Sanjay Sawhney v. Principal Commissioner of Income-tax

116 Taxmann.com 701High Court2020#1315 most cited

What is Sanjay Sawhney v. Principal Commissioner of Income-tax authority for?

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Also referred to as

Sanjay Sawhney v. Pr. CIT · Rule 27 ITAT Rules · respondent additional right · defend CIT(A) order · grounds decided against · no appeal cross-objection · oral application Rule 27 · issue raised first time Tribunal · section 275(1)(c) limitation · scope of Rule 27

Also reported as

316 CTR 392192 DTR 105

Sections most often in play

Section 143(3)Section 147Section 148Section 132Section 153ASection 144Section 142(1)Section 271(1)(c)
Read the full judgment

Issues it is cited on

section 114(e)section 275(1)(c)statutory duessection 245survey under section 133asection 275section 269tsection 153(1)principal commissioner of income-taxsection 271esection 153c(1)section 253

Judgments citing Sanjay Sawhney v. Principal Commissioner of Income-tax

DCIT, Central Circle-7, New Delhi vs. Mohd. Shahnawaz, New Delhi

In the result, the Appeals filed by the Revenue are dismissed

ITA 9054/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Sept 2024AY 2012-13

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 9051/Del/2019 (A.Y 2008-09) I.T.A. No. 9260/Del/2019 (A.Y 2010-11)

For Appellant: Ms. Monika Agarwal, Adv & Sh
Section 269Section 269SSection 269TSection 271Section 271DSection 271ESection 275Section 275(1)(c)

…Rules to urge the ground of limitation before us as provided u/s 275 (1) (c) of the Act by supporting the decision of the CIT(A) which has been decided in favour of the Assessee. The Jurisdictional High Court in the case of Sanjay Sawhney Vs. Pr. CIT [2020] 116 Taxmann.com 701/273 Taxman 332 (Delhi), held that Rule 27 of ITAT Rules is one of such Rules which provide additional right to the respondent to defend the order of CIT(A) decided in his favour by raising the issues in respect of those grounds which were decided against him by the CIT(A) even though no appeal/cross objection has been filed. Thus, we a…

DCIT, Central Circle-7, New Delhi vs. Mohd. Shahnawaz, New Delhi

In the result, the Appeals filed by the Revenue are dismissed

ITA 9053/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Sept 2024AY 2012-13

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 9051/Del/2019 (A.Y 2008-09) I.T.A. No. 9260/Del/2019 (A.Y 2010-11)

For Appellant: Ms. Monika Agarwal, Adv & Sh
Section 269Section 269SSection 269TSection 271Section 271DSection 271ESection 275Section 275(1)(c)

…Rules to urge the ground of limitation before us as provided u/s 275 (1) (c) of the Act by supporting the decision of the CIT(A) which has been decided in favour of the Assessee. The Jurisdictional High Court in the case of Sanjay Sawhney Vs. Pr. CIT [2020] 116 Taxmann.com 701/273 Taxman 332 (Delhi), held that Rule 27 of ITAT Rules is one of such Rules which provide additional right to the respondent to defend the order of CIT(A) decided in his favour by raising the issues in respect of those grounds which were decided against him by the CIT(A) even though no appeal/cross objection has been filed. Thus, we a…

DCIT, Central Circle-7, New Delhi vs. Mohd. Shahnawaz, New Delhi

In the result, the Appeals filed by the Revenue are dismissed

ITA 9052/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Sept 2024AY 2011-12

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 9051/Del/2019 (A.Y 2008-09) I.T.A. No. 9260/Del/2019 (A.Y 2010-11)

For Appellant: Ms. Monika Agarwal, Adv & Sh
Section 269Section 269SSection 269TSection 271Section 271DSection 271ESection 275Section 275(1)(c)

…Rules to urge the ground of limitation before us as provided u/s 275 (1) (c) of the Act by supporting the decision of the CIT(A) which has been decided in favour of the Assessee. The Jurisdictional High Court in the case of Sanjay Sawhney Vs. Pr. CIT [2020] 116 Taxmann.com 701/273 Taxman 332 (Delhi), held that Rule 27 of ITAT Rules is one of such Rules which provide additional right to the respondent to defend the order of CIT(A) decided in his favour by raising the issues in respect of those grounds which were decided against him by the CIT(A) even though no appeal/cross objection has been filed. Thus, we a…

DCIT, Central Circle-7, New Delhi vs. Mohd. Shahnawaz, New Delhi

In the result, the Appeals filed by the Revenue are dismissed

ITA 9051/DEL/2019[2008-09]Status: DisposedITAT Delhi11 Sept 2024AY 2008-09

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 9051/Del/2019 (A.Y 2008-09) I.T.A. No. 9260/Del/2019 (A.Y 2010-11)

For Appellant: Ms. Monika Agarwal, Adv & Sh
Section 269Section 269SSection 269TSection 271Section 271DSection 271ESection 275Section 275(1)(c)

…Rules to urge the ground of limitation before us as provided u/s 275 (1) (c) of the Act by supporting the decision of the CIT(A) which has been decided in favour of the Assessee. The Jurisdictional High Court in the case of Sanjay Sawhney Vs. Pr. CIT [2020] 116 Taxmann.com 701/273 Taxman 332 (Delhi), held that Rule 27 of ITAT Rules is one of such Rules which provide additional right to the respondent to defend the order of CIT(A) decided in his favour by raising the issues in respect of those grounds which were decided against him by the CIT(A) even though no appeal/cross objection has been filed. Thus, we a…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Nisha Jain, Kota

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18
For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 131

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 378/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Nisha Jain, Kota

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 377/JPR/2024[2015-16]Status: DisposedITAT Jaipur05 Aug 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 131Section 131(1)Section 133A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 377/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Naresh Jain, Kota

ITA 374/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18
For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 131Section 133ASection 133A(3)(iii)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं डा० मीठा लाल मीना, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM आयकर अपील सं./ITA No. 374/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 The ACIT Central Circle Kota बनाम Shri Naresh Jain Vs. 192, Ballabh Bari Kota स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AAZPJ 0485 Η अपीलार्थी / Appellant प्रत्यर्थी / Respondent राजस्व की ओर से / Revenue by: Shri A.S. Nehra, Addl. CIT-DR निधर्धारिती की ओर से / Assessee by : Shri Mahendra Gargieya Adv Shri…

Hewitt Associates (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 5418/DEL/2012[2008-09]Status: HeardITAT Delhi20 Dec 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 Hewitt Associates (India) Vs. Dcit Pvt. Ltd. Hewitt Tower, Circle – 10 (1) Sector-42, Dlf City, New Delhi Gurgaon Haryana Pan No.Aabch1559D (Appellant) (Respondent) Appellant By Sh. Ajit Jain, Ca Sh. Arpan Khanna, Ca Sh. Piyush Aggarwal, Ca Respondent By Sh. Rajesh Kumar Cit Dr Date Of Hearing: 15/12/2023 Date Of Pronouncement: 20/12/2023 Order

Section 10ASection 133(6)Section 143Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92CSection 92F

…he rival submissions. It is true that this is an appeal by the assessee but it is equally true that the other party i.e. the revenue can raise issue under rule 27 orally as settled by the Hon’ble Jurisdictional High Court of Delhi in the case of Sanjay Sahney 316 CTR 392 and respectfully following the same the oral request of the DR is accepted. 12. It would be better to refer to the settlement arrived between the competent authority of India and the competent authority of USA to resolve the cases relating to Hewitt India for A.Y. 2006-07 to 2010-11 by adopting the values relating to US related international tra…

The Income Tax Officer Ward, 2, Raigarh(Cg) vs. Shri Shri Bishambhar Dayal Agrawal, Jashpur (C.G.)

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 223/BIL/2016[2010-11]Status: DisposedITAT Raipur27 Oct 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 223/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 41(4)Section 69

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 223/RPR/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. Shri Bishambhar Dayal Agrawal Contractor, Ludeg, Pathalgaon, Dist. Jashpur (C.G.) PAN : ACLPA6294P ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.10.2023 घोषणा क" तार"ख / Date of P…

Assistant Commissioner of Income Tax, Circle 2(1), Bhilai vs. Mesers Abis Poultry Private Limited, Rajnandgaon

In the result, both appeals of the revenue are dismissed

ITA 234/RPR/2019[2011-12]Status: DisposedITAT Raipur30 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68

…finding of Ld. CIT (A) while deciding the issue at Para 2:3 is totally contrary to the finding of Ld. AO and therefore the legal ground No. 1 & 2 decided by the Ld. CIT (A) by taking incorrect finding is without jurisdiction. a) Sanjay Sawhney v. PCIT [2020J 116 Taxmann.com 701 (DelhiHC) b) Sun Pharmaceutical Industries Ltd.(2017) 86 Taxmann.com 148 (Cul.HC) ; c) ClT v. Jindal Polyster Ltd.(2017) 82 iaxmann.com 302 (All HC); d) ClT vs. BPL Systems & Projects Ltd.(1997) 22TITR 779 (Ker HC) e) Add1. CIT Range (5), New Delhi V Ranbaxy Laboratories Ltd., ITA No. 3799/Del/2009 order dated 29/07/2019 by ITAT D Bench A…

Assistant Commissioner of Income Tax, Circle 2(1), Bhilai vs. Mesers Abis Poultry Private Limited, Rajnandgaon

In the result, both appeals of the revenue are dismissed

ITA 233/RPR/2019[2009-10]Status: DisposedITAT Raipur30 Mar 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68

…finding of Ld. CIT (A) while deciding the issue at Para 2:3 is totally contrary to the finding of Ld. AO and therefore the legal ground No. 1 & 2 decided by the Ld. CIT (A) by taking incorrect finding is without jurisdiction. a) Sanjay Sawhney v. PCIT [2020J 116 Taxmann.com 701 (DelhiHC) b) Sun Pharmaceutical Industries Ltd.(2017) 86 Taxmann.com 148 (Cul.HC) ; c) ClT v. Jindal Polyster Ltd.(2017) 82 iaxmann.com 302 (All HC); d) ClT vs. BPL Systems & Projects Ltd.(1997) 22TITR 779 (Ker HC) e) Add1. CIT Range (5), New Delhi V Ranbaxy Laboratories Ltd., ITA No. 3799/Del/2009 order dated 29/07/2019 by ITAT D Bench A…

Jt CIT (OSD) Central Circle1(4), Mumbai vs. Parel Graphic Print Pvt Ltd, Mumbai

In the result, ITA number 880/M/2022 filed by the learned assessing officer is dismissed

ITA 880/MUM/2022[2012-13]Status: DisposedITAT Mumbai09 Nov 2022AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am Jt. Commissioner Of Income Podar Media Magazine & Tax Graphics Prints Pvt. Ltd. (Osd), Central Circle 1(4) 85, Podar Centre, 9Th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) Pan No. Aaecp9649K Jt. Commissioner Of Income Parel Graphic Prints Pvt Tax Limited (Osd), Central Circle 1(4) 85, Podar Centre, 9Th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) Pan No. Aagcp2425D Assessee By : Ms. Nishitamandalaywala, Ar Revenue By : Mr. Nimesh Yadav, Cit Dr Date Of Hearing: 10.08.2022 Date Of Pronouncement: 09.11.2022

For Appellant: Ms. NishitaMandalaywala, ARFor Respondent: Mr. Nimesh Yadav, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153CSection 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM Jt. Commissioner of Income Podar Media Magazine & Tax Graphics Prints Pvt. Ltd. (OSD), Central Circle 1(4) 85, Podar Centre, 9th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) PAN No. AAECP9649K Jt. Commissioner of Income Parel Graphic Prints Pvt Tax Limited (OSD), Central Circle 1(4) 85, Podar Centre, 9th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Pare…

Joint CIT (OSD) Central Circle-1(4), Mumbai vs. Podar Media Magazine & Graphics Prints Pvt Ltd, Mumbai

In the result, ITA number 880/M/2022 filed by the learned assessing officer is dismissed

ITA 874/MUM/2022[2013-14]Status: DisposedITAT Mumbai09 Nov 2022AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am Jt. Commissioner Of Income Podar Media Magazine & Tax Graphics Prints Pvt. Ltd. (Osd), Central Circle 1(4) 85, Podar Centre, 9Th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) Pan No. Aaecp9649K Jt. Commissioner Of Income Parel Graphic Prints Pvt Tax Limited (Osd), Central Circle 1(4) 85, Podar Centre, 9Th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) Pan No. Aagcp2425D Assessee By : Ms. Nishitamandalaywala, Ar Revenue By : Mr. Nimesh Yadav, Cit Dr Date Of Hearing: 10.08.2022 Date Of Pronouncement: 09.11.2022

For Appellant: Ms. NishitaMandalaywala, ARFor Respondent: Mr. Nimesh Yadav, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153CSection 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM Jt. Commissioner of Income Podar Media Magazine & Tax Graphics Prints Pvt. Ltd. (OSD), Central Circle 1(4) 85, Podar Centre, 9th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) PAN No. AAECP9649K Jt. Commissioner of Income Parel Graphic Prints Pvt Tax Limited (OSD), Central Circle 1(4) 85, Podar Centre, 9th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Pare…

DCIT 3(3)(1), Mumbai vs. Satya Securities Ltd, Mumbai

Accordingly, the appeal by the Revenue is dismissed, while the petition under Rule 27 of ITAT Rules, 1963, as filed by the assessee for the assessment year 2008–09, is allowed

ITA 6673/MUM/2016[2008-09]Status: DisposedITAT Mumbai04 Nov 2022AY 2008-09

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri A.K. Tibrewal a/wFor Respondent: Shri P.R. Mane a/w
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6669/Mum./2016 ITA No.6673/Mum./2016 (Assessment Year : 2008–09) (Assessment Year : 2007–08) Dy. Commissioner of Income Tax …. Appellant Circle–3(3)(1), Mumbai v/s Satya Securities Ltd. 1009, Maker Chamber–V …………….Respondent 10th Floor, Nariman Point Mumbai 400 021 PAN – AAECS9414M Assessee by : Shri A.K. Tibrewal a/w Shri Saurabh Gupta Revenue by : Shri P.R. Mane a/w Smt. Kanupriya Damor Date of Hearing – 10/08/2022 Date of Order – 04/11/2022 O R D E R…

DCIT 3(3)(1), Mumbai vs. Satya Securities Ltd, Mumbai

Accordingly, the appeal by the Revenue is dismissed, while the petition under Rule 27 of ITAT Rules, 1963, as filed by the assessee for the assessment year 2008–09, is allowed

ITA 6669/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Nov 2022AY 2007-08

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri A.K. Tibrewal a/wFor Respondent: Shri P.R. Mane a/w
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6669/Mum./2016 ITA No.6673/Mum./2016 (Assessment Year : 2008–09) (Assessment Year : 2007–08) Dy. Commissioner of Income Tax …. Appellant Circle–3(3)(1), Mumbai v/s Satya Securities Ltd. 1009, Maker Chamber–V …………….Respondent 10th Floor, Nariman Point Mumbai 400 021 PAN – AAECS9414M Assessee by : Shri A.K. Tibrewal a/w Shri Saurabh Gupta Revenue by : Shri P.R. Mane a/w Smt. Kanupriya Damor Date of Hearing – 10/08/2022 Date of Order – 04/11/2022 O R D E R…

The Income Tax Officer, Ward-2(3)(7), Surat vs. Shri Abhishek L. Jain, Surat

In the result, the grounds of appeal raised by the revenue is partly allowed

ITA 344/SRT/2019[2007-08]Status: DisposedITAT Surat26 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.344/Srt/2019 (Ay 2007-08) (Hearing In Virtual Court) Income Tax Officer, Ward- Shri Abhishek L.Jain 2(3)(7), Room No. 414, 4Th Prop Of Manglam Export, Vs Floor, Anavil Business Centre, 302, Pipla Sheri, Adajan-Hajira Road, Mahidharpura, Adajan, Surat-395003 Pan : Abxpj 0344 G Surat-395009 अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.344/SRT/2019 (AY 2007-08) (Hearing in Virtual Court) Income Tax Officer, Ward- Shri Abhishek L.Jain 2(3)(7), Room No. 414, 4th Prop of Manglam Export, Vs Floor, Anavil Business Centre, 302, Pipla Sheri, Adajan-Hajira Road, Mahidharpura, Adajan, Surat-395003 PAN : ABXPJ 0344 G Surat-395009 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Mehul Shah, C.A राज"व क" ओर से /Revenue by Shri H.P. Meena, CI…

Deputy Commissioner of Income Tax, Trust Circle- 3(1), Bangalore vs. M/S. Baldwin Boys High School, Bangalore

ITA 606/BANG/2001[1997-98]Status: DisposedITAT Bangalore24 Mar 2022AY 1997-98
For Appellant: Shri V. Srinivasan, Advocate
Section 10(22)Section 143(2)Section 234Section 253Section 253(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 1997-98 The Deputy M/s. Baldwin Boys Commissioner of High School, Income Tax, No. 14, Hosur Road, Trust Circle 3(1), Richmond Town, Bangalore. Bangalore – 560 025. Vs. APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate : Shri Priyadarshi Mishra, Revenue by Addl. CIT (DR) Date of Hearing : 09-02-2022 Date of Pronouncement : 24-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by the revenue against order dated 30…

DCIT, Central Circle- 25, New Delhi vs. Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 716/DEL/2018[2000-01]Status: DisposedITAT Delhi14 Oct 2021AY 2000-01

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3959/DEL/2016[2010-11]Status: DisposedITAT Delhi14 Oct 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3958/DEL/2016[2009-10]Status: DisposedITAT Delhi14 Oct 2021AY 2009-10

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…