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#1991 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 292,668 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

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.

LASCO CHEMIE PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD-15(2), NEW DELHI, DELHI

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

ITA 3811/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcl 3502 E Appellant .. Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(3)Section 147Section 148Section 149Section 151Section 250

…P a g e | 1 Lasco Chemie (P) Ltd. (AY 2012-13) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Lasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCL 3502 E Appellant .. Respondent Appellant by : Sh. Rohit Jain, Adv., Ms. Tejasvi, CA & Ms. Ayushi, Adv. Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 08.04.2026 P a g e | 2 Lasco Chemie (P) Ltd. (AY 20…

AJAYKUMAR NATWARLAL SHETH,RAJKOT vs. THE DCIT, CIRCLE 1(2) RAJKOT, RAJKOT

ITA 108/RJT/2025[2010-11]Status: DisposedITAT Rajkot31 Dec 2025AY 2010-11

Section 143(1)Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT “SMC” BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 108/RJT/2025 (निर्धारणवर्ष/Assessment Year: (2010-11) Ajaykumar Natwarlal Sheth Prop. Karan Tradelinks, 437-438, Star Chambers, Harithar Chowk, Rajkot (Guj) -360001 DCIT, Circle – 1(2), Rajkot - 360001 स्थायीलेखासं./जीआइआरसं. /PAN/GIR No.: AGGPS5893R (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) Assessee by Respondent by Date of Hearing Date of Pronouncement : Shri Fenil H. Maheta, Ld. AR : Shri Abhimanyu Singh Yadav, Ld. Sr. DR : 04/12/20…

SUNITA SAINI,HARYANA vs. INCOME TAX OFFICER, WARD 1(4), FARIDABAD, HARYANA

In the result, appeal of the Assessee is allowed

ITA 1877/DEL/2024[2016-17]Status: DisposedITAT Delhi27 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम Sunita Saini, Income Tax Officer, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. Pan No.Awmps2317Q अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 151Section 263

…n’ble Supreme Court in the case of GKN Driveshafts (India) Ltd. vs. 4 SUNITA SAINI ITO (2003) 259 ITR 19. Ld. Counsel further submitted that in the cases of Ferrous Infrastructure P. Ltd. vs. DCIT (63 taxmann.com 201) and CIT vs. Tupperware India Pvt. Ltd. (284 CTR 68) the Hon’ble Delhi High Court quashed the assessment orders on the ground of non disposal of objections of the assessee. Reliance was also placed on the decision of the Hon’ble Madras High Court in the case of Jayanthi Natarajan (Ms.) vs. ACIT (401 ITR 215), wherein the Hon’ble High Court held that the order passed without disposing of objecti…

NARENDRA KACHRULAL ABAD,JALNA vs. INCOME-TAX OFFICER, WARD - 1,, JALNA

In the result, appeal of the assessee partly allowed

ITA 866/PUN/2019[2009-10]Status: DisposedITAT Pune06 Oct 2025AY 2009-10

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.866/Pun/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, S Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. Pan: Acspa9531C Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 06/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)-1, Aurangabadpassed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2009-10 Dated 30.03.2019, Emanating From Order U/S.143(3) R.W.S 147Of The Income Tax Act, 1961, Dated 03.11.2017. The Assessee Has Raised The Following Concise Grounds Of Appeal :

Section 143(3)Section 148Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.866/PUN/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, s Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. PAN: ACSPA9531C Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan – AR Revenue by Shri Arvind Renge –Addl.CIT(DR) Date of hearing 28/07/2025 Date of pronouncement 06/10/2025 आदेश/ ORDER PER…

INCOME TAX OFFICER, WARD 16(2)(1), MUMBAI, MUMBAI vs. KAILASH MULCHAND KOTHARI, MUMBAI

In the result, the cross-objection filed by the assessee is allowed, and the appeal filed by the Revenue stands dismissed

ITA 2727/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Aug 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(38)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…neously by a composite order; the objections must first be adjudicated separately, communicated to the assessee, and only thereafter may the reassessment proceedings continue. 11. Further, the Hon’ble Delhi High Court in Pr. CIT v. Tupperware India (P) Ltd. [(284 CTR 68)] and Samsung India Electronics Pvt. Ltd. v. DCIT [(362 ITR 460)] has reiterated that non-compliance with the mandatory procedure laid down in GKN Driveshafts renders the entire reassessment process invalid. 16 ITA No.2727/Mum/2025 and CO No.133/Mum/2025 Kailash Mulchand Kothari 12. Equally significant is the judgment of the Hon’ble Bombay High C…

DCIT,CIRCLE-I, LUDHIANA, LUDHIANA vs. ADINATH TEXTILES LIMITED, LUDHIANA

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

ITA 122/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 147Section 148Section 68Section 69C

…oks of account for verification of these transaction alongwith complete balance sheets. 21. Reliance, was made on the judgment of Apex Court in the case of G.K.N. Drivesshafts, reported in 259 ITR 19 and Delhi High Court in the case of Scan Holding Pvt. Ltd. 402 ITR 290 for the preposition that if no objections are disposed off with proper reasoning, the reopening is bad in law. It was further stressed that the reopening has been made only on the basis of information received from the DCIT, Kolkata without any application of mind by the AO. No enquiries have been made and, thus, it was a case of borrowed satisfa…

DCIT, CC-1(4), KOLKATA, KOLKATA vs. KKALPANA INDUSTRIES INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 452/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.452/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Dcit, Cc-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 13.11.2024, Passed By The Ld. Cit(A), Kolkata-20, Passed In Din & Order No.Itba/Apl/S/250/2024-25/1070338584(1), For The Assessment Year 2016-2017. 2. Shri P.N.Barnwal, Ld.Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate With Ms. Puja Somani, Ca, Appeared On Behalf Of The Assessee. 3. A Perusal Of The Appeal Record, We Find That The Appeal Of The Revenue Has Been Filed Belatedly By 28 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Which Are Plausible & Not Found To Be False. Thus, The Delay Of 28 Days In Filing The Appeal Is Condoned & Appeal Is Admitted For Hearing.

For Appellant: Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CAFor Respondent: Shri P.N.Barnwal, CIT-DR

Section 143(3)Section 148Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.452/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) DCIT, CC-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 PAN No. :AABCK 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CA रधजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 24/06/2025 घोषणा की तारीख/Date of Prono…

SACHIN JAIN,NEW DELHI vs. ITO WARD 47(2), NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 3246/DEL/2023[2012-13]Status: DisposedITAT Delhi14 Nov 2024AY 2012-13

Bench: Ms. Madhumita Roysachin Jain Vs. Ito,Ward-47(2) 1732, Mz Floor, Nayi Drumshape Building, Basti, Naya Bazar, Delhi- 110002 Delhi – 110006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aijpj5875F Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 142(1)Section 144Section 147Section 148

…P a g e | 1 Sachin Jain Vs. ITO,Ward-47(2) THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Sachin Jain Vs. ITO,Ward-47(2) 1732, MZ Floor, Nayi Drumshape Building, Basti, Naya Bazar, Delhi- 110002 Delhi – 110006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AIJPJ5875F Appellant .. Respondent Appellant by : None Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 29.10.2024 Date of Pronouncement 14.11.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the NFAC, Delhi, dated 04.02.2023 arising out of…

ACIT, CENTRAL CRCLE-18, NEW DELHI vs. SHIMMER DEVELOPERS P.LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 1497/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Oct 2024AY 2011-12

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 143(3)Section 147Section 150Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.l497/Del/2018 (Assessment Year : 2011-12) Shimmer Developers Pvt. Ltd. ACIT, Vs. Central Circle-18, RZ-D-5, Mahavir Enclave, New Delhi - 110 045 New Delhi PAN No. AAKCS 1029 E (APPELLANT) (RESPONDENT) Shri Parash Biswal, Adv. And Assessee by Shri Deepanshu Mehta, Adv. Shri Surender Pal, CIT-D.R. Revenue by Date of hearing: 03.10.2024 Date of Pronouncement: 21.10.2024 ORDER PER PRADIP KUMAR KEDIA, AM ; The captioned appeal has been filed at the instance of the R…

BRIDHAM DEAL TRADE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 1353/KOL/2024[2013-2014]Status: DisposedITAT Kolkata18 Oct 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 142(1)Section 147Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1353/KOL/2024 Assessment Year: 2013-14 Brijdham Deal Trade Pvt. Ltd.…………………………………………Appellant [PAN: AAECB 2315 E] Vs. ITO, Ward-1(1), Kolkata........................................................Respondent Appearances: Assessee represented by: S.K. Pransukha, AR. Department represented by: P.P. Barman, Addl. CIT, Sr. DR. Date of concluding…

SAMARTH LIFESTYLE RETAILING PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 621/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Oct 2024AY 2011-12

For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Sanjay Nargas, Addl. CIT

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

…er dt. 30.06.2023 36-46 5. Copy of decision of Hon'ble ITAT, Jaipur Bench in case of Sh. Jaideep Singh Vs. ITO ITA No.1030/JP/18 order dated 02.06.2021 47-70 6. Copy of decision of Hon'ble Delhi High Court in case of PCIT Vs. Tupperware India Pvt. Ltd. (2015) 127 DTR 161 71-76 7. Copy of decision of Hon'ble Madras High Court in case of CIT Vs. Pentafour Software Employees Welfare Foundation (2019) 183 DTR 385 77-86 8. Copy of decision of Hon'ble ITAT, Delhi Bench in case of Bhaijee Commodities (P.) Ltd. Vs. ACIT (2023) 202 ITD 757 87-101 9. Copy of decision of Hon'ble Bombay High Court in case of Rajshree Realtor…

BAKUL MATTA,HUDA, PANIPAT vs. INCOME TAX OFFICER WARD-3, PANIPAT, PANIPAT

In the result, all the 03 appeals of the assessee are allowed in the aforesaid manner

ITA 2687/DEL/2023[AY 2014-15]Status: DisposedITAT Delhi04 Oct 2024

Bench: Shri Shamim Yahya

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO.2687/DEL/2023 (AY 2014-15) AND Sh. Bakul Matta, Vs. Income Tax Officer, Ward-3, H.No. 1507, Sector-12, Panipat HUDA, Panipat Haryana Panipat, Haryana – 132103 [PAN : BONPM1102H] (APPELLANT) (RESPONDENT) Assessee by Dr. Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue by Sh. Raghunath, Sr. DR. Date of hearing: 01.10.2024 Date of Pronouncement: 04.10.2024 ORDER PER SHAMIM YAHYA, AM : These 03 appeals have been filed by the Assessee…

BAKUL MATTA,HUDA, PANIPAT vs. INCOME- TAX OFFICER WARD-3 PANIPAT , PANIPAT

In the result, all the 03 appeals of the assessee are allowed in the aforesaid manner

ITA 2686/DEL/2023[2012-13]Status: DisposedITAT Delhi04 Oct 2024AY 2012-13

Bench: Shri Shamim Yahya

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 234BSection 68

HERO MOTOCORP LTD (AS SUCCESSOR OF HERO INVESTMENT P.LTD),NEW DELHI vs. DCIT, CIRCLE 11(1), NEW DELHI

The appeal is allowed

ITA 1053/DEL/2023[2011-12]Status: DisposedITAT Delhi24 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu & Shri Anubhav Sharmaassessment Year: 2011-12

Section 143(3)

…view without any tangible material would amount to abuse of power. To similar effect are the following decisions, as relied by the ld, Sr, Counsel: PCIT v. Tata Power Delhi Distribution Limited: ITA No.689 of 2016 (Del.) PCIT vs. Tupperware India Pvt. Ltd.: 284 CTR 68 (Del.) CIT vs. Batra Bhatta Co 321 ITR 526 (Del) - SLP has been dismissed by the Supreme Court and is reported in 320 ITR (St.) 24. CIT vs. Orient Craft Ltd: 354 ITR 536 (Del.) Sarthak Securities Co. Pvt. Ltd. vs. ITO: 329 ITR 110 (Del.) Indivest Pte Ltd., Singapore vs. ADIT: 250 CTR 15 (Bom) Nitin P. Shah vs. DCIT 146 Taxman 536 (Guj.). CIT…

M/S CUMMINS TECHNOLOGIES INDIA PRIVATE LIMITED,DEWAS vs. THE ACIT CIRCLE 1(1), UJJAIN

In the result, appeal of assessee is partly allowed

ITA 53/IND/2023[2009-10]Status: DisposedITAT Indore25 Aug 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicummins Technologies Acit Circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct2018B Assessee By Shri Ketan K. Ved. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.07.2023 Date Of Pronouncement 25.08.2023

Section 143(3)Section 148Section 44A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Cummins Technologies ACIT circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCT2018B Assessee by Shri Ketan K. Ved. AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.07.2023 Date of Pronouncement 25.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 27.12.2022 of Commissioner…

M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD.,SETU BHAWAN, JHALANA DOONGRI, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

ITA 150/JPR/2023[2010-11]Status: DisposedITAT Jaipur28 Jun 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehara (Addl. CIT)

Section 143(3)Section 147Section 80Section 801ASection 801A(4)Section 80I

…eme Court in case of GKN Driveshaft India and the decision of the Hon’ble Rajasthan High Court in case of K.C Mercantile Ltd. 9 M/s Rajasthan State Road Development & Construction Corporation Ltd., Jaipur vs. DCIT PCIT Vs. Tupperware India Pvt. Ltd. (2015) 127 DTR 161 (Del.) (HC) Assessee raised objection to the action of AO in reopening the assessment. Although the CIT(A) accepted that the AO in fact did not dispose of the assessee’s objections by a speaking order, he committed an error in holding that the said defect did not make the assessment order illegal & that it is a technical mistake which is curable…

SHRI KAMLESH KUMAR AGARWAL THROUGH LEGAL HEIR SMT. LAKSHMI AGARWAL,NEW DELHI vs. ITO, GHAZIABAD

In the result, the appeal of the assessee is allowed as

ITA 1057/DEL/2017[2008-09]Status: DisposedITAT Delhi18 May 2022AY 2008-09

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1057/Del/2017 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Kamlesh Kumar Agarwal Ito (Through Legal Heir Smt. Vs. Ward 1(3) Lakshmi Agarwal) Ghaziabad. C/O M/S Rra Taxindia, D-28, South Extension, Part-1, New Delhi. Pan No. Aaspk0932H अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148

…I.T.A.No.1057/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1057/Del/2017 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Kamlesh Kumar Agarwal ITO (through Legal Heir Smt. Vs. Ward 1(3) Lakshmi Agarwal) Ghaziabad. C/o M/s RRA Taxindia, D-28, South Extension, Part-1, New Delhi. PAN No. AASPK0932H अपीलाथ" Appellant ""यथ"/Respondent Dr. Rakesh Gupta, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 01.04.2022 18.05.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D…

SHRI CHAND SINGH,NEW DELHI vs. DCIT, GURGAON

In the result, both the appeals of the assessee are allowed

ITA 3861/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Jul 2021AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 234ASection 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos. 3860 & 3861/Del/2016 (Assessment Years : 2010-11 & 2011-12) Sh. Chand Singh Vs. DCIT C/o. M/s. RRA TAXINDIA Circle – 1(1), D-28, South Extension, Gurgaon Part-I, New Delhi PAN : DEVPS 2076 J (APPELLANT) (RESPONDENT) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Revenue by Sh. Mahesh Thakur, Sr. D.R. Date of hearing: 24/06/2021 Date of Pronouncement: 05/07/2021 ORDER PER ANIL CHATURVEDI, AM : Both the appeals filed by…

SHRI CHAND SINGH,NEW DELHI vs. ACIT, GURGAON

In the result, both the appeals of the assessee are allowed

ITA 3860/DEL/2016[2010-11]Status: DisposedITAT Delhi05 Jul 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 234ASection 28

ADDL. CIT, NEW DELHI vs. M/S. IRCON INTERNATIONAL LTD., NEW DELHI

In the result, the appeal of the Revenue is accordingly dismissed

ITA 3768/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 143(3)Section 148

…uctre Ltd. ( ITA No. 2255/Mum/2017 ) - ACIT Vs Ms Seema Dilip Vora ( ITA No. 582/Mum/2017 - Replika Press Private Limited & Anr Vs DCIT (2013) 92 DTR 153 (del) - Madhukar Khosla Vs ACIT(2014) 367 ITR 165 (Del) - PCIT Vs Tupperware India private limited (2016) 284 CTR 68(del) - Turner Broadcasting Systems Asia Pacific Inc. vs DCIT (2016) 380 ITR 412 (del) - Rasalika Trading and Investemnt Co. Pvt Ltd Vs DCIT ( 2014) 365 ITR 447(Del) (ii) that the Assessing Officer has not applied his mind while adopting rate of US dollar for computing interest liability and therefore, reasons need to be rejected on the ground of…

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