Pr. CIT v. Oberoi Hotels (P.) Ltd.

409 ITR 132High Court2018#2607 most cited

What is Pr. CIT v. Oberoi Hotels (P.) Ltd. authority for?

Failure to issue a notice under Section 143(2) within the prescribed time or after the time for completing reassessment under Section 153(2) has expired renders the entire assessment proceedings invalid. Section 292BB does not waive the requirement for such statutorily mandated notices.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pr. CIT v. Oberoi Hotels (P.) Ltd. · 409 ITR 132 · section 143(2) notice · section 153(2) reassessment time limit · section 292BB · assessment proceedings quashed · invalid assessment · non-issuance of notice · deemed waiver of notice

Also reported as

96 Taxmann.com 104

Sections most often in play

Section 143(2)Section 147Section 148Section 143(3)Section 144Section 292BBSection 142(1)Section 234A

Issues it is cited on

section 281bsection 245c(1)section 153(2)section 10(26)section 292bbsection 142(2)section 127(2)service pesettlement applicationsection 139(9)section 54ecretraction of statement

Judgments citing Pr. CIT v. Oberoi Hotels (P.) Ltd.

Gonuguntla Nirmala Devi, Annatapur vs. ACIT, Circle-1, Anantapur

In the result, the appeal of the assessee is dismissed

ITA 412/HYD/2022[2012-13]Status: HeardITAT Hyderabad17 Aug 2023AY 2012-13
For Appellant: Shri R. Venkataraman, AR
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…sion of the Hon’ble Apex Court in the case of ACIT vs. Hotel Blue Moon (2010) 188 Taxman 113 (SC) and the decisions of the various Hon’ble High Courts in the cases of CIT vs. Sukhini P. Modi (2014) 367 ITR 682 (Gujarat), PCIT vs. Oberoi Hotels (P.) Ltd (2018) 409 ITR 132 (Calcutta), Pr.CIT vs. Shri Jai Shiv Shankar Traders (P.) Ltd. (2016) 383 ITR 448 (Del) and Travancore Diagnostics (P.) Ltd vs. ACIT (2017) 390 ITR 167 (Kerala) apart from other decisions, is to the effect that in case of proceedings initiated in section 143(3) read with section 147 of the Act, requirement to issue notice under section 143(2) of…

Garud Credit & Holding Pvt Ltd, Kolkata vs. I.T.O WD - 9(2), Kolkata

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

ITA 1270/KOL/2013[2009-10]Status: DisposedITAT Kolkata01 May 2023AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 1270/Kol/2013 Assessment Year: 2009-2010 Garud Credit & Holding Pvt. Limited,.........Appellant D.J. Shah & Co., 2, Elgin Road, Kolkata-700020 [Pan: Aaacg9791P] -Vs.- Income Tax Officer,.................................Respondent Ward-9(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Veekaas S. Sharma, Ca, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : February 06, 2023 Date Of Pronouncing The Order : May 01, 2023 O R D E R

Section 133(6)Section 147Section 148Section 263Section 35DSection 68

…The assesese placed reliance on plethora of judgments and the same are referred below:- S.No. Title CITATION AUTHORITY Following Page No. of LPP Argument:- Mandatory to issue notice u/s 143(2) CBDT Circular No.549 dated -- 1 31.10.1989 PCIT vs. Oberoi (2018) 409 ITR 132 The Hon’ble High Court of 2 – 6 Hotels (P) Ltd. (Cal). Calcutta PCIT vs. Akzo Noble (2018) 2 NYPCTR The Hon’ble High Court of 7 India Ltd. 708 (Cal) Calcutta ACIT &Anr. (2010) 321 ITR 0362 The Hon’ble Supreme 8 – 13 vs. Hotel Blue Moon Court Alok Mittal vs. DCIT (2017) 167 ITD 325 The Hon’ble ITAT, 14 – 17 (Kol) Kolkata Bench CIT vs. Sri Moins Th…

Principal Commissioner of Income Tax (Central) vs. Narayan Kumar Khaitan

ITA/78/2022HC Orissa14 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 586/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

….com 174) wherein the bench relied on the decision of Hon’ble Apex Court in CIT vs Laxman Das Khandelwal (108 Taxmann.com 183) and held as under: - 12. The Hon'ble Calcutta High Court in the case of Pr. CIT v. Oberoi Hotels (P.) Ltd. [2018] 96 taxmann.com 104/409 ITR 132 followed the judgment of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and held as follows:— "9. In the light of the above discussion, particularly taking into consideration the law laid down by the Supreme Court in Hotel Blue Moon (supra), it is inescapable that the issuance of a notice under section 143(2) of the Act is manda…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 585/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

….com 174) wherein the bench relied on the decision of Hon’ble Apex Court in CIT vs Laxman Das Khandelwal (108 Taxmann.com 183) and held as under: - 12. The Hon'ble Calcutta High Court in the case of Pr. CIT v. Oberoi Hotels (P.) Ltd. [2018] 96 taxmann.com 104/409 ITR 132 followed the judgment of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and held as follows:— "9. In the light of the above discussion, particularly taking into consideration the law laid down by the Supreme Court in Hotel Blue Moon (supra), it is inescapable that the issuance of a notice under section 143(2) of the Act is manda…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 584/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

….com 174) wherein the bench relied on the decision of Hon’ble Apex Court in CIT vs Laxman Das Khandelwal (108 Taxmann.com 183) and held as under: - 12. The Hon'ble Calcutta High Court in the case of Pr. CIT v. Oberoi Hotels (P.) Ltd. [2018] 96 taxmann.com 104/409 ITR 132 followed the judgment of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and held as follows:— "9. In the light of the above discussion, particularly taking into consideration the law laid down by the Supreme Court in Hotel Blue Moon (supra), it is inescapable that the issuance of a notice under section 143(2) of the Act is manda…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 583/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

….com 174) wherein the bench relied on the decision of Hon’ble Apex Court in CIT vs Laxman Das Khandelwal (108 Taxmann.com 183) and held as under: - 12. The Hon'ble Calcutta High Court in the case of Pr. CIT v. Oberoi Hotels (P.) Ltd. [2018] 96 taxmann.com 104/409 ITR 132 followed the judgment of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and held as follows:— "9. In the light of the above discussion, particularly taking into consideration the law laid down by the Supreme Court in Hotel Blue Moon (supra), it is inescapable that the issuance of a notice under section 143(2) of the Act is manda…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 582/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

….com 174) wherein the bench relied on the decision of Hon’ble Apex Court in CIT vs Laxman Das Khandelwal (108 Taxmann.com 183) and held as under: - 12. The Hon'ble Calcutta High Court in the case of Pr. CIT v. Oberoi Hotels (P.) Ltd. [2018] 96 taxmann.com 104/409 ITR 132 followed the judgment of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and held as follows:— "9. In the light of the above discussion, particularly taking into consideration the law laid down by the Supreme Court in Hotel Blue Moon (supra), it is inescapable that the issuance of a notice under section 143(2) of the Act is manda…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 581/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

….com 174) wherein the bench relied on the decision of Hon’ble Apex Court in CIT vs Laxman Das Khandelwal (108 Taxmann.com 183) and held as under: - 12. The Hon'ble Calcutta High Court in the case of Pr. CIT v. Oberoi Hotels (P.) Ltd. [2018] 96 taxmann.com 104/409 ITR 132 followed the judgment of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and held as follows:— "9. In the light of the above discussion, particularly taking into consideration the law laid down by the Supreme Court in Hotel Blue Moon (supra), it is inescapable that the issuance of a notice under section 143(2) of the Act is manda…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 580/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

….com 174) wherein the bench relied on the decision of Hon’ble Apex Court in CIT vs Laxman Das Khandelwal (108 Taxmann.com 183) and held as under: - 12. The Hon'ble Calcutta High Court in the case of Pr. CIT v. Oberoi Hotels (P.) Ltd. [2018] 96 taxmann.com 104/409 ITR 132 followed the judgment of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and held as follows:— "9. In the light of the above discussion, particularly taking into consideration the law laid down by the Supreme Court in Hotel Blue Moon (supra), it is inescapable that the issuance of a notice under section 143(2) of the Act is manda…

Goyal Solar Systems Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 468/KOL/2021[2010-11]Status: DisposedITAT Kolkata24 Aug 2022AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 139Section 142Section 142(1)Section 143(2)Section 143(3)Section 147Section 2

…the impugned order is not sustainable and accordingly it is quashed. For fortifying ourselves, we draw the support from the decision of the Hon’ble Jurisdictional High Court in the case of PCIT –vs.- Oberoi Hotels (P) Limited reported in 96 taxmann.com 104 or 409 ITR 132 (Calcutta). 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on August 24, 2022. (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 24th day of August, 2022 Copies to : (1) M/s. Goyal Solar Systems Pvt. Limited, Module No. 2802, Shilpangan Face II, LB-1, Sector-3, Salt…

M/S Eversafe Securities Pvt. Ltd., Kolkata vs. I.T.O., Ward-5(3), Kolkata

ITA 604/KOL/2020[2012-13]Status: DisposedITAT Kolkata30 Apr 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 131Section 143(2)Section 143(3)Section 250Section 292BSection 68

…his proposition that the assessment order passed u/s 143(3) of the Act without issuance of notice u/s 143(2) of the Act by the AO having jurisdiction over the assessee is bad in law he relied on the following judgements: i) Pr. CIT vs. Oberoi Hotels Pvt. Ltd. 409 ITR 132 (Cal). ii) ACIT vs. Hotel Blue Moon 321 ITR 328 (SC). 4.4. He further relied on the decision of the Hon'ble Supreme Court in the case of CIT vs. Laxman Das Khandelwal reported in [2019] 108 taxmann.com 183 (SC) for the proposition that non-issuance of notice u/s 143(2) of the Act is a jurisdictional issue and it cannot be cured by having recourse…

Cosmat Traders (P) Ltd, Kolkata vs. ITO, Ward-6(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 457/KOL/2020[2012-13]Status: DisposedITAT Kolkata21 Apr 2021AY 2012-13
Section 120Section 143(2)Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2012-13 M/s. Cosmat Traders Pvt. Ltd......……………………..................................……………..…….............Appellant 8, AJC Bose Road 3rd Floor Circular Road Kolkata – 700 017 [PAN : AABCC 0990 R] Vs. Income Tax Officer, Ward-(2), Kolkata..................…....................................................…......Respondent Appearances by: Shri Miraj D. Shah, A/R, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT, D…

M/S. Weedo Ventures Pvt. Ltd. (Earlier Known As M/S. Equal Projects Pvt. Ltd.), Kolkata vs. CIT(A)-3, Kolkata

In the result, appeal of the assessee

ITA 2535/KOL/2019[2011-12]Status: DisposedITAT Kolkata16 Apr 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2012-13 M/S. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier Known As M/S. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [Pan : Aacce 4580 C]

Section 14ASection 2Section 250

…o does not have jurisdiction over the assessee has not legal sanctity and is void void-ab-initio. 12. The Hon’ble Calcutta High Court in the case of e Calcutta High Court in the case of Pr. CIT vs. Oberoi Hotels Pvt. Ltd. Pr. CIT vs. Oberoi Hotels Pvt. Ltd. (409 ITR 132) followed the judgment of the Hon’ble Supreme Court in the case of followed the judgment of the Hon’ble Supreme Court in the case of followed the judgment of the Hon’ble Supreme Court in the case of ACIT vs. Hotel Blue Moon reported in reported in [321 ITR 328 (SC)] and held as follows:- “9. In the light of the above discussion, particularly tak…

M/S. Weedo Ventures Pvt. Ltd. (Earlier Known As M/S. Equal Projects Pvt. Ltd.), Kolkata vs. I.T. O., Ward, 9(2), Kolkata

In the result, appeal of the assessee

ITA 2129/KOL/2019[2011-12]Status: DisposedITAT Kolkata16 Apr 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2012-13 M/S. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier Known As M/S. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [Pan : Aacce 4580 C]

Section 14ASection 2Section 250

…o does not have jurisdiction over the assessee has not legal sanctity and is void void-ab-initio. 12. The Hon’ble Calcutta High Court in the case of e Calcutta High Court in the case of Pr. CIT vs. Oberoi Hotels Pvt. Ltd. Pr. CIT vs. Oberoi Hotels Pvt. Ltd. (409 ITR 132) followed the judgment of the Hon’ble Supreme Court in the case of followed the judgment of the Hon’ble Supreme Court in the case of followed the judgment of the Hon’ble Supreme Court in the case of ACIT vs. Hotel Blue Moon reported in reported in [321 ITR 328 (SC)] and held as follows:- “9. In the light of the above discussion, particularly tak…

DCIT, Circle - 3(1), Kolkata vs. M/S. the Peerless General Finance & Investment Co. Ltd., Kolkata

In the result, the appeal of Revenue is dismissed

ITA 1005/KOL/2019[2008-09]Status: DisposedITAT Kolkata03 Dec 2020AY 2008-09

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

…ld by the Hon’ble Supreme Court in ACIT Vs. Hotel Blue Moon 321 ITR 328 which decision was reiterated by the Hon’ble jurisdictional High Court of Calcutta in 4 Peerless General Finance & Investment Co. Ltd. AY 2008-09 the case of M/s. Oberoi Hotels Pvt. Ltd. 409 ITR 132, wherein the Hon’ble High Court observed in this respect as under: “This is not a case where the Assessing Officer says that a notice had been issued and there is a contradiction thereof by the assessee. It is evident that the assessee carried the objection before the Commissioner (Appeals) and the Commissioner brushed aside the objection on th…

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)

…COMMISSIONER OF INCOME TAX VS. NORTAN MOTORS’, (2005) 275 8 ITR 595 (P&H), ‘ACIT VS. HOTEL BLUE MOON’, (2010) 321 ITR 362 (SC), ‘PCIT VS. PARAMOUND BIOTECH INDUSTRIES LTD’, (2017) 398 ITR 701 (DELHI), ‘ PCIT VS. OBEROI HOTELS PVT LTD’, (2018) 409 ITR 132 (CAL), ‘ALPINE ELECTRONICS ASIA PVT LTD VS. DGIT AND OTHERS’, (2012) 341 ITR 247 (DELHI), ‘ PAL VINOD VS. DCIT (2013) 353 ITR 622 (KARNATAKA), ‘ CIT VS. RAJEEV SHARMA’, (2011) 336 ITR 678 (ALLAHABAD)’, ACITKL VS. GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY’, (2015) 379 ITR 14 (ALLAHABAD), ‘ACIT VS. GENO PHARMACEUTICALS LTD.,’, (…

Himanka Kumar Paul, Kolkata vs. ITO, Ward-34(3), Kolkata

In the result, the appeal of assessee is allowed

ITA 2320/KOL/2019[2010-11]Status: DisposedITAT Kolkata03 Jun 2020AY 2010-11

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2010-11

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

…1 Himanka Kumar Paul, AY- 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C(SMC)” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] Assessment Year: 2010-11 Himanka Kumar Paul Vs. Income-tax Officer, Wd-34(3), Kolkata (PAN:AEWPP6436P) Appellant Respondent Date of Hearing 23.01.2020 Date of Pronouncement 03.06.2020 For the Appellant Shri Manish Tiwari, FCA For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-10, Kolkata dated 16-09-2019 for the assessmen…

Flovel Energy Pvt Ltd, New Delhi vs. ACIT Circle-9(1), New Delhi

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

ITA 6485/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Nov 2019AY 2011-12
For Appellant: Shri Dr. Rakesh Gupta, AdvocateFor Respondent: Ms Ratchi Bimal, Sr. DR
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2011-12 Flovel Energy Pvt. Ltd., Vs ACIT, C/o RRA TAXINDIA, Circle-9(1), D-28, South Extn. Part-I, New Delhi. New Delhi. PAN: AABCF0582E (Appellant) (Respondent) Assessee by : Shri Dr. Rakesh Gupta, Advocate Shri Kailash Mittal, Advocate Shri Priyansh Jain, CA & Shri Deepesh Garg, Advocate Revenue by : Ms Ratchi Bimal, Sr. DR Date of Hearing : 11.11.2019 Date of Pronouncement : 29.11.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assess…

Nitin P. Chheda, Mumbai vs. ITO 23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3944 & 3945/MUM/2018 (A.Ys: 2009-10 & 2010-11) Shri Nitin P. Chheda v. Income Tax Officer Room No. 4, Sharad villa Ward No. 23(1)(3) Jangal Mangal Road C-10, Bandra Kurla Complex Bhandup (W), Mumbai – 400 078 Bandra (E), Mumbai – 400 051 PAN: ACUPC 5585 A (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee cha…