Siksha v. CIT

Sandoz P.Ltd, Mumbai vs. Addl CIT Cir 7(1), Mumbai

In the result, the appeals by the assessee for assessment years 2005-06

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

…um./2010 dated 16/08/2019; (iv) Tata Sons Ltd., in ITA No.193/Mum./2006 dated 27/11/2017; (v) Kishor Vithaldas in ITA No.5661/Mum./2017 dated 16/10/2019. 11. Further, the Hon‟ble jurisdictional High Court in Inventors Industrial Corporation Ltd vs CIT, [1992] 194 ITR 548 (Bom.) held that the ground by which the jurisdiction to make an assessment itself is challenged can be urged before any authority for the first time, even in the 2nd round of proceedings. Therefore, in view of the above, since the issue raised by way of additional grounds of appeal is a legal issue, which can be decided on the basis of facts ava…

Sandoz P.Ltd, Mumbai vs. Addl CIT Cir 7(1), Mumbai

In the result, the appeals by the assessee for assessment years 2005-06

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

…um./2010 dated 16/08/2019; (iv) Tata Sons Ltd., in ITA No.193/Mum./2006 dated 27/11/2017; (v) Kishor Vithaldas in ITA No.5661/Mum./2017 dated 16/10/2019. 11. Further, the Hon‟ble jurisdictional High Court in Inventors Industrial Corporation Ltd vs CIT, [1992] 194 ITR 548 (Bom.) held that the ground by which the jurisdiction to make an assessment itself is challenged can be urged before any authority for the first time, even in the 2nd round of proceedings. Therefore, in view of the above, since the issue raised by way of additional grounds of appeal is a legal issue, which can be decided on the basis of facts ava…

DCIT Cir 7(1), Mumbai vs. Sandoz P. Ltd, Mumbai

In the result, the appeals by the assessee for assessment years 2005-06

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

…um./2010 dated 16/08/2019; (iv) Tata Sons Ltd., in ITA No.193/Mum./2006 dated 27/11/2017; (v) Kishor Vithaldas in ITA No.5661/Mum./2017 dated 16/10/2019. 11. Further, the Hon‟ble jurisdictional High Court in Inventors Industrial Corporation Ltd vs CIT, [1992] 194 ITR 548 (Bom.) held that the ground by which the jurisdiction to make an assessment itself is challenged can be urged before any authority for the first time, even in the 2nd round of proceedings. Therefore, in view of the above, since the issue raised by way of additional grounds of appeal is a legal issue, which can be decided on the basis of facts ava…

DCIT 7(1), Mumbai vs. Sandoz P.Ltd, Mumbai

In the result, the appeals by the assessee for assessment years 2005-06

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

…um./2010 dated 16/08/2019; (iv) Tata Sons Ltd., in ITA No.193/Mum./2006 dated 27/11/2017; (v) Kishor Vithaldas in ITA No.5661/Mum./2017 dated 16/10/2019. 11. Further, the Hon‟ble jurisdictional High Court in Inventors Industrial Corporation Ltd vs CIT, [1992] 194 ITR 548 (Bom.) held that the ground by which the jurisdiction to make an assessment itself is challenged can be urged before any authority for the first time, even in the 2nd round of proceedings. Therefore, in view of the above, since the issue raised by way of additional grounds of appeal is a legal issue, which can be decided on the basis of facts ava…

ITO -Intl Tax Circle 3(3) (2), Mumbai vs. Rahul Rajnikant Parikh, Mumbai

In the result, the appeal is allowed for statistical purposes

…roceedings. The action of the learned CIT(A) is assailed to be legally sustainable in view of the well settled legal position, particularly in the light of Hon’ble jurisdictional High Court’s judgment in the case of Inventors Industrial Co Ltd. vs CIT [(1992) 194 ITR 548 Assessment Year: 2004-05 Page 2 of 8 (Bom)]. We are thus urged, without prejudice to the assessee’s grievances as merits of the case, to remit the matter to the file of the learned CIT(A) for adjudication on merits on the reopening aspect. 3. Learned Departmental Representative relied upon the stand of the CIT(A). It is pointed out that we are a…

Rahul Rajnikant Parikh, Mumbai vs. ITO Intl Tax Circle 3(3) (2), Mumbai

In the result, the appeal is allowed for statistical purposes

…roceedings. The action of the learned CIT(A) is assailed to be legally sustainable in view of the well settled legal position, particularly in the light of Hon’ble jurisdictional High Court’s judgment in the case of Inventors Industrial Co Ltd. vs CIT [(1992) 194 ITR 548 Assessment Year: 2003-04 Page 2 of 8 (Bom)]. We are thus urged, without prejudice to the assessee’s grievances as merits of the case, to remit the matter to the file of the learned CIT(A) for adjudication on merits on the reopening aspect. 3. Learned Departmental Representative relied upon the stand of the CIT(A). It is pointed out that we are a…

Kalpesh Ramniklal Jhaveri, Mumbai vs. ITO Intl Tax Cir 3(3), Mumbai

In the result, the appeal is allowed for statistical purposes

…roceedings. The action of the learned CIT(A) is assailed to be legally sustainable in view of the well settled legal position, particularly in the light of Hon’ble jurisdictional High Court’s judgment in the case of Inventors Industrial Co Ltd. vs CIT [(1992) 194 ITR 548 Assessment Year: 2004-05 Page 2 of 8 (Bom)]. We are thus urged, without prejudice to the assessee’s grievances as merits of the case, to remit the matter to the file of the learned CIT(A) for adjudication on merits on the reopening aspect. 3. Learned Departmental Representative relied upon the stand of the CIT(A). It is pointed out that we are a…

Kalpesh Rashmikant Jhaveri, Mumbai vs. ITO It, Circle- 3(3)(2), Mumbai

In the result, the appeal is allowed for statistical purposes

…roceedings. The action of the learned CIT(A) is assailed to be legally sustainable in view of the well settled legal position, particularly in the light of Hon’ble jurisdictional High Court’s judgment in the case of Inventors Industrial Co Ltd. vs CIT [(1992) 194 ITR 548 Assessment Year: 2003-04 Page 2 of 8 (Bom)]. We are thus urged, without prejudice to the assessee’s grievances as merits of the case, to remit the matter to the file of the learned CIT(A) for adjudication on merits on the reopening aspect. 3. Learned Departmental Representative relied upon the stand of the CIT(A). It is pointed out that we are a…

M/S Wellknown Polysters Ltd., Mumbai vs. DCIT Central Circle-7(4), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2014-15

…ised at any appellate stage as has been decided by the Hon’ble Apex Court in the case of National Thermal Power Corporation Ltd 229 ITR 383(SC) and Hon’ble Bombay High Court in the case of Inventories Industrial Corporation Ltd. vs. Commissioner of Income Tax 194 ITR 548 Bombay HC. The Ld. A.R., therefore, prayed that the additional ground filed by the assessee may kindly be admitted for adjudication. As Per contra the ld DR submitted that the issue is being raised for the first time before the tribunal and may not be admitted. The ld DR alternatively submitted that it may be restored to the file of AO for adjudi…

The Indian Hotels Company Ltd, Mumbai vs. Addl CIT 2(2), Mumbai

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

…s and provisions of law and not on the basis of conduct of the assessee. This issue is not res-integra. Immediate reference in this regard can be made on the judgment of Hon'ble Bombay High Court in the case of Inventors Industrial Corporation Limited Vs. CIT 194 ITR 548 (Bombay). Similar view was taken by Hon'ble Gujarat High Court in the case of P.V. Doshi Vs. CIT 113 ITR 22 (Gui). Recently Hon'ble Delhi High Court handled a similar situation in the case of Valvoline Cummins Ltd 307 ITR 103 (Del) wherein challenge was made to the jurisdiction of Additional Commissioner of Income Tax who had passed the assessmen…

Income Tax 11(2)(3), Mumbai vs. Sonu Synthetic Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is also dismissed

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2006-07 Income Tax Officer – M/S. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 Pan: Aadcs5012J (Appellant) (Respondent) Co No.42/M/2019 (Arising Out Of Ita No.5291/M/2017) Assessment Year: 2006-07 Income Tax Officer – M/S. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 Pan: Aadcs5012J (Appellant) (Respondent) Present For: Assessee By : Shri Dharmesh Shah, A.R. Revenue By : Shri Sandeep Raj, D.R. Date Of Hearing : 22.09.2020 Date Of Pronouncement : 06.10.2020 O R D E R Per Rajesh Kumar: The Above Titled Appeal By The Revenue & Cross Objection By The Assessee Have Been Preferred Against The Order Dated

…examine them afresh. Thus , it cannot be said that the appellant was not entitled to challenge the issue of the reopening before the AO now . In any case, the appellant has relied upon the decision in the case of Inventors Industrial Corporation Ltd. v/s CIT 194 ITR 548 (Bom.) and P.V.Doshi v/s. CIT 113 ITR 22 (Guj.) wherein it has been held that there cannot be any waiver to examine validity of the jurisdiction of the Assessing, an assessee is entitled to raise the jurisdictional issue at any stage. Hence, even the appellant is entitled to challenge the reopening is held in the aforesaid decisions of the Hon'bl…

Addl CIT 2(3), Mumbai vs. Tata Sons Ltd, Mumbai

Appeal is partly allowed and the Revenue’s appeal is dismissed

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

…s and provisions of law and not on the basis of conduct of the assessee. This issue is not res-integra. Immediate reference in this regard can be made on the judgment of Hon'ble Bombay High Court in the case of Inventors Industrial Corporation Limited Vs. CIT 194 ITR 548 (Bombay). Similar view was taken by Hon'ble Gujarat High Court in the case of P.V. Doshi Vs. CIT 113 ITR 22 (Gui). Recently Hon'ble Delhi High Court handled a similar situation in the case of Valvoline Cummins Ltd 307 ITR 103 (Del) wherein challenge was made to the jurisdiction of Additional Commissioner of Income Tax who had passed the assessmen…

Tata Sons Ltd., Mumbai vs. Addl.C.I.T. 2(3), Mumbai

Appeal is partly allowed and the Revenue’s appeal is dismissed

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

…s and provisions of law and not on the basis of conduct of the assessee. This issue is not res-integra. Immediate reference in this regard can be made on the judgment of Hon'ble Bombay High Court in the case of Inventors Industrial Corporation Limited Vs. CIT 194 ITR 548 (Bombay). Similar view was taken by Hon'ble Gujarat High Court in the case of P.V. Doshi Vs. CIT 113 ITR 22 (Gui). Recently Hon'ble Delhi High Court handled a similar situation in the case of Valvoline Cummins Ltd 307 ITR 103 (Del) wherein challenge was made to the jurisdiction of Additional Commissioner of Income Tax who had passed the assessmen…