the hearing : February 28th, 2022 Dat…

I.T.O., Ward-40(1), Kolkata vs. Sri Deepak Bajaj, Kolkata

In the result, the appeal of the Revenue stands dismissed

ITA 75/KOL/2020[2008-09]Status: DisposedITAT Kolkata31 Mar 2022AY 2008-09

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.75/Kol/2020 Assessment Year: 2008-09 Ito, Ward-40(1), Kolkata……………................……........……...…..….. Appellant Vs. Shri Deepak Bajaj…………........ .........................................……….…… Respondent 77, S.P Mukherjee Road, Ground Floor, Kolkata-700026. [Pan: Aeepb5525K] Appearances By: Shri Dilip Chantterjee, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 31, 2022 Date Of Pronouncing The Order : March 31, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 01.08.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.75/Kol/2020 Assessment Year: 2008-09 ITO, Ward-40(1), Kolkata……………................……........……...…..….. Appellant vs. Shri Deepak Bajaj…………........ .........................................……….…… Respondent 77, S.P Mukherjee Road, Ground Floor, Kolkata-700026. [PAN: AEEPB5525K] Appearances by: Shri Dilip Chantterjee, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : M…

Sh. Hafizuddin Hazi, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 3690/DEL/2016[2006-07]Status: DisposedITAT Delhi16 Feb 2022AY 2006-07

For Appellant: Shri Raj Kumar, CA &For Respondent: Shri Kumar Padmapani Bora, Sr. DR

Section 147Section 150(2)Section 151(2)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2006-07 Hafizuddin Hazi, Vs ITO, C/o Raj Kumar & Associates, CA, Ward-48 (2), L-7A (LGF), South Extn., Part-2, New Delhi. New Delhi. PAN: AAQPH6525F (Appellant) (Respondent) Assessee by : Shri Raj Kumar, CA & Shri Sachin Kumar, CA Revenue by : Shri Kumar Padmapani Bora, Sr. DR Date of Hearing : 18.11.2021 Date of Pronouncement : 16.02.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 29th March, 2016…

Sunayana Commercial P. Ltd., Mumbai vs. Pr. CIT -City-3, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 900/MUM/2021[2011-12]Status: DisposedITAT Mumbai20 Jan 2022AY 2011-12

Bench: Shri Promod Kumar ()And Ms. Suchitra Kamble () Assessment Year: 2011-12 Sunayana Commercial Pvt. Ltd., Pr. Commissioner Of Income Tax, 609, 6Th Floor, Inizio, Cardial Vs. City-3, Room No. 612, 6Th Floor, Gracious Road, Opp. P & G Plaza, Andheri (East), Aayakarbhavan, Maharshikarve Mumbai-400099. Road, Mumbai-400020. Pan No. Aajcs 4896 A Appellant Respondent Assessee By : Mr. Prakash Jhunjhunwala, Ar Revenue By : Mr. Harendra Narayan Singh, Cit-Dr Date Of Hearing : 11/01/2022 Date Of Pronouncement : 20/01/2022

For Appellant: Mr. Prakash Jhunjhunwala, ARFor Respondent: Mr. Harendra Narayan Singh, CIT-DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 14ASection 263Section 263d

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PROMOD KUMAR (VICE PRESIDENT)AND MS. SUCHITRA KAMBLE (JUDICIAL MEMBER) Assessment Year: 2011-12 Sunayana Commercial Pvt. Ltd., Pr. Commissioner of Income Tax, 609, 6th floor, Inizio, Cardial Vs. City-3, Room No. 612, 6th floor, Gracious Road, Opp. P and G Plaza, Andheri (East), AayakarBhavan, MaharshiKarve Mumbai-400099. Road, Mumbai-400020. PAN No. AAJCS 4896 A Appellant Respondent Assessee by : Mr. Prakash Jhunjhunwala, AR Revenue by : Mr. Harendra Narayan Singh, CIT-DR Date of Hearing : 11/01/2022 Date of pronouncement : 20/01/2022 ORDER…

Ab Sciex Pte Ltd., Singapore vs. ACIT, Circle Int. Tax. 1(1)(1), New Delhi

Appeal of the assessee is allowed

ITA 515/DEL/2021[2012-13]Status: DisposedITAT Delhi26 Nov 2021AY 2012-13

Bench: Shri O. P. Kant & Ms. Suchitra Kambleasstt. Year 2012-13

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Mrs. Anupama Anand, CIT

Section 131Section 143(3)Section 144CSection 144C(13)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI (Through Video Conferencing) BEFORE SHRI O. P. KANT, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Asstt. Year 2012-13 M/s. AB Sciex Pte. Ltd. Vs. ACIT, Block 33, 46 Marsiling Circle Int. Tax. 1(1)(1), Industrial Estate New Delhi. 30406, Singapore 739256 PAN AANCA1192P (Appellant) (Respondent) Assessee by: Shri Ajay Vohra, Sr. Advocate Ms. Suchita Kanodia, CA Department by : Mrs. Anupama Anand, CIT Date of Hearing 11/11/2021 Date of 26/11/2021 pronouncement O R D E R PER SUCHITRA KAMBLE,JM This appeal is filed by the assessee against th…

M/S Hinal Estate Pvt Ltd., Mumbai vs. Pr CIT 10, Mumbai

ITA 7938/MUM/2019[2009-10]Status: DisposedITAT Mumbai08 Mar 2021AY 2009-10

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.7938 /Mum/2019 (Assessment Year: 2009-10) M/S Hinal Estate Private Ltd. Principal Commissioner Of A-1 Hinal Estate, Patel Wadi, Vs. Income Tax-10, Room No. 416, 4Th Floor, S.V. Road, Borivali West, Mumbai – 400 057 Aaykar Bhavan, M.K. Road, Mumbai- 400 020 Pan No. Aabch6287J (Assessee) (Revenue) Assessee By : Shri. Naresh Jain, A.R Revenue By : Shri Sandeep Raj, D.R Date Of Hearing : 08/02/2021 Date Of Pronouncement: 08/03/2021

For Appellant: Shri. Naresh Jain, A.RFor Respondent: Shri Sandeep Raj, D.R

Section 143(1)Section 143(3)Section 147Section 263Section 68

…ITA No.7938/Mum/2019 A.Y. 2009-10 M/s Hinal Estate Pvt. Ltd. Vs. PCIT-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.7938 /MUM/2019 (Assessment Year: 2009-10) M/s Hinal Estate Private Ltd. Principal Commissioner of A-1 Hinal Estate, Patel Wadi, Vs. Income Tax-10, Room No. 416, 4th Floor, S.V. Road, Borivali West, Mumbai – 400 057 Aaykar Bhavan, M.K. Road, Mumbai- 400 020 PAN No. AABCH6287J (Assessee) (Revenue) Assessee by : Shri. Naresh Jain, A.R Revenue by : Shri Sandeep Raj, D.R Date of Hearing…

Smt. Sheela Yogi, Jaipur vs. Income Tax Officer, Jaipur

In the result, ground no. 3 & 4 of the assessee’s appeal are allowed

ITA 398/JPR/2018[2010-11]Status: DisposedITAT Jaipur02 Feb 2021AY 2010-11

Bench: Him Under Rule 46A Of The Income Tax Act, 1962. 2(I) On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act.

For Appellant: Sh. Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (JCIT)

Section 131Section 133(6)Section 143(2)Section 147Section 68

…, in the course of proceedings under section 147.” 14 Sheela Yogi, Jaipur Vs. ITO, Jaipur 13. The decision of the Hon’ble Rajasthan High Court has thereafter been followed by the Hon’ble Bombay High Court in case of CIT vs. Jet Airlines India Pvt. Ltd (2010) 195 Taxmann 117 wherein after considering the explanation 3 to section 147, it was held that Explanation 3 does not and cannot override the necessity of fulfilling the conditions set out in the substantive part of section 147 and the decision of the Hon’ble Rajasthan High Court continues to hold the field and the relevant findings read as under: “14. The se…