Samir Diamonds Export Private Limited v. A.K. Goutham

189 ITR 410Reported decision#23293 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2016.

Judgments citing Samir Diamonds Export Private Limited v. A.K. Goutham

Kalpana Medical Centre Private Limited, Coimbatore vs. ACIT, Coimbatore

In the result, all the appeals of the assessee are allowed

ITA 347/CHNY/2015[2009-10]Status: DisposedITAT Chennai09 Nov 2016AY 2009-10

Bench: Shri Chandra Poojari & Shri. G. Pavan Kumarअपील अपील अपील संसंसंसं./I.T.A. No.2847, 2848/Mds/2014 & 347/Mds/2015 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year : 2007-2008,2008-2009 & 2009-10 वष"

For Appellant: Shri T. Banusekar, CAFor Respondent: Shri Clement Ramesh Kumar
Section 132Section 133ASection 147Section 148

…sessment. Thus reopening of assessment is bad in law as held in the case of ITO Vs Madan Ali Engineering Works Limited (118 ITR 1) (SC). Similar view was taken at Bombay High Court in the case of Samir Diamonds Export Private Limited Vs A.K. Goutham, under (189 ITR 410). Being so reopening of assessments in these assessment years is bad in law. Accordingly, for all these assessment years, the assessment orders are quashed. Since, we have quashed the assessments for these assessment years, we are refrained from going into the merits of the addition made by AO. :-6-: I.T.A. Nos. 2847,2848/Mds/2014 & 347/Mds/…

Kalpana Medical Centre Private Limited, Coimbatore vs. ACIT, Coimbatore

In the result, all the appeals of the assessee are allowed

ITA 2848/CHNY/2014[2008-09]Status: DisposedITAT Chennai09 Nov 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri. G. Pavan Kumarअपील अपील अपील संसंसंसं./I.T.A. No.2847, 2848/Mds/2014 & 347/Mds/2015 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year : 2007-2008,2008-2009 & 2009-10 वष"

For Appellant: Shri T. Banusekar, CAFor Respondent: Shri Clement Ramesh Kumar
Section 132Section 133ASection 147Section 148

…sessment. Thus reopening of assessment is bad in law as held in the case of ITO Vs Madan Ali Engineering Works Limited (118 ITR 1) (SC). Similar view was taken at Bombay High Court in the case of Samir Diamonds Export Private Limited Vs A.K. Goutham, under (189 ITR 410). Being so reopening of assessments in these assessment years is bad in law. Accordingly, for all these assessment years, the assessment orders are quashed. Since, we have quashed the assessments for these assessment years, we are refrained from going into the merits of the addition made by AO. :-6-: I.T.A. Nos. 2847,2848/Mds/2014 & 347/Mds/…

Kalpana Medical Centre Private Limited, Coimbatore vs. ACIT, Coimbatore

In the result, all the appeals of the assessee are allowed

ITA 2847/CHNY/2014[2007-08]Status: DisposedITAT Chennai09 Nov 2016AY 2007-08

Bench: Shri Chandra Poojari & Shri. G. Pavan Kumarअपील अपील अपील संसंसंसं./I.T.A. No.2847, 2848/Mds/2014 & 347/Mds/2015 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year : 2007-2008,2008-2009 & 2009-10 वष"

For Appellant: Shri T. Banusekar, CAFor Respondent: Shri Clement Ramesh Kumar
Section 132Section 133ASection 147Section 148

…sessment. Thus reopening of assessment is bad in law as held in the case of ITO Vs Madan Ali Engineering Works Limited (118 ITR 1) (SC). Similar view was taken at Bombay High Court in the case of Samir Diamonds Export Private Limited Vs A.K. Goutham, under (189 ITR 410). Being so reopening of assessments in these assessment years is bad in law. Accordingly, for all these assessment years, the assessment orders are quashed. Since, we have quashed the assessments for these assessment years, we are refrained from going into the merits of the addition made by AO. :-6-: I.T.A. Nos. 2847,2848/Mds/2014 & 347/Mds/…

Samir Diamonds Export Private Limited v. A.K. Goutham (189 ITR 410) — Cited in 3 Judgments | BharatTax