Remfry and Sons. v. CIT

276 ITR 1High Court2005#4396 most cited

What is Remfry and Sons. v. CIT authority for?

Procedural or technical errors should not prevent justice, and authorities must provide an opportunity for assessees to correct mistakes.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

Remfry and Sons v CIT · procedural mistakes · technical errors · rectification of mistakes · opportunity to correct · natural justice · CIT(A) · assessee

Judgments citing Remfry and Sons. v. CIT

PRABODH MOHANLAL SHAH,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTL. TAXATION, VADODARA

In the result, the appeal filed by the Assessee is hereby allowed for statistical purpose

ITA 331/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 144C(1)Section 288Section 292BSection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2018-19 Prabodh Mohanlal Shah Assistant 296, Morning Glory Drive Commissioner of Monroe Township, Vs Income Tax, New Jersey-08831, Circle Int. Txn., United States of America Vadodara PAN: BJSPS5670J (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Shri Purushottam Kumar, DR Date of hearing : 21-08-2024 Date of pronouncement : 18-10-2024 आदेश/ORDER PER : T.R. SE…

REJENDRA RAMJIBHAI PATEL,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTL. TAXN., VADODARA

In the result, the appeal filed by the Assessee is hereby allowed for statistical purpose

ITA 138/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 144C(1)Section 148Section 234ASection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 Rajendra Ramjibhai Patel Assistant 40A, Mangaldeep Duplex, Commissioner of Bh. Ambe School, Vs Income Tax, Sama Savli Road, Circle Int. Txn., Vadodara, Vadodara Gujarat-390024 PAN: AJXPP3934E (Respondent) (Appellant) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Date of hearing : 21-08-2024 Date of pronouncement : 17-10-2024 आदेश/ORDER PER : T…

M/S BUSINESSMATCH SERVICES (INDIA) PVT. LTD.,MUMBAI vs. DCIT 12(1)(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 4535/MUM/2019[2013-14]Status: DisposedITAT Mumbai04 Feb 2021AY 2013-14

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.4535 /Mum/2019 (Assessment Year: 2013-14) M/S Businessmatch Services Deputy Commissioner Of (India) Private Limited Vs. Income-Tax -12(1)(2) Shop No.2, Neptune Ii, Smt. Nargis Aaykar Bhavan , Dutt Road, Bandra West, Mumbai – 400020 Mumbai - 400050 Pan No. Aaacb6129N (Assessee) (Revenue) Assessee By : Shri Mahesh Rajora, A.R Revenue By : Shri Tharian Oommen, D.R Date Of Hearing : 03/02/2021 Date Of Pronouncement : 04/02/2021

For Appellant: Shri Mahesh Rajora, A.RFor Respondent: Shri Tharian Oommen, D.R
Section 143(3)Section 14ASection 29Section 36Section 37(1)

…d of limitation. Our aforesaid view is fortified by the judgments of the Hon’ble High Court of Madhya Pradesh in the case of CIT Vs. Hope Textiles Limited (2006) 287 ITR 321 (M.P) and the Hon’ble High Court of Delhi in the case of Remfry & Sons Vs. CIT (2005) 276 ITR 1 (Del). ITA No.4535/Mum/2019 A.Y. 2013-14 7 M/s Bussinessmatch Services (India) P. Ld. Vs. DCIT-12(1)(2) 7. Accordingly, in the backdrop of our aforesaid deliberations, we are of the considered view that in all fairness the appeal of the captioned assessee merits to be restored to the file of the CIT(A) who shall after affording an opportunity to…

BATHLINE INDIA (PVT.) LTD.,DELHI vs. ACIT, CPC-TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 9341/DEL/2019[2013-14 (26Q,Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

BATHLINE INDIA (P) LTD,NEW DELHI vs. ACIT - CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 9336/DEL/2019[2013-14 (24Q-Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7952/DEL/2019[2015-16 (26Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7951/DEL/2019[2015-16 (26Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7950/DEL/2019[2015-16 (26Q, Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7949/DEL/2019[2015-16 (24Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7948/DEL/2019[2015-16 (24Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7947/DEL/2019[2015-16(24Q, Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7946/DEL/2019[2014-15(27EQ, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7945/DEL/2019[2014-15(Q4, 26Q)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7937/DEL/2019[2013-14 (27Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7936/DEL/2019[2013-14 (26Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7935/DEL/2019[2013-14 (26Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7934/DEL/2019[2013-14 (26Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7933/DEL/2019[2013-14 (24Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7932/DEL/2019[2013-14 (Q3, 24Q)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7931/DEL/2019[2013-14 (24Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

…A) against the order passed u/s 154. However, due to a clerical typographical error, it was inadvertently mentioned as 200A. Therefore, this confusion arose. 3. Referring to the decision of the Hon’ble Delhi High Court in the case of Remfry and Sons vs. CIT, 276 ITR 1, he submitted that the Hon’ble High Court has held that the procedural/technical mistakes should not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. He submitted that since, on the issue of delay the ld.CIT(A) has neither confronted the same to the assessee nor has appreciated the…

Showing 1–20 of 27 · Page 1 of 2