Redwood Hotel (P) Limited v. Chief Commissioner of Income Tax and Others

259 ITR 191High Court2003#20164 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2014 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 147 Section 148 Section 250

Judgments citing Redwood Hotel (P) Limited v. Chief Commissioner of Income Tax and Others

Mr. Kamal Jajoo, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -4(3) C B Central Range-4, Mumbai

In the result, the appeal filed by the assessee stands partly allowed

ITA 5267/MUM/2024[2011-12]Status: DisposedITAT Mumbai02 Jun 2025AY 2011-12

Bench: Hon‟Ble Shri Sandeep Gosainmr. Kamal Jajoo Vs. Dcit, Cc 4(3) Flat No. 2/B Jai Hind Estate Cb Central Range -4 Ld.Dr. Am Road. Air India Bldg, Nariman Point, Mumbai - 400021 Pan/Gir No. Abvpj3150A (Applicant) (Respondent) Assessee By Shri K. Gopal Revenue By Shri Avinash Karpe, Sr. Dr Date Of Hearing 29.04.2025 Date Of Pronouncement 02.06.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 14.08.2024 Passed U/S 250 Of The Income Tax Act, 1961 („The Act‟), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2011-12. 2. At The Outset, Ld. Ar Drawn Our Attention To The Petition Filed By The Assessee, Seeking Admission Of 2 Mr. Kamal Jajoo., Mumbai

Section 143(3)Section 147Section 148Section 250

…jurisdiction of the Ld.A.O. to initiate the reassessment proceedings under section 147 of the Act. In the present case, the Ld.A.O. failed to follow the procedure laid down by the Hon'ble Supreme Court in the case of GKN Driveshaft (India) Ltd. vs. ITO [2003] 259 ITR 191 (SC) by not passing the order disposing off the objections raised by the Appellant against the reasons recorded to issue a notice under section 148 of the Act. Thus, the notice issued under section 148 of the Act and the subsequent assessment order passed under section 143(3) r.w.s 147 of the Act are without jurisdiction and bad in law. The Appel…

ITO, Ward-2(1), Kolkata vs. M/S Qualitron Commodities Pvt. Ltd., Kolkata

In the result, the appeal of revenue is dismissed

ITA 1955/KOL/2016[2011-12]Status: DisposedITAT Kolkata21 Aug 2018AY 2011-12

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 127Section 143(3)Section 144Section 153C

…der the Act. Therefore, this argument does not entitle the petitioner to retain assessments with the previous officer even after transfer of the raid file to another officer. This court has taken a similar view in Redwood Hotel Ltd. v. Chief CIT & Ors. (2003) 259 ITR 191 (Ker). The next contention raised by counsel for the petitioner is that even if the raid cases were transferred to Central Circle, regular assessment should be retained with the previous assessing officer. I do not find any provision in the Act whereunder two assessing officers retain 'concurrent jurisdiction over the same assessee. At any given…

Commssioner of Income Tax Delhi-Xvi vs. S.S. Ahluwalia

ITA - 255 / 2002HC Delhi14 Mar 2014

Section 142(1)Section 143(1)Section 143(2)Section 148

…at an order under Section 127 dated 14.08.1995 was passed and was never challenged by the respondent-assessee. Similar view was taken earlier by the Kerala High Court in Redwood Hotel (P) Limited versus Chief Commissioner of Income Tax and Others, (2003) 259 ITR 191 (Kerala) wherein an order under Section 127 was upheld in spite of the plea of inconvenience raised by the assessee therein. It was observed that the order of transfer under Section 127 was purely administrative in nature and except when there were allegations of mala fide and want of jurisdiction, there was little scope for interference.…

Commissioner of Wealth Tax vs. S.S. Ahluwalia

ITA/255/2002HC Delhi14 Mar 2014

Section 142(1)Section 143(1)Section 143(2)Section 148