Sella Synergy (India) Ltd. v. ACIT

117 ITD 264Income Tax Appellate Tribunal2009#13266 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 69BSection 115BBESection 139Section 143(3)Section 153ASection 69Section 129Section 132

Issues it is cited on

section 153a(b)section 2(45)true and full disclosuresection 10(1)settlement applicationsurrender of incomesection 129section 139(5)section 271bsection 271aacsection 69bsection 10a

Judgments citing Sella Synergy (India) Ltd. v. ACIT

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…the Act also cannot be utilised by the assessee to seek relief not claimed earlier. Sh. Dheeraj Singh Sisodiya vs. DCIT The ITAT Chennai Bench 'C' in the case of Sella Synergy (India) Ltd. v. Assistant Commissioner of Income-tax", Circle-VI, Chennai [2009] 117 ITD 264 (Chennai)/[2008] 117 TTJ 110 (Chennai) [14-09-2007] upheld the disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by t…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…the Act also cannot be utilised by the assessee to seek relief not claimed earlier. Sh. Dheeraj Singh Sisodiya vs. DCIT The ITAT Chennai Bench 'C' in the case of Sella Synergy (India) Ltd. v. Assistant Commissioner of Income-tax", Circle-VI, Chennai [2009] 117 ITD 264 (Chennai)/[2008] 117 TTJ 110 (Chennai) [14-09-2007] upheld the disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by t…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…the Act also cannot be utilised by the assessee to seek relief not claimed earlier. Sh. Dheeraj Singh Sisodiya vs. DCIT The ITAT Chennai Bench 'C' in the case of Sella Synergy (India) Ltd. v. Assistant Commissioner of Income-tax", Circle-VI, Chennai [2009] 117 ITD 264 (Chennai)/[2008] 117 TTJ 110 (Chennai) [14-09-2007] upheld the disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by t…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…the Act also cannot be utilised by the assessee to seek relief not claimed earlier. Sh. Dheeraj Singh Sisodiya vs. DCIT The ITAT Chennai Bench 'C' in the case of Sella Synergy (India) Ltd. v. Assistant Commissioner of Income-tax", Circle-VI, Chennai [2009] 117 ITD 264 (Chennai)/[2008] 117 TTJ 110 (Chennai) [14-09-2007] upheld the disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by t…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…the Act also cannot be utilised by the assessee to seek relief not claimed earlier. Sh. Dheeraj Singh Sisodiya vs. DCIT The ITAT Chennai Bench 'C' in the case of Sella Synergy (India) Ltd. v. Assistant Commissioner of Income-tax", Circle-VI, Chennai [2009] 117 ITD 264 (Chennai)/[2008] 117 TTJ 110 (Chennai) [14-09-2007] upheld the disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by t…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…the Act also cannot be utilised by the assessee to seek relief not claimed earlier. Sh. Dheeraj Singh Sisodiya vs. DCIT The ITAT Chennai Bench 'C' in the case of Sella Synergy (India) Ltd. v. Assistant Commissioner of Income-tax", Circle-VI, Chennai [2009] 117 ITD 264 (Chennai)/[2008] 117 TTJ 110 (Chennai) [14-09-2007] upheld the disallowance of section 10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by t…

Congruent Solutions P Ltd., Chennai vs. ACIT Corporate Circle 1(2), Chennai

In the result, appeal of the assessee is partly allowed for 6

ITA 1798/CHNY/2017[2007-08]Status: DisposedITAT Chennai19 Dec 2017AY 2007-08

Bench: Shri Abraham P. George]

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. B. Sagadevan, IRS, JCIT
Section 10ASection 10BSection 14Section 143(1)Section 147Section 148

…. (supra) and held that assessee could not take advantage of the reassessment proceedings for claiming a relief not claimed in the original return. Further, according to him, Co-ordinate Bench of the Tribunal in the case of Sella Synergy (India) Ltd vs. ACIT, 117 ITD 264 had considered a similar issue and held that deduction not originally claimed could not be claimed during a reassessment proceedings. Reliance was also placed on the decision of Bangalore Bench of the Tribunal in the case of Karnataka State Co-operative Apex Bank Ltd vs. DICT, (2016) 46 ITR( Trib) 728. 5. We have considered the rival contenti…

Sella Synergy (India) Ltd. v. ACIT (117 ITD 264) — Cited in 7 Judgments | BharatTax