Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. v. ACIT

113 DTR 121Income Tax Appellate Tribunal#18729 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2023 to 2023.

Judgments citing Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. v. ACIT

Smt. Rajyalakshmi, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1020/BANG/2011[2008-09]Status: DisposedITAT Bangalore29 Nov 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…the person searched and it is only then the proceedings u/s.153C of the Act can be initiated against the other person. Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. vs. ACIT 370 ITR 295 (Del) ACIT vs. Inlay Marketing Pvt.Ltd. 113 DTR 121 (ITAT) (Del) DCIT vs. Qualitron Commodities (P) Ltd. 167 TTJ 553 DCIT vs. Aakash Arogya Mindir Pvt.Ltd. 114 DTR 61 (ITAT) (Delhi) Srinivasa Naik vs. ACIT 117 ITD 201 (ITAT) (Bang.) Vijaybhai N.Chandrani vs. ACIT 333 ITR 436 (Guj) Sri Gurinder Singh Bawa ITA NO.2075/Mum/2010 dated 16A1.2012 Sanjay Agarwal ITA No.3184/Del/2013 dated 16.6.2014 The…

Smt. Rajyalakshmi, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1019/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Nov 2023AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…the person searched and it is only then the proceedings u/s.153C of the Act can be initiated against the other person. Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. vs. ACIT 370 ITR 295 (Del) ACIT vs. Inlay Marketing Pvt.Ltd. 113 DTR 121 (ITAT) (Del) DCIT vs. Qualitron Commodities (P) Ltd. 167 TTJ 553 DCIT vs. Aakash Arogya Mindir Pvt.Ltd. 114 DTR 61 (ITAT) (Delhi) Srinivasa Naik vs. ACIT 117 ITD 201 (ITAT) (Bang.) Vijaybhai N.Chandrani vs. ACIT 333 ITR 436 (Guj) Sri Gurinder Singh Bawa ITA NO.2075/Mum/2010 dated 16A1.2012 Sanjay Agarwal ITA No.3184/Del/2013 dated 16.6.2014 The…

Sri. Karthik Krishna, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1018/BANG/2011[2008-09]Status: DisposedITAT Bangalore29 Nov 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…the person searched and it is only then the proceedings u/s.153C of the Act can be initiated against the other person. Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. vs. ACIT 370 ITR 295 (Del) ACIT vs. Inlay Marketing Pvt.Ltd. 113 DTR 121 (ITAT) (Del) DCIT vs. Qualitron Commodities (P) Ltd. 167 TTJ 553 DCIT vs. Aakash Arogya Mindir Pvt.Ltd. 114 DTR 61 (ITAT) (Delhi) Srinivasa Naik vs. ACIT 117 ITD 201 (ITAT) (Bang.) Vijaybhai N.Chandrani vs. ACIT 333 ITR 436 (Guj) Sri Gurinder Singh Bawa ITA NO.2075/Mum/2010 dated 16A1.2012 Sanjay Agarwal ITA No.3184/Del/2013 dated 16.6.2014 The…

Sri. Karthik Krishna, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1017/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Nov 2023AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…the person searched and it is only then the proceedings u/s.153C of the Act can be initiated against the other person. Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. vs. ACIT 370 ITR 295 (Del) ACIT vs. Inlay Marketing Pvt.Ltd. 113 DTR 121 (ITAT) (Del) DCIT vs. Qualitron Commodities (P) Ltd. 167 TTJ 553 DCIT vs. Aakash Arogya Mindir Pvt.Ltd. 114 DTR 61 (ITAT) (Delhi) Srinivasa Naik vs. ACIT 117 ITD 201 (ITAT) (Bang.) Vijaybhai N.Chandrani vs. ACIT 333 ITR 436 (Guj) Sri Gurinder Singh Bawa ITA NO.2075/Mum/2010 dated 16A1.2012 Sanjay Agarwal ITA No.3184/Del/2013 dated 16.6.2014 The…