PCIT v. Marck Biosciences Ltd.

106 Taxmann.com 399High Court2019#5653 most cited

What is PCIT v. Marck Biosciences Ltd. authority for?

Failure to issue a valid notice under section 143(2) after the filing of a return of income in response to a notice under section 148 renders the assessment order invalid. Section 292BB does not cure this defect, as it is not a procedural irregularity.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

PCIT vs. Marck Biosciences Ltd · section 143(2) · section 148 · section 292BB · notice · assessment order · jurisdictional issue · invalid notice · return of income

Sections most often in play

Section 142(1)Section 143(2)Section 292BBSection 143(3)Section 147Section 148Section 115JBSection 139

Issues it is cited on

section 292bbsection 292bsection 292section 29section 142section 139section 143(2)notice under section 148scrutiny assessmentsection 142(1)section 143section 148

Judgments citing PCIT v. Marck Biosciences Ltd.

MADHUBEN NAROTTAMBHAI PATEL,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, appeal of the assessee is allowed

ITA 967/SRT/2024[2012-13]Status: DisposedITAT Surat28 Feb 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.967/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Madhuben Narottambhai Patel Income Tax Officer, Ward-3, बनाम/ C/O Modern Furniture, Navsari, Room No.206, Income Vs. Brahman Faliya, Khergam Tax Officer, Char Pool, Awabaug, Road, Chikhli, Navsari-396 521 Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bsppp 1158 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27/02/2025 उद्घोषणा की तारीख/Date Of Pronouncement 28/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.967/SRT/2024 Assessment Year: (2012-13) (Hybrid hearing) Madhuben Narottambhai Patel Income Tax Officer, Ward-3, बनाम/ C/o Modern Furniture, Navsari, Room No.206, Income Vs. Brahman Faliya, Khergam Tax Officer, Char Pool, Awabaug, Road, Chikhli, Navsari-396 521 Navsari-396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No: BSPPP 1158 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rajesh Upadhyay, AR राज" की ओर से /Respondent…

VINOD KUMAR KASTURCHAND GOLECHHA,MUMBAI vs. INCOME TAX OFFICER-19(3)(1), MUMBAI, MUMBAI

In the result appeal filed by the assessee for both the years under consideration stands allowed

ITA 1967/MUM/2024[2009-10]Status: DisposedITAT Mumbai17 Dec 2024AY 2009-10

Bench: Smt Beena Pillai & Smt Renu Jauhriassessment Year: 2010-11 & Assessment Year: 2009-10 Vinod Kumar Kasturchand Income Tax Officer- Golechha 19(3)(1) 321, 3Rd Floor, Piramal Chambers, Amrit Diamond House, Lal Baugh, Near Pnachratna Building, Parel, Vs. Opera House, Mumbai- 400012. Mumbai- 400004. Pan: Acjpg4942J (Appellant) (Respondent)

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Usha Gaikwad, Sr. A.R
Section 143(1)Section 143(2)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2010-11 & Assessment Year: 2009-10 Vinod Kumar Kasturchand Income Tax Officer- Golechha 19(3)(1) 321, 3rd Floor, Piramal Chambers, Amrit Diamond House, Lal Baugh, Near Pnachratna Building, Parel, Vs. Opera House, Mumbai- 400012. Mumbai- 400004. PAN: ACJPG4942J (Appellant) (Respondent) Present for: Assessee by : Shri Himanshu Gandhi Revenue by : Shri Usha Gaikwad, Sr. A.R. Date of Hearing : 17.10.2024 Date of Pronouncement : 17.12.2024 O R D E R Per Been…

VINOD KUMAR KASTURCHAND GOLECHHA,MUMBAI vs. INCOME TAX OFFICER-19(3)(1), MUMBAI, MUMBAI

In the result appeal filed by the assessee for both the years

ITA 1966/MUM/2024[2010-11]Status: DisposedITAT Mumbai17 Dec 2024AY 2010-11

Bench: Smt Beena Pillai & Smt Renu Jauhri

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Usha Gaikwad, Sr. A.R
Section 143(1)Section 143(2)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.1966/M/2024 Assessment Year: 2010-11 & ITA No.1967/M/2024 Assessment Year: 2009-10 Vinod Kumar Kasturchand Golechha 321, 3rd Floor, Amrit Diamond House, Near Pnachratna Building, Opera House, Mumbai- 400004. PAN: ACJPG4942J (Appellant) Income Tax Officer- 19(3)(1) Piramal Chambers, Lal Baugh, Vs. Parel, Mumbai- 400012. (Respondent) Present for: Assessee by : Shri Himanshu Gandhi Revenue by : Shri Usha Gaikwad, Sr. A.R. Date of Hearing : 17.10.2024 Date of Pronou…

ACIT, CENTRAL CIRCLE- 2, NEW DELHI vs. MIDEAST INTEGRATED STEELS LTD., NEW DELHI

In the result, assessee’s appeal is partly allowed, whereas,

ITA 991/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Mideast Integrated Vs. ACIT, Steels Ltd., Central Circle-2, H-1, Zamrudpur Community New Delhi Centre, Kailash Colony, New Delhi PAN :AAACM0846P (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. M/s. Mideast Integrated Central Circle-2, Steels Ltd., New Delhi H-1, Zamrudpur Community Centre, Kailash Colony, New Delhi PAN :AAACM0846P (Appellant) (Respondent) Assessee by Sh. Salil Aggarwal, Sr. Advocate Sr. Shailesh Gup…

MIDEAST INTEGRATED STEELS LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-2, NEW DELHI

In the result, assessee’s appeal is partly allowed, whereas,

ITA 269/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Mideast Integrated Vs. ACIT, Steels Ltd., Central Circle-2, H-1, Zamrudpur Community New Delhi Centre, Kailash Colony, New Delhi PAN :AAACM0846P (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. M/s. Mideast Integrated Central Circle-2, Steels Ltd., New Delhi H-1, Zamrudpur Community Centre, Kailash Colony, New Delhi PAN :AAACM0846P (Appellant) (Respondent) Assessee by Sh. Salil Aggarwal, Sr. Advocate Sr. Shailesh Gup…

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

ITA 32/RJT/2020[2012-13]Status: DisposedITAT Rajkot01 Mar 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Girishbhai Nanjibhai Solanki Vs. ITO A-202, Shyamal Plaza, Nr. Raiya Ward-1(1)(2), Circle, Raiya Road, Rajkot Rajkot PAN: AFPPB7122Q (Applicant) (Respondent) आयकरअपीलसं./ITA Nos. 38,39 & 40/Rjt/2020 िनधा"रणवष"/Asstt. Years:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Chandresh Nanjibhai Bhayani Vs. ITO A-202, Sh…

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

ITA 31/RJT/2020[2011-12]Status: DisposedITAT Rajkot01 Mar 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Girishbhai Nanjibhai Solanki Vs. ITO A-202, Shyamal Plaza, Nr. Raiya Ward-1(1)(2), Circle, Raiya Road, Rajkot Rajkot PAN: AFPPB7122Q (Applicant) (Respondent) आयकरअपीलसं./ITA Nos. 38,39 & 40/Rjt/2020 िनधा"रणवष"/Asstt. Years:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Chandresh Nanjibhai Bhayani Vs. ITO A-202, Sh…

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1022 to 1025/AHD/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 to 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad. PAN: ABDPG8899D (Applicant) (Respondent) Assessee by : Shri P.D. Shah, A.R Revenue by : Shri Alpesh Parmar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 20/09/2022 घोषणा क" तारीख /Date of Pronouncement: 23/11/2022 आदेश/O R…

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

ITA 7599/DEL/2018[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2005-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

ITA 7598/DEL/2018[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2006-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

ITA 166/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Apr 2022AY 2007-08

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2006-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1192/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…ingly we hold that, the provision of section 292BB of the Act does not extend any benefit to the Revenue. 9.9 In holding so we find support and guidance from the judgment of Hon’ble Gujarat High Court in the case of PCIT v/s Marck Biosciences Ltd. reported in 106 Taxmann.com 399 wherein it was held as under; “The facts as emerging from the record show that it is an admitted position that no notice under section 143(2) had been issued after the assessee informed the Assessing Officer to treat the earlier return of income as the return filed in response to the notice under section 148 of the Act. In other words, no…

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1182/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…ingly we hold that, the provision of section 292BB of the Act does not extend any benefit to the Revenue. 9.9 In holding so we find support and guidance from the judgment of Hon’ble Gujarat High Court in the case of PCIT v/s Marck Biosciences Ltd. reported in 106 Taxmann.com 399 wherein it was held as under; “The facts as emerging from the record show that it is an admitted position that no notice under section 143(2) had been issued after the assessee informed the Assessing Officer to treat the earlier return of income as the return filed in response to the notice under section 148 of the Act. In other words, no…

THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD vs. SPECIFIC CERAMIC LTD.,, GANDHINAGAR

In the result the appeal filed by the Revenue is dismissed

ITA 121/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad24 Jun 2021AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 121/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/S. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad.

For Appellant: Shri M.S. Chhajad, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R
Section 139Section 143Section 143(2)Section 143(3)Section 147Section 148Section 292B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 121/AHD/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/s. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad. PAN: AACCS1413N (Applicant) (Respondent) Revenue by : Shri R.R. Makwana, Sr.D.R Assessee by : Shri M.S. Chhajad, A.R सुनवाई क" तारीख/Date of Hearing : 08/06/2021 घोषणा क" तारी…

COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

In the result, we do not find any merit in the appeal

ITA/192/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(2)Section 143(3)Section 147Section 260Section 260ASection 292BSection 45(2)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.192 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7(1), C.R. BUILDING, BANGALORE. ... APPELLANTS (By Sri. E I SANMATHI ADV.,) AND: M/S. C. RAMAIAH REDDY RAMAIAH REDDY COLONY SECTOR-D, BASAVANAGAR BANGALORE-37. ... RESPONDENT (By Sri. A SHANKAR, SR. ADV. A/W Sri. M…

KAMLA CRAFT PACK PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

ITA 810/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.810/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft Pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. Pan: Aaack7985K

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.K. Goel, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 292BSection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.810/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. PAN: AAACK7985K (Applicant) (Respondent) Assessee by : Shri Hem Chhajed, A.R Revenue by : Shri N.K. Goel, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 24/12/2019 घोषणा क" तार"ख /Date of Pronouncement: 20/01/2020 आदेश/O R D E R PER WASEEM AH…

KIRTI MILEX LIMITED,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

ITA 686/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.686/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/S. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2Nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad.

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.K. Goel, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 292BSection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.686/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/s. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad. PAN: AAACK6247J (Applicant) (Respondent) Assessee by : Shri Hem Chhajed, A.R Revenue by : Shri N.K. Goel, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 24/12/2019 घोषणा क" तार"ख /Date of Pronouncement: 20/01/2020 आदेश/O R D E R PER WASEEM AH…

ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result, the appeals of the Revenue stand dismissed

ITA 1810/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1809-1810/AHD/2017 आयकर अपील सं./ITA No.2854/AHD/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/s.Kunj Infrastructure Pvt. Ltd., 4th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. PAN: AADCK1900D (Applicant) (Respondent) : Revenue by Shri L.P Jain, Sr. D.R Assessee by : Shri Deepak R. Shah, A.R सुनवाई क" तार"ख/Date of Hearing : 19/…

ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result, the appeals of the Revenue stand dismissed

ITA 1809/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1809-1810/AHD/2017 आयकर अपील सं./ITA No.2854/AHD/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/s.Kunj Infrastructure Pvt. Ltd., 4th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. PAN: AADCK1900D (Applicant) (Respondent) : Revenue by Shri L.P Jain, Sr. D.R Assessee by : Shri Deepak R. Shah, A.R सुनवाई क" तार"ख/Date of Hearing : 19/…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result, the appeals of the Revenue stand dismissed

ITA 2854/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1809-1810/AHD/2017 आयकर अपील सं./ITA No.2854/AHD/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/s.Kunj Infrastructure Pvt. Ltd., 4th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. PAN: AADCK1900D (Applicant) (Respondent) : Revenue by Shri L.P Jain, Sr. D.R Assessee by : Shri Deepak R. Shah, A.R सुनवाई क" तार"ख/Date of Hearing : 19/…

PCIT v. Marck Biosciences Ltd. (106 Taxmann.com 399) — Cited in 20 Judgments | BharatTax