R 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India

375 ITR 109High Court2015#6077 most cited

What is R 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India authority for?

The High Court decision in Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India is cited for a proposition regarding assessment procedure or related matters.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2023.

Also referred to as

Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India · 375 ITR 109 · High Court · assessment procedure · income tax law

Judgments citing R 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India

Deepak Garg, Haryana vs. Deputy Commissioner of Income Tax, CC, Krnal, Haryana

In the result appeal of the assessee is allowed as indicated above

ITA 1046/DEL/2021[2010-11]Status: DisposedITAT Delhi04 May 2023AY 2010-11

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Advocate
Section 143(2)Section 147Section 69

…ew of the first proviso to Section 147. 9.2 Reliance in this regard is placed upon the decision of the Hon'ble Delhi High Court in the case of Haryana Acrylic Manufacturing Co. vs CIT [2009] 308 ITR 38 (Del); State Bank of Patiala Vs. CIT reported in [(2015) 375 ITR 109 (P & H)]; JSRS Udyog Ltd. Vs. ITO [313 ITR 321 (Del.)]; CIT Vs. Viniyas Finance & Investment (P) Ltd. [357 ITR 646 (Del)]. Therefore, it is respectfully submitted, in the instant case also, the issue of notice u/s 148 of the Act and consequent assessment proceedings u/s 147 of the Act deserve to be quashed. 10. The ld. DR strongly supported the…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…y CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Tr…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…y CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Tr…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…y CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Tr…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…y CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Tr…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…y CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Tr…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…y CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Tr…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…y CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Tr…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…y CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Tr…

M/S. the Karnataka State Co-Operative Apex Bank Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-5(2)(1), Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 1761/BANG/2019[2008-09]Status: DisposedITAT Bangalore08 Apr 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…issuance of notice under section 148 of the Act for assessment years 2008-09 and 2008-09. Ld.AR relied on following decisions in support of his arguments:  Dynacraft Air Controls v. Smt. Sneha Joshi and Others 355 ITR 102 (Bom)  State Bank of Patiala v. CIT 375 ITR 109 (P&H)  Ajay Oxychloride Floorings v. ACIT 283 ITR 169 (Bom)  Sri Sakthi Textiles Ltd v. JCIT 340 ITR 144 (Mad)  DIL Ltd v. ACIT 343 ITR 296 (Bom)  Sitara Diamond Pvt Ltd v. DCIT 345 ITR 91 (Bom)  ACIT v. ICICI Security Primary Dealership Ltd 348 ITR 299  CIT v. Ramakrishna Hegde [2010] 326 ITR 347 (Kar.)  CIT v. Standard Chartered Finance…

Joint Commissioner of Income Tax, Special Range - 5, Bangalore vs. M/S. the Karnataka State Co-Operative Apex Bank Limited, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 1327/BANG/2019[2011-12]Status: DisposedITAT Bangalore08 Apr 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…issuance of notice under section 148 of the Act for assessment years 2008-09 and 2008-09. Ld.AR relied on following decisions in support of his arguments:  Dynacraft Air Controls v. Smt. Sneha Joshi and Others 355 ITR 102 (Bom)  State Bank of Patiala v. CIT 375 ITR 109 (P&H)  Ajay Oxychloride Floorings v. ACIT 283 ITR 169 (Bom)  Sri Sakthi Textiles Ltd v. JCIT 340 ITR 144 (Mad)  DIL Ltd v. ACIT 343 ITR 296 (Bom)  Sitara Diamond Pvt Ltd v. DCIT 345 ITR 91 (Bom)  ACIT v. ICICI Security Primary Dealership Ltd 348 ITR 299  CIT v. Ramakrishna Hegde [2010] 326 ITR 347 (Kar.)  CIT v. Standard Chartered Finance…

Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore vs. M/S the Karnataka State Co-Operative Apex Bank Ltd, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2160/BANG/2017[2014-15]Status: DisposedITAT Bangalore08 Apr 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…issuance of notice under section 148 of the Act for assessment years 2008-09 and 2008-09. Ld.AR relied on following decisions in support of his arguments:  Dynacraft Air Controls v. Smt. Sneha Joshi and Others 355 ITR 102 (Bom)  State Bank of Patiala v. CIT 375 ITR 109 (P&H)  Ajay Oxychloride Floorings v. ACIT 283 ITR 169 (Bom)  Sri Sakthi Textiles Ltd v. JCIT 340 ITR 144 (Mad)  DIL Ltd v. ACIT 343 ITR 296 (Bom)  Sitara Diamond Pvt Ltd v. DCIT 345 ITR 91 (Bom)  ACIT v. ICICI Security Primary Dealership Ltd 348 ITR 299  CIT v. Ramakrishna Hegde [2010] 326 ITR 347 (Kar.)  CIT v. Standard Chartered Finance…

Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore vs. M/S the Karnataka State Co-Operative Apex Bank Ltd, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2150/BANG/2017[2008-09]Status: DisposedITAT Bangalore08 Apr 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…issuance of notice under section 148 of the Act for assessment years 2008-09 and 2008-09. Ld.AR relied on following decisions in support of his arguments:  Dynacraft Air Controls v. Smt. Sneha Joshi and Others 355 ITR 102 (Bom)  State Bank of Patiala v. CIT 375 ITR 109 (P&H)  Ajay Oxychloride Floorings v. ACIT 283 ITR 169 (Bom)  Sri Sakthi Textiles Ltd v. JCIT 340 ITR 144 (Mad)  DIL Ltd v. ACIT 343 ITR 296 (Bom)  Sitara Diamond Pvt Ltd v. DCIT 345 ITR 91 (Bom)  ACIT v. ICICI Security Primary Dealership Ltd 348 ITR 299  CIT v. Ramakrishna Hegde [2010] 326 ITR 347 (Kar.)  CIT v. Standard Chartered Finance…

Karnataka State Co-Operative Apex Bank Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(2)(1), Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2082/BANG/2017[2013-14]Status: DisposedITAT Bangalore08 Apr 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…issuance of notice under section 148 of the Act for assessment years 2008-09 and 2008-09. Ld.AR relied on following decisions in support of his arguments:  Dynacraft Air Controls v. Smt. Sneha Joshi and Others 355 ITR 102 (Bom)  State Bank of Patiala v. CIT 375 ITR 109 (P&H)  Ajay Oxychloride Floorings v. ACIT 283 ITR 169 (Bom)  Sri Sakthi Textiles Ltd v. JCIT 340 ITR 144 (Mad)  DIL Ltd v. ACIT 343 ITR 296 (Bom)  Sitara Diamond Pvt Ltd v. DCIT 345 ITR 91 (Bom)  ACIT v. ICICI Security Primary Dealership Ltd 348 ITR 299  CIT v. Ramakrishna Hegde [2010] 326 ITR 347 (Kar.)  CIT v. Standard Chartered Finance…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1071/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Nov 2020AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…(1) TM 11 ■ SUPREME COURT OF INDIA] • Mitsubishi Electric Automotive India Pvt. Ltd. Versus Union of India And Others 2015] 377 ITR 266 (P&H) • jurisdictional High Court in the case of State Bank of Patiala Versus Commissioner of Income Tax 86 another [20151 375 ITR 109 (P&H) Also the amount paid to members includes travelling expenses also incurred by them for works of society. Also the school was managed by the principal but all the decision were taken by the members in the back. The principal consult with them on day to day basis. The amount paid top them includes all the expenses for travelling from Chandig…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1070/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh26 Nov 2020AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…(1) TM 11 ■ SUPREME COURT OF INDIA] • Mitsubishi Electric Automotive India Pvt. Ltd. Versus Union of India And Others 2015] 377 ITR 266 (P&H) • jurisdictional High Court in the case of State Bank of Patiala Versus Commissioner of Income Tax 86 another [20151 375 ITR 109 (P&H) Also the amount paid to members includes travelling expenses also incurred by them for works of society. Also the school was managed by the principal but all the decision were taken by the members in the back. The principal consult with them on day to day basis. The amount paid top them includes all the expenses for travelling from Chandig…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1069/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh26 Nov 2020AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…(1) TM 11 ■ SUPREME COURT OF INDIA] • Mitsubishi Electric Automotive India Pvt. Ltd. Versus Union of India And Others 2015] 377 ITR 266 (P&H) • jurisdictional High Court in the case of State Bank of Patiala Versus Commissioner of Income Tax 86 another [20151 375 ITR 109 (P&H) Also the amount paid to members includes travelling expenses also incurred by them for works of society. Also the school was managed by the principal but all the decision were taken by the members in the back. The principal consult with them on day to day basis. The amount paid top them includes all the expenses for travelling from Chandig…

Pramod Paliwal, Khanwa vs. ACIT Khanwa, Khanwa

In the result Ground No. 1 (a) &

ITA 271/IND/2018[09-10]Status: DisposedITAT Indore15 Oct 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10 Shri Pramod Paliwal, Acit, Prop. M/S. Pragati Vs. Khandwa Construction, Ramkishanganj, Khandwa (M.P) (Appellant) (Respondent ) Pan Adapp8012A Revenue By Shri K.G. Goyal Sr.Dr Assessee By S/Shri Anil Kamal Garg & Arpit Gaur, Cas Date Of Hearing 10.10.2019 Date Of Pronouncement 17.10.2019 O R D E R

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

…ronouncements : i) Duli Chand Singhania vs. ACIT (2004) 269 ITR 192 (PHHC) ii) Swarovski India Limited v. Deputy CIT' [2014} 368 ITR 601 (Delhi) iii) CITvs. ITW India Ltd. (2015) 377 ITR 195 (P&H) Pramod Paliwal State Bank of Patiala vs. CIT & Anr. (2015) 375 ITR 109 iv) (P&H) HCL Technologies Ltd. vs. DCIT (2015) 93 CCH 146 (DeI HC) v) vi) Global Signal Cables (India) Pvt. Ltd. vs. DCIT (2014) 368 ITR 609 (Del.) vii) Great Eastern Energy Corporation Ltd vs. DCIT (2014) 89 CCH 208 (DeI HC) 3.00 Your Honours, without prejudice to the above, it is submitted that the learned AO, by making reference of the as…

Jindal Steel & Power Ltd., Delhi vs. DCIT, Gurgaon

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

ITA 6698/DEL/2016[2005-06]Status: DisposedITAT Delhi08 Jun 2018AY 2005-06

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2005-06 Jindal Steel & Power Ltd., Dcit, Circle- 1(1), Jindal Centre, Gurgaon. 12, Bhikaji Cama Place, Vs. Delhi.

For Appellant: Shri Ajay Vohra, Sr. Adv
Section 143(3)Section 147Section 263Section 80I

…letion of the assessment, entire re-assessment would be invalid :- (a) CIT v. ITW India Ltd.: 377 ITR 195 (P&H). (b) Dulichand Singhania v. ACIT: 269 ITR 182 (P&H). (c) Mahavir Spinning Mills Ltd. Vs. CIT: 270 ITR 290 (P&H). (d) State Bank of Patiala v. CIT: 375 ITR 109 (P&H). (e) Oriental Carpet Mfrs. (India) Ltd. v. ITO: (1987) 168 ITR 296 (P&H). (f) In Winsome Textiles Industries Vs. UOI: 278 ITR 470 (P&H). (g) Avtec v. DCIT: 395 ITR 434 (Del.). 12 Kaira District Cooperative Milk Producers Union Ltd. v. ACIT: 216 ITR 371 (Guj.) (i) Fenner India Ltd. v. DCIT: 241 ITR 672 (Mad.). (j) Hindustan Lever Ltd. : 268…

R 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India (375 ITR 109) — Cited in 19 Judgments | BharatTax