Scope Pvt. Ltd. v. DCIT

33 Taxmann.com 167Income Tax Appellate Tribunal2013#24521 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2018.

Judgments citing Scope Pvt. Ltd. v. DCIT

DCIT Cen Cir 1(3), Mumbai vs. Haresh R. Majethia, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3045/MUM/2015[2006-07]Status: DisposedITAT Mumbai28 Feb 2018AY 2006-07

Bench: Shri R C Sharma & Shri Ravish Soodassessment Year : 2006-07 Dcit Cen. Cir 1(3) Haresh R Majethia, Mumbai 7, Pathai Niwas, N S Road, Vs. Mulund (W) Mumbai 400 080 Pan Aeqpm5542P (Appellant) (Respondent)

For Appellant: Ms. Amrita RanjanFor Respondent: Ms. Ritika Agarwal

Section 131Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri R C Sharma, Accountant Member & Shri Ravish Sood, Judicial Member Assessment Year : 2006-07 DCIT Cen. Cir 1(3) Haresh R Majethia, Mumbai 7, Pathai Niwas, N S Road, Vs. Mulund (W) Mumbai 400 080 PAN AEQPM5542P (Appellant) (Respondent) Appellant By : Ms. Amrita Ranjan Respondent By : Ms. Ritika Agarwal Date of Hearing : 04/12/ 2017 Date of Pronouncement : 28/02/2018 O R D E R Per R C Sharma, Accountant Member: This is an appeal filed by Revenue against the order of CIT(A)-36, Mumbai, dated 09.03.2015, for A.Y.2006-07, in the matter of o…

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…other hand, Ld DR relied heavily on the order of the AO and the CIT (A). In connection with the legal issue regarding the validity of the notice u/s 153A of the Act, Ld DR filed a copy of the order of the Tribunal in the case of Scope (P) Ltd vs. DCIT [2013] 33 Taxmann.com 167 (Mumbai Trib.) dated 20.3.2013 and stated that under the provisions of section 153A of the Act, AO is bound to proceed for all the 6 AYs immediately preceding AY relevant to the previous year in which search was conducted even if there is no incriminating material to indicate any undisclosed income during the original assessment completed…

Japan International Co- Operation Agency, New Delhi vs. DDIT, New Delhi

ITA 3284/DEL/2012[2006-07]Status: DisposedITAT Delhi29 Jan 2016AY 2006-07

Bench: Shri J. S. Reddy & Shri Kuldip Singh

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Anuj Arora, CIT DR

Section 10(34)Section 115Section 115USection 115U(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A. No.3284/Del/2012 (Assessment Year 2006-07) Japan International Cooperation Agency, Vs. DDIT, International 2nd Floor, Dr. Gopal Das Bhawan, Taxation, Circle 3(1), 28, Barakhambha Road, New Delhi Connaught Place, New Delhi GIR / PAN :AAAAJ1961C I.T.A.No. 5705/Del/2010 (Assessment Year 2007-08) Japan International Cooperation Agency, Vs. ADIT, Circle 3(1), 2nd Floor, Dr. Gopal Das Bhawan, International Taxation, 28, Barakhambha Road, New Delhi Connaught Place, New…