Ref- Shrikar Hotels (P.) Ltd. v. CIT

394 ITR 657High Court2017#24803 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2024.

Judgments citing Ref- Shrikar Hotels (P.) Ltd. v. CIT

Pune Metropolitan Region Development Authority, Pune vs. Deputy Commissioner of Income Tax (Exemption), Circle Pune, Pune

ITA 561/PUN/2023[2017-18]Status: HeardITAT Pune13 Feb 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Prathmesh BorkarFor Respondent: Shri Ajay Kumar Keshari, CIT (DR)
Section 10(46)Section 129Section 143(3)

…aimed under section 10(46) without first disposing off the application filed by the appellant is bad in law. Revenue is not justified in raising enormous tax demands on a matter which the revenue itself is undecided. Ref- Shrikar Hotels (P.) Ltd v. CIT [2017] 394 ITR 657 (All). 6. On the facts and in the circumstances of the case, the assessment order is bad in law as the assessee was not provided a proper opportunity of being heard. The learned assessing officer failed to provide the assessee with a personal hearing in spite of a specific request by the assessee. 7. On the facts and in the circumstances of the c…

Pune Metropolitan Region Development Authority, Pune vs. Deputy Commissioner of Income Tax (Exemption), Circle Pune, Pune

ITA 560/PUN/2023[2016-17]Status: HeardITAT Pune13 Feb 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Prathmesh BorkarFor Respondent: Shri Ajay Kumar Keshari, CIT (DR)
Section 10(46)Section 129Section 143(3)

…aimed under section 10(46) without first disposing off the application filed by the appellant is bad in law. Revenue is not justified in raising enormous tax demands on a matter which the revenue itself is undecided. Ref- Shrikar Hotels (P.) Ltd v. CIT [2017] 394 ITR 657 (All). 6. On the facts and in the circumstances of the case, the assessment order is bad in law as the assessee was not provided a proper opportunity of being heard. The learned assessing officer failed to provide the assessee with a personal hearing in spite of a specific request by the assessee. 7. On the facts and in the circumstances of the c…

Commissioner of Income Tax Del vs. M/S Arya Exports & Industries

ITA/206/2005HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260ASection 80Section 80H

…ITA 206/2005 Page 1 of 19 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: July 28, 2017 Decided on: August 18, 2017 + ITA 206/2005 COMMISSIONER OF INCOME TAX DELHI-IX, NEW DELHI .....Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Deepak Anand, Standing Counsel. versus M/S ARYA EXPORTS & INDUSTRIES ..... Respondent Through: Mr. Ajay Vohra, Senior Advocate with Mr. Aniket D. Agrawal and Mr. Rohit Jain, Advocates. COR…

Ref- Shrikar Hotels (P.) Ltd. v. CIT (394 ITR 657) — Cited in 3 Judgments | BharatTax