How many judgments cite PCIT v. Tupperware India Pvt. Ltd.?

58 judgments on BharatTax cite PCIT v. Tupperware India Pvt. Ltd. (236 Taxmann 494), spanning 2016 to 2026.

Which sections of the Income Tax Act does PCIT v. Tupperware India Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 143(1), Section 151, Section 250.

PCIT v. Tupperware India Pvt. Ltd.

236 Taxmann 494High Court2016#1990 most cited

What is PCIT v. Tupperware India Pvt. Ltd. authority for?

The incomplete disposal of an assessee's objections by the Assessing Officer makes the reassessment proceedings invalid. The Assessing Officer must dispose of the objections by a speaking order.

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. Tupperware India Pvt. Ltd. · Section 148 · reopening of assessment · objections to reasons · speaking order · disposal of objections · reassessment proceedings · CIT(A) · defects in assessment

Also reported as

127 DTR 161

Sections most often in play

Section 147 Section 148 Section 143(3)Section 143(1)Section 151 Section 250 Section 133(6)Section 133A

Read the full judgment

Issues it is cited on

first proviso to section 147 borrowed satisfaction reason to believe tangible material escapement of income section 44ab reopening of assessment notice under section 148 reassessment proceedings double taxation speaking order section 148

Judgments citing PCIT v. Tupperware India Pvt. Ltd.

DCIT, Central Circle - 1(1), Kolkata vs. M/S. Alembic Merchants Pvt. Ltd., Kolkata

In the result, the appeal of revenue fails

ITA 1826/KOL/2018[2009-10]Status: DisposedITAT Kolkata20 Nov 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2009-10 Dcit, Central Cir-1(1), Kolkata Vs. M/S. Alembic Merchants Pvt. Ltd Pan: Aacca 0918Q Appellant Respondent

Section 142(1)Section 147Section 148Section 153(2)Section 68

…1 A.Y 2009-10 M/s. Alembic Merchants P.Ltd आयकर अपीलीय अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM and Hon’ble Shri A. T. Varkey, JM Assessment Year: 2009-10 DCIT, Central Cir-1(1), Kolkata Vs. M/s. Alembic Merchants Pvt. Ltd PAN: AACCA 0918Q Appellant Respondent Date of Hearing (Virtual) 22-09.2020, 01.10.2020 &16.10.2020 Date of Pronouncement 20.11.2020 For the Appellant Shri Jayanta Khanra, JCIT, Ld. Sr. DR For the Respondent Shri Manish Tiwari, FCA, Ld.AR ORDER Shri A. T. Varkey, JM This is an appeal preferred by the reve…

M/S. Maharaja Shree Umaid Mills Ltd. Jaipur, Jaipur vs. DCIT Circle-6, Jaipur, Circle-6

In the result, appeal of the assessee is allowed

ITA 783/JPR/2019[2012-13]Status: DisposedITAT Jaipur26 Feb 2020AY 2012-13

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (CIT) &

Section 115JSection 143(3)Section 147Section 148Section 32

…ce is placed on following cases:- • CIT Vs. Hindustan Zinc Ltd. (2016) 241 Taxman 392 (Raj.) • ACIT Vs. Mangalam Cement Ltd. (2017) 148 DTR 329 (Jaipur) • ITO Vs. Techspan India (P) Ltd. & Anr. 255 Taxman 152 (SC) • PCIT Vs. Tupperware India Pvt. Ltd. (2015) 127 DTR 161 (Del.) 6. It was further submitted that the Ld. CIT(A) has confirmed the validity of reopening of reassessment by referring to clause (c) of Explanation 2 to section 147 according to which computation of excessive depreciation allowance is deemed to be a case where income chargeable to tax has escaped assessment. However, in the present case, th…

Shri Jasbir Singh, Jalandhar vs. Income Tax Officer, Ward-I (2), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 426/ASR/2018[2011-12]Status: DisposedITAT Amritsar15 Jan 2020AY 2011-12

Bench: Shri N.K. Choudhry, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.426/Asr/2018 ("नधा"रणवष" / Assessment Year: 2011-12)

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Charan Dass, DR

Section 143(1)Section 147Section 148Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB”, BENCH AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.426/ASR/2018 ("नधा"रणवष" / Assessment Year: 2011-12) Shri Jasbir Singh Vs. Income Tax Officer, C/o Surinder Mahajan & Ward-1(2), Associates, Jalandhar (Punjab). Chartered Accountants, 74, Vijay Nagar, Jalandhar-144 001 (Punjab). "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACAPS 8461 R (Appellant) .. (Respondent) Appellant by : Sh. Surinder Mahajan, CA. Respondent by : Sh. Charan Dass, DR. सुनवाईक"तार"ख/ Date of Hearing : 28/11/2019 घोषणाक"तार"ख/Date of Pronouncement : 16/01/2020 आदेश / O R…

Budhiya Agencies Pvt. Ltd., Kolkata vs. DCIT, Circle-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1231/KOL/2017[2008-09]Status: DisposedITAT Kolkata10 Jan 2020AY 2008-09

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1231/Kol/2017 (िनधा"रणवष"S / Assessment Year: 2008-09) Budhiya Agencies Pvt. Ltd. Vs. Dcit, Circle-2, Kolkata

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri Supriyo Pal, JCIT, Sr. DR

Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1231/Kol/2017 (िनधा"रणवष"s / Assessment Year: 2008-09) Budhiya Agencies Pvt. Ltd. Vs. DCIT, Circle-2, Kolkata C/o, V.N. Purohit & Co. Chartered Accountants, Diamond Chambers, Unit- III, 4th Floor, Suit No. 4G, 4, Chowringhee Lane, Kolkata-700016. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AABCB 3261 G (Appellant) .. (Respondent) Appellant by : Shri S. M. Surana, Advocate Respondent by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाईकीतारीख/ Date of Hearing : 21/10/2019 घोषणाकीतारीख/Date of Pronouncement…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR

Section 143(1)Section 147Section 148Section 151Section 263

…eme Court in the case of GKN Driveshaft. Referring to the following decisions, he submitted that incomplete disposal of objections makes the assessment invalid. i. Sabh Infrastructure Ltd. vs. ACIT, 398 ITR 198; ii. Pr. CIT vs. Tupperware India (P) Ltd., 127 DTR 161 (Del); iii. Scan Holding (P) Ltd. vs. ACIT, 402 ITR 290 (Del); & iv. Goa State Copr. Bank Ltd. vs. ACIT 7 Ors., (2017) 295 CTR (Bom) 369. 7. The ld. counsel for the assessee submitted that the approval u/s 151 is in a mechanical manner and without application of mind. Therefore, it is fatally defective. He 83 ITA.No.4749/Del./2019 M/s. Char…

Agroha Fincap Ltd., New Delhi vs. ITO, Ward- 1(4), New Delhi

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

ITA 1063/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Oct 2019AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Agroha Fincap Ltd., Vs. Ito, Raj Kumar & Associates, Cas, Ward-1(4), L-7A (Lgf), South Extension Part-Ii, New Delhi. New Delhi. Pan: Aaaca8075G (Appellant) (Respondent) Assessee By : Shri Raj Kumar, Ca Revenue By : Shri S.L. Anuragi, Sr.Dr Date Of Hearing : 13.08.2019 Date Of Pronouncement : 17.10.2019 Order

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri S.L. Anuragi, Sr.DR

Section 132Section 147Section 148Section 151(1)Section 68

…Supreme Court in the case of GKN Driveshaft. Referring to the following decisions, he submitted that incomplete disposal of objections makes the assessment invalid. i) Sabh Infrastructure Ltd. vs. ACIT, 398 ITR 198; ii) Pr. CIT vs. Tupperware India (P) Ltd., 127 DTR 161 (Del); 5 iii) Scan Holding (P) Ltd. vs. ACIT, 402 ITR 290 (Del); & iv) Goa State Copr. Bank Ltd. vs. ACIT 7 Ors., (2017) 295 CTR (Bom) 369. 7. The ld. counsel for the assessee submitted that the approval u/s 151 is in a mechanical manner and without application of mind. Therefore, it is fatally defective. He submitted that the PCIT while giving…

Reeshu Goel, New Delhi vs. ITO, Ward- 34(4), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1691/DEL/2019[2013-14]Status: DisposedITAT Delhi07 Oct 2019AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Manoj Patwari, CAFor Respondent: Shri Surender Pal, Sr.D.R

Section 142(1)Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.1691/DEL/2019 Assessment Year: 2013-14 Reeshu Goel, vs. ITO, Ward-34(4), E-4, Phase-1, E Block, New Delhi. Ashok Vihar, New Delhi. TAN/PAN: AITPG 3482D (Appellant) (Respondent) Appellant by: Shri Manoj Patwari, CA Respondent by: Shri Surender Pal, Sr.D.R. Date of hearing: 30 07 2019 Date of pronouncement: 07 10 2019 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee against the impugned order dated 26.11.2018, passed…

M/S Rajasthan Rajya Vidyut Prasaran Nigam Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 25/JPR/2019[2005-06]Status: DisposedITAT Jaipur02 Jul 2019AY 2005-06

For Appellant: Shri PC Parwal (CA)For Respondent: Shri Varinder Mehta (CIT)

Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ’B’, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 25/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2005-06. cuke M/s. Rajasthan Rajya Vidyut The ACIT, Prasaran Nigam Ltd., Vs. Circle-6, Vidyut Bhawan, Jan Path, Jaipur. Jyoti Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No.AABCR 8312 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri PC Parwal (CA) jktLo dh vksj ls@ Reven…

Sgdc India P. Ltd., New Delhi vs. DCIT, Circle- 24(2), Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 405/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Jun 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri P.V. Gupta, Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 148

…lowing decisions:- i) CIT vs. Kelvinator of India Ltd. (2010) 320 ITR 561 (SC); ii) NYK Line (India) Ltd. vs. DCIT (2012) 346 ITR 361 (Bom); iii) Bharti Infratel Ltd. vs. DCIT (2019) 101 taxmann.com 285 (Delhi); iv) Pr. CIT v. Tupperware India P. Ltd. (2016) 284 CTR 68 (Del); v) Mahendra Mills Ltd. vs. AAC (1975) 99 ITR 135 (SC); 11. The ld. counsel for the assessee submitted that the reasons to believe must be based on tangible material or information extraneous to record. He submitted that the Assessing Officer in the instant case has not brought on record any tangible material or information so as to establi…

Sgdc India P. Ltd., New Delhi vs. DCIT, Circle- 24(2), Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 403/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Jun 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri P.V. Gupta, Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 148

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Kakrania Properties Pvt. Ltd., Kolkata

In the result, the both appeals of Revenue are dismissed and cross objections of Assessee are also dismissed being infructuous

ITA 2144/KOL/2017[2009-10]Status: DisposedITAT Kolkata04 Jun 2019AY 2009-10

Bench: Shri A.T. Varkey, J.M. & Dr.A.L.Saini, A.M.) Asstt. Year : 2009-10 Dcit, C.C -2(1), Kolkata Vs M/S. Kakrania Properties Pvt. Ltd Pan: Aadck 6121C ( Department ) (Respondent) C.O No. 91/Kol/2017 [Ita No. 2144/Kol/2017 A.Y : 2009-10] M/S. Kankaria Properties Pvt. Ltd Vs Dcit, C.C -2(1), Kolkata Pan: Aadck 6121C ( Cross Objector ) ( Department ) Asstt. Year : 2009-10 Acit, C.C -2(1), Kolkata Vs M/S. Liza Vincom Pvt. Ltd Pan: Aaacl-5419R Department. (Respondent) C.O No. 90/Kol/2017 [Ita No. 2145/Kol/2017 A.Y : 2009-10] M/S. Liza Vincom Pvt. Ltd Vs Acit, C.C -2(1), Kolkata Pan: Aaacl-5419R ( Cross Objector ) ( Department )

For Appellant: S/Shri R.P. Agarwal, Sr.AdvocateFor Respondent: Shri C.J. Singh, JCIT, ld.Sr.DR

Section 143(3)Section 147Section 148Section 151Section 43(1)(a)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, KOLKATA (Before Shri A.T. Varkey, J.M. & Dr.A.L.Saini, A.M.) Asstt. Year : 2009-10 DCIT, C.C -2(1), Kolkata Vs M/s. Kakrania Properties Pvt. Ltd PAN: AADCK 6121C ( Department ) (Respondent) C.O No. 91/Kol/2017 [ITA No. 2144/Kol/2017 A.Y : 2009-10] M/s. Kankaria Properties Pvt. Ltd Vs DCIT, C.C -2(1), Kolkata PAN: AADCK 6121C ( Cross Objector ) ( Department ) Asstt. Year : 2009-10 ACIT, C.C -2(1), Kolkata Vs M/s. Liza Vincom Pvt. Ltd PAN: AAACL-5419R Department. (Respondent) C.O No. 90/Kol/2017 [ITA No. 2145/Kol/2017 A.Y : 2009-10] M/s. Liza Vincom Pvt. L…

Bell Granito Ceramics Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, appeal of the assessee is allowed

ITA 2203/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad30 May 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Smt. Urvashi Shodhan, A.RFor Respondent: Shri O.P. Meena, CIT/DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 2203AHD/2014 (Assessment Year: 2008-09) Bell Granito Ceramics V/S The DCIT, Circle-1(1), Ltd., Village-Gavasad, Tal. Baroda Padra, Dist. Baroda (Appellant) (Respondent) PAN: AAACB9401D Appellant by : Smt. Urvashi Shodhan, A.R. Respondent by : Shri O.P. Meena, CIT/DR (आदेश)/ORDER Date of hearing : 24 -04-2019 Date of Pronouncement : 30 -05-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal filed by the Assessee is directed against the order o…

Sri Udit Kumar Dugar, Kolkata vs. ITO, Ward - 36(4), Kolkata

In the result, the appeal of assessee is allowed

ITA 799/KOL/2018[2012-13]Status: DisposedITAT Kolkata03 May 2019AY 2012-13

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

Section 143(2)Section 147Section 148

…1 Shri Udit Kumar Dugar, AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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. 799/Kol/2018 Assessment Years: 2012-13 Shri Udit Kumar Dugar Vs. Income-tax Officer, Ward-36(4), (PAN: ACWPD5996Q) Kolkata Appellant Respondent For the Appellant Shri S. M. Surana, Advocate For the Respondent Shri Sankar Halder, JCIT, Sr. DR Date of Hearing 13.02.2019 Date of Pronouncement 03.05.2019 ORDER Per Shri A.T.Varkey, JM This appeal o…

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…

Yashodaben Maneklal Soni, Vadodara vs. The Income Tax Officer, Ward-2, Dahod

In the result, assessee’s appeal is allowed

ITA 359/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2007-08

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri S. K. Dev, Sr. D.R

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.359/Ahd/2016 (Assessment Year : 2007-08) Yashodaben Soni, Vs. ITO, C/o. K. J. Shah & Co., Ward – 2, Chartered Accountants, Dahod – 389 151. 301, Akshar Apartments, Opp. Rosary School, 21B, Pratapgunj, Vadodara – 390 002 [PAN No. AHAPS 2559 R] (Appellant) .. (Respondent) Appellant by : Shri M. K. Patel, A.R. Respondent by : Shri S. K. Dev, Sr. D.R. Date of Hearing 02/01/2019 Date of Pronouncement 28/02/2019 O R D E R PER Ms. MADHUMITA ROY - JM: The insta…

Ambey Construction Company, Bathinda vs. The Assistant Commissioner of Income Tax, Bathinda

In the result, the appeal of the assessee is allowed

ITA 121/ASR/2017[2011-12]Status: DisposedITAT Amritsar21 Feb 2019AY 2011-12

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner Of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (Appellant) (Respondent) Pan No. Aanfa7199K

For Appellant: Dr. Rakesh GuptaFor Respondent: Sh. M. P. Singh, CIT DR

Section 143(3)Section 145(3)Section 147Section 148Section 282Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Sh. N. S. Saini, Accountant Member And Sh. N. K. Choudhry, Judicial Member ITA No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (APPELLANT) (RESPONDENT) PAN No. AANFA7199K Assessee by : Dr. Rakesh Gupta Revenue by : Sh. M. P. Singh, CIT DR Date of Hearing :19.02.2019 Date of Pronouncement : 21.02.2019 ORDER Per N. S. Saini, AM: This is an appeal filed by the assessee against the order of CIT(A), Bathinda dated…

Balbir Ispat P.Ltd, Mumbai vs. ITO 6(1)(2), Mumbai

In the result, the appeal of assessee is allowed

ITA 6953/MUM/2016[2009-10]Status: DisposedITAT Mumbai28 Jan 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri Ashish V. Pophane, DR

Section 142(1)Section 143(1)Section 143(3)Section 147Section 148

…llenge the reasons recorded under section 148(2) on the ground that they do not meet the standards set in the various judicial pronouncements.” 8. Similar view is also taken by the Hon’ble Delhi High court in the case of Pr. CIT vs. Tupperware India (P) Ltd. 284 CTR 68 (Delhi), ITAs No. 6593/Mum/2017 wherein it is held that the Delhi High court in the case of CIT vs. Orient Craft Ltd. held that held that expression “reason to believe” cannot have two different standards or sets of meaning, one applicable where the assessment was earlier made under Section 143(3) of the Act and another applicable where an intim…

Astron Polymers Pvt. Ltd., Faridabad vs. DCIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 3426/DEL/2015[2009-10]Status: DisposedITAT Delhi10 Dec 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2009-10 Vs M/S Astron Polymers P.Ltd., Dy. Commissioner Of Income- Plot No.3, Site No.2, Tax, Circle-1, Faridabad. Lajwanti Chemical Complex, 14/3, Mathura Road, Faridabad. Pan: Aacca4260B ( Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2009-10 vs M/s Astron Polymers P.Ltd., Dy. Commissioner of Income- Plot No.3, Site No.2, tax, Circle-1, Faridabad. Lajwanti Chemical Complex, 14/3, Mathura Road, Faridabad. PAN: AACCA4260B ( Appellant) (Respondent) Assessee by Shri Alok Kumar Gupta, CA Revenue by Shri Surender Pal, Sr. DR Date of Hearing 28.11.2018 Date of Pronouncement 10.12.2018 ORDER PER K. NARASIMHA CHARY, JM Challenging the order dated 30.3.2015 inAppeal No.35/2014-15,…

M/S Rajasthan State Mines & Minerals Limited, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the ground is partly allowed for statistical purposes

ITA 704/JPR/2018[2010-11]Status: DisposedITAT Jaipur05 Nov 2018AY 2010-11

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri Rajendra Jha

Section 143(3)Section 147Section 148Section 80I

…DCIT & ANR. (2018) 402 ITR 0072 (Guj) (HC), the decision of the Hon’ble Rajasthan High Court in case of CIT Vs. Hindustan Zinc Ltd. (2016) 241 Taxman 392 (Raj), the decision of the Hon’ble Delhi High Court in case of PCIT Vs. Tupperware India Pvt. Ltd. (2015) 127 DTR 161 (Del.) and the decision of the Coordinate Bench in case of RIICO vs. ACIT in ITA No. 334/JP/2016 & CO No. 4/JP/2016 order dated 07.12.2017. 9. Regarding the decision of the Hon’ble Gujarat High Court in case of Ajanta Pvt. Ltd. vs. ACIT 78 Taxmann.com 48 relied upon by the ld CIT(A) where the assessment for AY 2008-09 was reopened for the reason…

M/S. Devansh Exports, Kolkata vs. ACIT, Circle - 32, Kolkata

In the result, the appeal of assessee is allowed

ITA 2178/KOL/2017[2010-11]Status: DisposedITAT Kolkata15 Oct 2018AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(3)Section 147Section 148

…1 Devansh Exports, AY 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 2178/Kol/2017 Assessment Year: 2010-11 M/s. Devansh Exports Vs. Assistant Commissioner of Income- (PAN: AACFD1870B) tax, Circle-32, Kolkata. Appellant Respondent Date of Hearing 07.08.2018 Date of Pronouncement 15.10.2018 For the Appellant Shri Ketan K. Ved, AR For the Respondent Shri Sanjay Paul, Addl. CIT, Sr. DR ORDER Per Shri A.…