Siemens Information System Ltd. v. ACIT

168 Taxmann 209High Court2008#18509 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144 Section 144B Section 147 Section 148

Judgments citing Siemens Information System Ltd. v. ACIT

Jagdishprasad Maheshwari, Nagpur vs. DCIT/ACIT Circle-4, Nagpur

In the result, appeal of the assessee is allowed

ITA 748/NAG/2025[2013-14]Status: DisposedITAT Nagpur17 Apr 2026AY 2013-14

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.748/Nag/2025 Assessment Year : 2013-14 Jagdishprasad Maheshwari Vs. Dcit/Acit, Circle-4, C/O Surgical India, Nagpur Shop No. 214,215,224,225, Sandesh Dawa Bazar, Near Haj House, Ganjipeth, Nagpur-440018, Maharashtra Pan: Acypm9289M Appellant Respondent

For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha

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

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR ‘SMC’ BENCH, NAGPUR BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.748/NAG/2025 Assessment Year : 2013-14 Jagdishprasad Maheshwari Vs. DCIT/ACIT, Circle-4, C/o Surgical India, Nagpur Shop No. 214,215,224,225, Sandesh Dawa Bazar, Near Haj House, Ganjipeth, Nagpur-440018, Maharashtra PAN: ACYPM9289M Appellant Respondent Appellant by : Shri Mahavir Atal (through Virtual) Respondent by : Shri Surjit Kumar Saha (through virtual) Date of hearing : 10.03.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER The captioned appeal at the instance of assessee pe…

Aadhunik Infrastructure Development Private Limited, Jalgaon vs. The Deputy Commissioner of Income Tax, Circle-1, Jalgaon

In the result, the appeal filed by the assessee is allowed

ITA 439/PUN/2023[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde

Section 143(3)Section 14ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2012-13 Aadhunik Infrastructure Development DCIT, Circle – 1, Jalgaon Pvt. Ltd. Vs. Old Dhulia Road, Nimkhedi Khurd, Jalgaon – 425001 PAN: AAACJ4463B (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ramnath P Murkunde Date of hearing : 04-09-2024 Date of pronouncement : 19-09-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 31.07.2021 of the CIT(A) / NFAC, Delhi rela…

Tata Steel Limited (Successor to Tata Steel Long Products Limited), Kolkata vs. ACIT, Circle Rourkela, Rourkela

In the result, the appeal of the assessee is allowed

ITA 241/CTK/2023[2014-15]Status: DisposedITAT Cuttack22 May 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-15 Tata Steel Ltd. ( Tata Steel Ltd. (Successor To Vs. Asst. Commis Asst. Commissioner Of Income Tata Steel Long Products Ltd. Tata Steel Long Products Ltd.), Tax-, Circle Circle- Rourkela Bileipada, Joda, Keonjhar Bileipada, Joda, Keonjhar Pan/Gir No Pan/Gir No.Aaact 2803 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Ms Shreya Loyalka, Ca : Ms Shreya Loyalka, Ca Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 22/0 05/2024 Date Of Pronouncement : 22/0 /05/2024 O R D E R Per Bench

For Appellant: Ms Shreya Loyalka, CAFor Respondent: Shri Sanjay Kumar, CIT

Section 147Section 148Section 37

…the impugned assessment year is AY 2014-15, therefore even otherwise it is not applicable to the year under appeal. For this reliance is placed on the judgements of Hon’ble Bombay High court in the case of Siemens Information System Ltd. Vs. ACIT reported in 172 Taxmann 315 (Bombay) and also of Hon’ble Delhi High court in the case of PCIT vs. Steel Authority of India Ltd. reported in 148 Taxmann.com 132 (Delhi). She thus prayed that the action of the ld.AO in reopening the concluded proceedings deserves to be held bad in law and the reassessment order so passed be quashed. 9. On the other hand, the ld. CIT DR s…

Commissioner of Income Tax -II, Guwahati vs. M/S. Arihant International Limited, Guwahati

In the result, the appeal filed by the Revenue is dismissed

ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73

…आयकर अपीलीय अधिकरण गुवाहाटी 'डीबी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाु, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 275/Gau/2018 Assessment Year: 2009-10 ACIT, Circle-3, Guwahati……………..........................Appellant Vs. M/s. Arihant International Limited...………………..Respondent [PAN: AAECA 5555 B] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. Akkal Dudhwewala, Adv., appeared on behalf of the…

Blue Star Infotech Ltd, Mumbai vs. DCIT Cir 6(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5380/MUM/2015[2005-06]Status: DisposedITAT Mumbai12 Jan 2018AY 2005-06

Bench: Shri Shamim Yahya & Shri Pawan Singhm/S Blue Star Infotech Ltd. Dcit Circle-6(1), 8Th Floor, The Great Oasis, Plot No. Mumbai. D-13, Midc, Andheri (East), Vs. Mumbai-400093. Pan: Aaacb6385J (Appellant) (Respondent)

For Respondent: Shri T.A. Khan (DR)

Section 10ASection 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Blue Star Infotech Ltd. DCIT Circle-6(1), 8th Floor, The Great Oasis, Plot No. Mumbai. D-13, MIDC, Andheri (East), Vs. Mumbai-400093. PAN: AAACB6385J (Appellant) (Respondent) Assessee by Shri S.S. Tiwari with Ms. : Rutuja N. Pawar (AR) Revenue by : Shri T.A. Khan (DR) Date of hearing : 14.12.2017 Date of Pronouncement : 12.01.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under section 253 of the Incom…