RPS Associates v. DIT (Inv) (2015) 280 CTR (All) 582, Alidhara Texpro Engg. P. Ltd. v. DCIT

267 ITR 345High Court2004#13892 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2022.

Judgments citing RPS Associates v. DIT (Inv) (2015) 280 CTR (All) 582, Alidhara Texpro Engg. P. Ltd. v. DCIT

Bhupendra Surani, Mumbai vs. Asst CIT CC 15 & 16, Mumbai

In the result, appeal by the assessee is allowed

ITA 2004/MUM/2017[2010-11]Status: DisposedITAT Mumbai23 Dec 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 2004/मुं/2017 ("न.व. 2010-11) Shri Bhupendra Surani B-2005, Chandanbala Chs R.R. Thakkar Marg, Walkeshwar Mumbai 400006 ...... अपीलाथ"/Appellant Pan: Bjaps5716D बनाम Vs. Addl. Cit, Central Circle 15 & 16 ..... ""तवाद"/Respondent Mumbai अपीलाथ" "वारा/ Appellant By : Shri Vijay Mehta, Advocate ""तवाद" "वारा/Respondent By : Ms. Samruddhi Hande, Sr. Ar

For Appellant: Shri Vijay Mehta, AdvocateFor Respondent: Ms. Samruddhi Hande, Sr. AR
Section 132Section 142Section 143Section 143(3)Section 153Section 153CSection 2(24)(iv)Section 250

…The assessee throughout has been objecting to the Special Audit. The learned AR in support if his submissions placed reliance on the following decisions: - 1. Sahara India (Firm) vs. CIT, 300 ITR 403 (SC) 2. West Bengal State Co-operative Bank Ltd. vs. JCIT, 267 ITR 345 (Cal) 3. Swadeshi Cotton Mills Co. Ltd. vs. CIT, 171 ITR 634 (All) 4. Alidhara Texpro Engineering P. Ltd. vs. DCIT, 332 ITR 115 (Guj) 6. The learned AR submits that no attempt was made by the Assessing Officer to understand the accounts of the assessee. The books of the assessee are not complex at all. The Assessing Officer merely on surmises an…

Rosy Blue (India) Pvt. Ltd., Mumbai vs. DCIT Cent. Cir. - 46, (Now DCIT Cent. Cir. 8(3)), Mumbai

ITA 4984/MUM/2016[2008-09]Status: DisposedITAT Mumbai31 Dec 2020AY 2008-09

Bench: Sri Mahavir Singh, Vp & Sri Rajesh Kumar, Am आमकय अऩीर सिं./ Ita No. 4984/Mum/2016 (ननधाायण वषा / Assessment Year: 2008-09) M/S Rosy Blue (India) Pvt. Ltd. The Dy. Commissioner Of 1608/09, Prasad Chambers, Income Tax, Opera House Central Circle-46, Mumbai फनाभ/ (Now Deputy Commissioner Of Income Tax, Central Vs. Circle 8(3), Mumbai) (अऩीराथी/ Appellant) (प्रत्मथी/ Respondent) स्थामीरेखासिं./Pan No. Aaccr 2413 B आमकयअऩीरसिं./ Ita No. 5829/Mum/2016 (ननधाायणवषा / Assessment Year: 2008-09) The Dy. Commissioner Of Income M/S Rosy Blue (India) Pvt. Tax, Ltd. Central Circle-46, Mumbai 1608/09, Prasad Chambers, फनाभ/ (Now Deputy Commissioner Of Opera House Income Tax, Central Circle 8(3), Vs. Mumbai) (अऩीराथी/ Appellant) (प्रत्मथी/ Respondent)

For Appellant: S/Shri Percy J. PardiwallaFor Respondent: Ms. Kavita Kaushik, Shri Sushil Kumar
Section 142Section 143(3)

…ation. That, it is essential for the AO before he forms his opinion in respect of nature and complexity of the accounts that he should call for and examine the assessee's books of accounts by placing reliance in West Bengal State Cooperative Bank Ltd. v. JCIT 267 ITR 345 the Calcutta High Court inter alia following its earlier judgment in the case of Peerless General Finance & Investment Co. Ltd. v. DCIT 236 ITR 671, has observed that unless the Assessing Officer examines the books of account, he cannot have any understanding as to the nature and complexity of the same, ITA Nos. 4984 & 5829/Mum/2016 Rosy Blue (In…

Jivraj P. Surani, Mumbai vs. ACIT CC 15 & 16, Mumbai

Appeal stands dismissed whereas the revenue’s appeal stands dismissed as infructuous

ITA 4541/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 May 2019AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…the Ld. counsel relied on the decision in Sahara India (Firm) v. CIT (2008) 300 ITR 403 (SC), RPS Associates v. DIT (Inv) (2015) 280 CTR (All) 582, Alidhara Texpro Engg. P. Ltd. v. DCIT (2011) 332 ITR 115 (Guj), West Bengal State Coop Bank Ltd. v. JCIT (2004) 267 ITR 345 (Cal), order of the Tribunal in ITO v. Vilsons Particle Board Industries Ltd. (2017) 184 TTJ (Pune) 84 and M/s Jyoti Traders v. DCIT in IT(SS) 62/Mum/2008 and 111/Mum/2008 & others dated 20.05.201 (ITAT-Mumbai). 6. The Ld. DR, however, filed an application dated 19.07.2018 stating that certain details were called for from the AO and those details…

Suresh V. Kukadiya, Mumbai vs. ACIT CC 15 & 16, Mumbai

Appeal stands dismissed whereas the revenue’s appeal stands dismissed as infructuous

ITA 4523/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 May 2019AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…the Ld. counsel relied on the decision in Sahara India (Firm) v. CIT (2008) 300 ITR 403 (SC), RPS Associates v. DIT (Inv) (2015) 280 CTR (All) 582, Alidhara Texpro Engg. P. Ltd. v. DCIT (2011) 332 ITR 115 (Guj), West Bengal State Coop Bank Ltd. v. JCIT (2004) 267 ITR 345 (Cal), order of the Tribunal in ITO v. Vilsons Particle Board Industries Ltd. (2017) 184 TTJ (Pune) 84 and M/s Jyoti Traders v. DCIT in IT(SS) 62/Mum/2008 and 111/Mum/2008 & others dated 20.05.201 (ITAT-Mumbai). 6. The Ld. DR, however, filed an application dated 19.07.2018 stating that certain details were called for from the AO and those details…

Kalavati Surani, Mumbai vs. ACIT CC 15 & 16, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4530/MUM/2016[2010-11]Status: DisposedITAT Mumbai12 Oct 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Mrs. Kalavati Surani Acit-Cc 15 & 16, B-2005, Chandanbala Chs Mumbai. Vs. Rr Thakkar Marg, Walkeshwar Mumbai-400006 Pan No. Aznps1185J Appellant Respondent Assessee By : Mr. Vijay Mehta, Ar Revenue By : Mr. R. Manjunatha Swamy, Cit-Dr Date Of Hearing : 20/07/2018 Date Of Pronouncement : 12/10/2018

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. R. Manjunatha Swamy, CIT-DR
Section 132Section 139(1)Section 142Section 143(3)Section 153Section 153CSection 250

…the Ld. counsel relied on the decision in Sahara India (Firm) v. CIT (2008) 300 ITR 403 (SC), RPS Associates v. DIT (Inv) (2015) 280 CTR (All) 582, Alidhara Texpro Engg. P. Ltd. v. DCIT (2011) 332 ITR 115 (Guj), West Bengal State Coop Bank Ltd. v. JCIT (2004) 267 ITR 345 (Cal), order of the Tribunal in ITO v. Vilsons Particle Board Industries Ltd. (2017) 184 TTJ (Pune) 84 and M/s Jyoti Traders v. DCIT in IT(SS) 62/Mum/2008 and 111/Mum/2008 & others dated 20.05.201 (ITAT-Mumbai). 6. The Ld. DR, however, filed an application dated 19.07.2018 stating that certain details were called for from the AO and those details…

DCIT, New Delhi vs. M/S. Unitech Ltd., New Delhi

In the result, appeal of the assessee is allowed on preliminary ground, appeal of Revenue and its CO are dismissed

ITA 6648/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri O.P. Kantआयकर अपील सं./ Ita No. 6181/Del/2015 With Co No.376/Del/2015 & "नधा"रण वष"/Assessment Year: 2010-11 M/S.Unitech Limited Dcit, Cir.27(1) 6, Community Centre Vs New Delhi. Saket, New Delhi 17. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Salil Aggarwal, Ar Revenue By : Shri H.K. Choudhary, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 03/05/2018 घोषणा क" तार"ख /Date Of Pronouncement : 27/06/2018 O R D E R

For Appellant: Shri Salil Aggarwal, ARFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 142Section 143(3)Section 144C(4)

…he accounts, no aid can be resorted to the provisions of section 142(2 A) of the Act. 2.2 The assessee company seeks to place reliance on the judgement of Hon'ble Calcutta High Court in the case of West Bengal State Co-operative Bank Ltd. Vs. JCIT reported in 267 ITR 345, wherein it was held as under: "Voluminous and the numbers of books of account or the plea of impossibility are no ground to abdicate his duty. If it is possible for an auditor or his team to examine the books of account, then why is it impossible for an Assessing Officer, is not comprehensible, after all he is presumed to have workable skill an…

M/S. Unitech Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed on preliminary ground, appeal of Revenue and its CO are dismissed

ITA 6181/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri O.P. Kantआयकर अपील सं./ Ita No. 6181/Del/2015 With Co No.376/Del/2015 & "नधा"रण वष"/Assessment Year: 2010-11 M/S.Unitech Limited Dcit, Cir.27(1) 6, Community Centre Vs New Delhi. Saket, New Delhi 17. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Salil Aggarwal, Ar Revenue By : Shri H.K. Choudhary, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 03/05/2018 घोषणा क" तार"ख /Date Of Pronouncement : 27/06/2018 O R D E R

For Appellant: Shri Salil Aggarwal, ARFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 142Section 143(3)Section 144C(4)

…he accounts, no aid can be resorted to the provisions of section 142(2 A) of the Act. 2.2 The assessee company seeks to place reliance on the judgement of Hon'ble Calcutta High Court in the case of West Bengal State Co-operative Bank Ltd. Vs. JCIT reported in 267 ITR 345, wherein it was held as under: "Voluminous and the numbers of books of account or the plea of impossibility are no ground to abdicate his duty. If it is possible for an auditor or his team to examine the books of account, then why is it impossible for an Assessing Officer, is not comprehensible, after all he is presumed to have workable skill an…