Richards Ellis Mauritius Ltd. v. ADIT

208 Taxmann 322High Court2012#11268 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

non application of mindmere change of opinionsection 149change of opiniontangible materialreason to believecross objectionsection 154reassessment proceedingssection 68appeal before the tribunalprevious year

Judgments citing Richards Ellis Mauritius Ltd. v. ADIT

Shri Hingulambika Education Society, Gulbarga vs. ITO (Exemptions), Ward-1, Kalburgi

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

…ITA No.1126/Bang/2022 Shri Hingulambika Education Society, Gulbarga IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2020-21 Shri Hingulambika Education Society Sy.No.55/2, Bhavsar Nagar ITO (Exemptions) Sedam Road Ward-1 Vs. Gulbarga 585 106 Kalburgi Karnataka PAN NO : AAFTS4816F APPELLANT RESPONDENT Appellant by : Shri Phalguna Kumar, A.R. Respondent by : Shri Shahnawaz Ul Rahman, D.R. Date of Hearing : 03.05.2023 Date of Pronouncement : 22.06.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

ACIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2358/DEL/2009[1993-94]Status: DisposedITAT Delhi16 Feb 2023AY 1993-94

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ture of amendment in procedural laws would be applicable to the case of the assessee for AY 1993-94. Reliance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. I…

ACIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2357/DEL/2009[1992-93]Status: DisposedITAT Delhi16 Feb 2023AY 1992-93

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ture of amendment in procedural laws would be applicable to the case of the assessee for AY 1993-94. Reliance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. I…

ACIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2356/DEL/2009[1991-92]Status: DisposedITAT Delhi16 Feb 2023AY 1991-92

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ture of amendment in procedural laws would be applicable to the case of the assessee for AY 1993-94. Reliance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. I…

ACIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2355/DEL/2009[1990-91]Status: DisposedITAT Delhi16 Feb 2023AY 1990-91

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ture of amendment in procedural laws would be applicable to the case of the assessee for AY 1993-94. Reliance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. I…

Sahara India Financial Corp. Limited, Lucknow vs. DCIT, Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2339/DEL/2009[1990-91]Status: DisposedITAT Delhi16 Feb 2023AY 1990-91

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ture of amendment in procedural laws would be applicable to the case of the assessee for AY 1993-94. Reliance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. I…

Dy CIT CC 6(4), Mumbai vs. Smt. Deval D Thakkar [Now Known As Smt Deval E Anthony], Mumbai

In the result, both the appeals filed by the revenue are 11

ITA 968/MUM/2020[2004-05]Status: DisposedITAT Mumbai23 Nov 2022AY 2004-05

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No. 968/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No. 974/Mum/2020 (निर्धारण वर्ा / Assessment Year: 1999-2000) Dcit, Central Circle-6(4) बिधम/ Smt. Deval D. Thakkar (Now Room No. 1925, 19Th Floor, Known As Smt. Deval E Vs. Air India Building, Nariman Anthony) Point, Mumbai-400021. 12/22B, Acropolis, Malabar Hills, Mumbai-400006. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpt8999F (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Smt. Mahita Nair (Sr. Ar) Assessee By: Shri Dilip Thakkar सुनवाई की तारीख / Date Of Hearing: 09/11/2022 घोषणा की तारीख /Date Of Pronouncement: 23/11/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Action Of The Ld. Cit(A)-54, Mumbai Dated 26.11.2019 For A.Y.1999-2000 & For Ay. 2004-05. 2. Both The Parties Agree That The Issue Involved In Both The Appeals Are Identical, Therefore, We Take The Appeal Of The Assessee For Ay. 1999-2000 As The Lead Case & The Decision Of Which Will Be Followed For Ay. 2004-05. 3. The Grounds Of Appeal Of The Revenue For Ay. 1999-2000 Is As Under: -

For Appellant: Shri Dilip ThakkarFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 143(2)Section 147Section 148Section 149Section 149(1)

…8. Mr. Vohra relies on the decision of the Supreme Court, in K.M.Sharma versus Income Tax Officer254ITR 772(SC) as well as S.S. Gadgil v Lal& Co. [1964] 53 ITR 231 and lastly the decision in C.B. Richards Ellis Moritius Ltd. v Additional Director Income Tax 208 Taxmann 322 to say that once the period of limitation ends, by virtue of the provisions of the Act, it is not open to the revenue, to revisit such issues that are final. It was submitted that the law of limitation confers certainty and finality to legal proceedings and seeks to avoid exposure to risk of litigation to litigant for indefinite period on fut…

DCIT, Central Circle - 1(1), Kolkata vs. M/S. Alembic Merchants Pvt. Ltd., Kolkata

In the result, the appeal of revenue fails

ITA 1826/KOL/2018[2009-10]Status: DisposedITAT Kolkata20 Nov 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2009-10 Dcit, Central Cir-1(1), Kolkata Vs. M/S. Alembic Merchants Pvt. Ltd Pan: Aacca 0918Q Appellant Respondent

Section 142(1)Section 147Section 148Section 153(2)Section 68

…( P & H ) (FB). Similarly, in framing an assessment time period/limitation period as prescribed in Act on date of issue of notice would apply and not on the date of service of such notice as held in the case of C.B Richards Ellis Mauritius Ltd v. ADIT (2012) 208 Taxmann 322 (Delhi). Further, in the case of CIT v. Major Tikka Khuswant Singh (1995) reported in 80 Taxman 88 (SC), it was held that issuance of notice within period of limitation gives jurisdiction to AO to proceed to make reassessment, irrespective of whether or not such notice is served within period of limitation. Thus, from the aforesaid submission…

Income Tax Officer Ward-1 Exemptions, Bangalore vs. M/S Centre Fpr Cellular and Molecular Platforms, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 271/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Ujjwal Kumar, JCIT (DR)
Section 11Section 12ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. Centre for Cellular and Molecular Platforms, The Income Tax Officer (E), Post bag no. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. PAN: AADCC8572D APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate Revenue by : Shri Ujjwal Kumar, JCIT (DR) Date of hearing : 14.08.2019 Date of Pronouncement : 28.08.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the rev…