What is QX KPO Services (P.) Ltd. v. DCIT authority for?

Reassessment proceedings are impermissible if the Assessing Officer seeks to examine another facet of an issue already examined in the original assessment. Dismissal of the department's SLP by the Supreme Court upholds this principle.

How many judgments cite QX KPO Services (P.) Ltd. v. DCIT?

14 judgments on BharatTax cite QX KPO Services (P.) Ltd. v. DCIT (94 Taxmann.com 467), spanning 2019 to 2026.

Which sections of the Income Tax Act does QX KPO Services (P.) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 14A, Section 271(1)(c), Section 8D.

QX KPO Services (P.) Ltd. v. DCIT (94 Taxmann.com 467)

Spice of Life Hotels and Estates Private Limited, Mumbai vs. DCIT-2(3)(1), Mumbai

ITA 7704/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by

Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

Spice of Life Hotels and Estates Private Limited, Mumbai vs. DCIT- 2(3)(1), Mumbai

ITA 7703/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by

Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

Dr Batras Positive Health Clinic Private Limited, Mumbai vs. CIT(A), National Faceless Appeal Centre

In the result, all the appeals of the assessee

ITA 2748/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 Dec 2023AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

For Appellant: Mr. Yogesh A. Thar, Mr. ChaitanyaFor Respondent: Mr. Ashok Kumar Ambastha, Sr

Section 143(2)Section 147Section 16(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) ITA Nos. 2748, 2747 & 2761/MUM/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 DR Batras Positive Health Clinic CIT(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2nd floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 PAN No. AABCD 3857 G Appellant Respondent Assessee by : Mr. Yogesh A. Thar, Mr. Chaitanya Joshi & Ms. Nidhi Agrawal Revenue by : Mr. Ashok Kumar Ambastha, Sr. DR : Date of Hearing 21/11/2023 : Date of pron…

Dr Batras Positive Health Clinic Private Limited, Mumbai vs. CIT(A), NFAC, National Faceless Appeal Centre

In the result, all the appeals of the assessee

ITA 2747/MUM/2023[AY 2012-13]Status: DisposedITAT Mumbai29 Dec 2023

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

For Appellant: Mr. Yogesh A. Thar, Mr. ChaitanyaFor Respondent: Mr. Ashok Kumar Ambastha, Sr

Section 143(2)Section 147Section 16(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) ITA Nos. 2748, 2747 & 2761/MUM/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 DR Batras Positive Health Clinic CIT(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2nd floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 PAN No. AABCD 3857 G Appellant Respondent Assessee by : Mr. Yogesh A. Thar, Mr. Chaitanya Joshi & Ms. Nidhi Agrawal Revenue by : Mr. Ashok Kumar Ambastha, Sr. DR : Date of Hearing 21/11/2023 : Date of pron…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3177/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…

Acc Ltd., Mumbai vs. Addl CIT(Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3137/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…