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

Issues it is cited on

books or books of accountsection 2(12a)section 2(40)section 147(1)section 148(2)rejection of books of accountinterest under section 234bsection 254(1)reason to believeapproval under section 151escapement of incometangible material

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

Jt. CIT(OSD), Circle-3(1)(1), Ahmedabad vs. M/S. N.K. Proteins Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 489/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad25 Jan 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 489/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2011-12)

For Appellant: Shri Vinod Tanwani, CIT.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 489/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2011-12) Jt.CIT(OSD) बनाम/ M/s. N. K. Proteins Pvt. Circle 3(1)(1), Ltd. Vs. 7th Floor, Popular House, Ahmedabad Ashram Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACN9377N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Vinod Tanwani, CIT.DR Shri S. N. Soparkar, S…

Designarch Infrastructure P.Ltd, New Delhi vs. ITO, Ward-7(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8199/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Oct 2020AY 2010-11

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 8199/Del/2019 : Asstt. Year : 2010-11 Designarch Infrastructure Pvt. Ltd., Vs. Income Tax Officer, L-7A(Lgf), South Extension, Part-Ii, Ward-7(1), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aacfi4218C Assessee By : Sh. Raj Kumar, Ca Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 12.10.2020 Date Of Pronouncement: 21.10.2020

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 127(1)Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. K. N. Chary, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 8199/Del/2019 : Asstt. Year : 2010-11 Designarch Infrastructure Pvt. Ltd., Vs. Income Tax Officer, L-7A(LGF), South Extension, Part-II, Ward-7(1), New Delhi-110049 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AACFI4218C Assessee by : Sh. Raj Kumar, CA Revenue by : Sh. Jagdish Singh, Sr. DR Date of Hearing: 12.10.2020 Date of Pronouncement: 21.10.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been f…

Chandulal A.Shah(HUF), Surat vs. The ITO, Ward-3(3)(1), Surat

In the result, the appeal of the assessee, Ind for A

ITA 83/SRT/2017[2000-01]Status: DisposedITAT Surat04 May 2020AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.83 & 84/Srt/2017 िनधा"रणवष"/Assessment Years: 2000-01 & 2004-05 1.Chandulal Amrutlal Shah (Huf), V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [Pan: Aaahc 8116 R] 2.Chandulal Amrutlal Shah, V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [Pan: Adaps 5844 F] अपीलाथ" / Appellant ""थ"/Respondent

Section 147Section 148

…Chandulal A Shah (HUF) v. ITO, Ward-3(3)(1),Surat/ITA. 83 & 84/SRT/2017/A.Y.2000-01 & 2004-05 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A Nos.83 & 84/SRT/2017 िनधा"रणवष"/Assessment Years: 2000-01 & 2004-05 1.Chandulal Amrutlal Shah (HUF), V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [PAN: AAAHC 8116 R] 2.Chandulal Amrutlal Shah, V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [PAN:…

M/S K R Construction, Mumbai vs. Pr CIT Central-3, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7615/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Feb 2020AY 2014-15

Bench: Shri Saktijit Dey & Shri G. Manjunathak.R.Construction Vs. Principal Commissioner Of Basement, Hinal Residency Income Tax-Central-3 19Th Floor Datta Mandir Road Dahanukar Wadi Air India Building Kandivali(W) Nariman Point Mumbai-400 067 Mumbai-400 021

Section 147Section 148Section 151Section 263

…use notice. Therefore, he submitted that the initiation of proceedings u/s 263 is bad in law and liable to be set aside. In this regard, he relied upon the following judicial precedents:- CIT vs. Alagendran Finance Ltd (2007) (7) TMI 304 CIT vs. JET Airways (195 Taxmann 117) Hindustan Lever Ltd vs. R B Wadkar (137 Taxmann 479) My Car (Pune) P. Ltd. vs. ITO 14(4) (104 taxmann.com IS) Multi Commodity Exchange of India Ltd vs. DCIT (WP 451/2018) Malabar Industrial Co. Ltd vs. CIT (243 ITR 83) Siemens Ltd, vs. State of Maharashtra (2006 (12) TMI 203) Kalpana Shantilal Haria vs. ACIT (2018 (1) TMI 195) 9. The Ld. DR…

Rajendra Hariprasad Jani, Vadodara vs. The Income Tax Officer, Ward-8(1), Baroda

In the result, appeal of the assessee is allowed

ITA 1439/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad29 Jan 2020AY 2009-10

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Singhआयकर अपील सं./ Ita No.1439/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2009-10 Rajendra Hariprasad Jani Vs. Ito, Ward-8(1) 37, Jalaramdham Society Vadodara. Gidc Road, Manjalpur Vadodara 390 001. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Written SubmissionsFor Respondent: Shri Dilip Kumar, Sr.DR
Section 143(3)Section 147Section 148Section 80C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘SMC’ BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1439/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2009-10 Rajendra Hariprasad Jani Vs. ITO, Ward-8(1) 37, Jalaramdham Society Vadodara. GIDC Road, Manjalpur Vadodara 390 001. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Written Submissions Revenue by : Shri Dilip Kumar, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 28/01/2020 घोषणा क" तार"ख /Date of Pronouncement: 29/01/2020 आदेश/O R D E R PER RAJPAL…

Sangeeta Garg, New Delhi vs. ACIT Ward 62(5), New Delhi

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

ITA 6133/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Dec 2019AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Sangeeta Garg, Vs. Acit, Flat No.6, Shree Radha Apartments, Ward-62(5), Plot No.3, Sector-9, New Delhi. Dwarka, New Delhi. Pan: Afmpg1036R (Appellant) (Respondent) Assessee By : Shri Nikhil Goyal, Advocate & Shri Bankim Garg, Advocate Revenue By : Shri Saras Kumar, Sr.Dr Date Of Hearing : 12.12.2019 Date Of Pronouncement : 30.12.2019 Order This Appeal By The Assessee Is Directed Against The Order Dated 24Th June, 2019 Of The Cit(A)-38, New Delhi, Relating To Assessment Year 2010-11. 2. The Grounds Raised By The Assessee Are As Under:-

For Appellant: Shri Nikhil Goyal, Advocate &For Respondent: Shri Saras Kumar, Sr.DR
Section 143(3)Section 147Section 147(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Sangeeta Garg, Vs. ACIT, Flat No.6, Shree Radha Apartments, Ward-62(5), Plot No.3, Sector-9, New Delhi. Dwarka, New Delhi. PAN: AFMPG1036R (Appellant) (Respondent) Assessee by : Shri Nikhil Goyal, Advocate & Shri Bankim Garg, Advocate Revenue by : Shri Saras Kumar, Sr.DR Date of Hearing : 12.12.2019 Date of Pronouncement : 30.12.2019 ORDER This appeal by the assessee is directed against the order dated 24th June, 2019 of the CIT(A)-38, New Delhi, relating to Assessment Year 2010-1…

Eagle Burgmann India P.Ltd, Mumbai vs. DCIT Cir 5(1), Mumbai

In the result, appeal stands partly allowed

ITA 2323/MUM/2015[2008-09]Status: DisposedITAT Mumbai23 Dec 2019AY 2008-09

Bench: Shri Saktijit Dey & Shrimanoj Kumar Aggarwal

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kesarwani
Section 143(3)Section 147Section 195Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.2323/Mum./2015 (Assessment Year : 2008–09) Eagle Burgmann India Pvt. Ltd. Gazebo House, 52, Gulmohar Road Opp. Cross Road no.7, JVPD Scheme ……………. Appellant Vile Parle (West), Mumbai 400 049 PAN – AABCS5287P v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–5(1), Mumbai Assessee by : Shri Kishore Phadke Revenue by : Shri Rajeev Kesarwani Date of Hearing –25.09.2019 Date of Order – 23.12.2019 O R D E R PERSAKTIJIT DEY, J.M. The captioned appeal has b…

DCIT, Circle-12(1), Kolkata vs. M/S Dotex Merchandise Pvt. Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and the cross objections are also dismissed as infructuous

ITA 1602/KOL/2016[2010-11]Status: DisposedITAT Kolkata03 May 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 133(6)Section 142(1)Section 143(1)Section 147Section 148Section 68

…1 ITA No. 1602/Kol/2016 & CO No. 55 of 2016 Dotex Merchandise Pvt. Ltd., AY 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1602/Kol/2016 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. Dotex Merchandise Pvt. Ltd. Circle-12(1), Kolkata. (PAN: AAACD9470A) Appellant Respondent & C.O. No. 55/Kol/2016 In I.T.A. No. 1602/Kol/2016 Assessment Year: 2010-11 M/s. Dotex Merchandise Pvt. Ltd. Vs. Deputy Commi…

Dipti Mehta, Kolkata vs. ITO, Ward - 43(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2032/KOL/2018[2010-11]Status: DisposedITAT Kolkata01 Mar 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 132(1)Section 143(1)Section 147Section 148

…1 Dipti Mehta AY- 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, “B” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 2032/Kol/2018 Assessment Year: 2010-11 Dipti Mehta Vs. ITO, Ward 43(2), Kolkata [PAN: AESPM 0353 A] Appellant Respondent Date of Hearing 26.12.2018 Date of Pronouncement 01.03.2019 For the Appellant Shri Anikesh Banerjee, Advocate & Mrs. Saswati Mitra (Dutta), Advocate For the Respondent Shri Sanjoy Mukherjee, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred…

ITO 13(3)(3), Mumbai vs. Vulvan Traders P. Ltd, Mumbai

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एफ’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri N.K. Pradhan, Accountant Member Assessment Years: 2008-09 Income Tax Officer-13(3)(3), M/s Vulvan Traders, 805, Room No.227,02nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AAACV1603K Assessment Years: 2008-09 M/s Vulvan Traders, 805, Income Tax Officer-13(3)(…

Smt. L Sudha Bala, L/R of Late Sri L.Narsa Reddy, Guntur vs. The DCIT, Special Range Guntur, Guntur

In the result, the appeals of the assessee are dismissed

ITA 261/VIZ/2012[1985-86]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1985-86

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 and 1985-86 respectively) L.Sudha Bala Vs. Dy.Commissioner of L/R of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2nd Lane, Guntur [PAN : ACGPL2351P] (अपीलार्थी/ Appel…

Smt. L Sudha Bala, L/R of Late Sri L.Narsa Reddy, Guntur vs. The DCIT, Special Range Guntur, Guntur

In the result, the appeals of the assessee are dismissed

ITA 260/VIZ/2012[1984-85]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1984-85

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 and 1985-86 respectively) L.Sudha Bala Vs. Dy.Commissioner of L/R of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2nd Lane, Guntur [PAN : ACGPL2351P] (अपीलार्थी/ Appel…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2578/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

Solo Hardware P. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

The appeals of the assessee are dismissed

ITA 1486/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 115JSection 139Section 142Section 142(1)Section 143Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, VICE PRESIDENT, and Shri Ramit Kochar, Accountant Member ITA NOs.1485 & 1486/Mum/2017 Assessment Years: 2010-11& 2011-12 M/s Solo Hardware Private ACIT, Limited, Circle-5(3)(2), बनाम/ Shop No.03, Shastri Nagar, Aayakar Bhavan, Vs. Opp. Pant Nagar Police M. K. Road, Station, Ghatkopar (East), Mumbai-400020 Mumbai-400075 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAJCS0760R None "नधा"रती क" ओर से / Assessee by Chaudhary…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1787/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1786/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 Oct 2018AY 2010-11

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1785/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Oct 2018AY 2009-10

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA No.1729 & 1730/Mum/2018 Assessment Year:2010-11 & 2011-12 Shri Dineshkumar C. Doshi, Income Tax Officer-19(1)(4), Prop. Jagruti Metal Inds. Room No.222, 2nd Floor, बनाम/ Office No.305, 3rd Matru Mandir, Vs. Floor,13/12, Virchand Tardeo Road, Umershway, B, 3rd Mumbai-400007 Panjrapole Lane, C. P. Tank, Mumbai-400004 "नधा"रती / Assessee राज"व / Revenue P.A. No.AHMPD4114D None "नधा"रती क" ओर से / Assessee by राज"व क" ओर स…