Skylight Hospitality LLP v. Asstt. CIT

254 Taxmann 390Supreme Court of India2018#17477 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 142(1)Section 143(3)Section 144BSection 148Section 250Section 292BSection 143(2)Section 167

Issues it is cited on

section 292bamalgamationsection 292section 29draft assessment ordersection 143(2)section 142(1)transfersection 143(3)indiabusinesscompany

Judgments citing Skylight Hospitality LLP v. Asstt. CIT

ACIT-2(1)(1), MUMBAI vs. BANK OF BARODA (E- VIJAYA BANK), MUMBAI

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

ITA 2942/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Vimal Kumar Meena, (CIT DR)
Section 143(2)Section 143(3)Section 250Section 292Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No.2942 /Mum/2024 (Assessment Year: 2019-20) Asst. Commissioner of Income Tax, M/s. Bank of Baroda (e- Vijaya Circle-2(1)(1), Bank) Room No.575, 5th Floor, C-26, 2 Floor, Boroda Corporate Vs. Aayakar Bhavan, Centre, Bandra Kurla Complex, M.K. Road, Bandra (East), Mumbai Mumbai – 400 020 PAN/GIR No.AAACV4791J (Appellant) : (Respondent) & M/s. Bank of Baroda, Vs. Assessing Officer, NFAC, New Delhi Corporate Accounts & Taxation Dept, 2 Floor, Boroda Corporate Centre, Bandra Kurla Complex, Bandra…

BANK OF BARODA (ERSTWHILE VIJAYA BANK),MUMBAI vs. ASSESSING OFFICER, NFAC, NEW DELHI, NFAC, NEW DELHI

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

ITA 2533/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Vimal Kumar Meena, (CIT DR)
Section 143(2)Section 143(3)Section 250Section 292Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No.2942 /Mum/2024 (Assessment Year: 2019-20) Asst. Commissioner of Income Tax, M/s. Bank of Baroda (e- Vijaya Circle-2(1)(1), Bank) Room No.575, 5th Floor, C-26, 2 Floor, Boroda Corporate Vs. Aayakar Bhavan, Centre, Bandra Kurla Complex, M.K. Road, Bandra (East), Mumbai Mumbai – 400 020 PAN/GIR No.AAACV4791J (Appellant) : (Respondent) & M/s. Bank of Baroda, Vs. Assessing Officer, NFAC, New Delhi Corporate Accounts & Taxation Dept, 2 Floor, Boroda Corporate Centre, Bandra Kurla Complex, Bandra…

MALLESWARA RAO ALAMURI (LATE), REP BY WIFE AND L/R ALAMURI LAKSHMI,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA

In the result, appeal of the assessee is dismissed

ITA 123/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 123/Viz/2023 ("नधा"रण वष" / Assessment Year : 2017-18) (Late) Malleswara Rao Alumuri, Vs. Income Tax Officer, Rep. By Wife & L/R Alamuri Ward-1(1), Lakshmi, Vijayawada. D.No. 10-14/2-32, Akulavari Street, Mallikharjunapet, One Town, Vijayawada, Andhra Pradesh – 520001. Pan: Aldpa 7438 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 123/Viz/2023 ("नधा"रण वष" / Assessment Year : 2017-18) (Late) Malleswara Rao Alumuri, Vs. Income Tax Officer, Rep. by wife and L/R Alamuri Ward-1(1), Lakshmi, Vijayawada. D.No. 10-14/2-32, Akulavari Street, Mallikharjunapet, One Town, Vijayawada, Andhra Pradesh – 520001. PAN: ALDPA 7438 G (अपीलाथ"…

PPG COATING INDIA P. LTD,MUMBAI vs. DCIT CIR 13(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. (TP) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) PPG Coatings India Pvt. बिधम/ DCIT, Circle-13(1)(1) Ltd. Mumbai Vs. (now merged with PPG Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, LBS, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 02/05/2023 घोषणा की त…

V3S INFRATECH LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 3643/DEL/2016[2007-08]Status: DisposedITAT Delhi21 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Sanjay Kumar, CA & Shri AjayFor Respondent: Shri N.K. Bansal, Sr.D.R
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.3643/DEL/2016 Assessment Year: 2007-08 V3S Infratech Ltd. v. ACIT, Central Circle-23 (amalgamated Co. of Yogum (Now CC-32), Developers Pvt. Ltd.) New Delhi. A-20, Naraina Industrial Area, Phase-I, Naraina, New Delhi. TAN/PAN: AABCG 9474A (Appellant) (Respondent) Appellant by: Shri Sanjay Kumar, CA & Shri Ajay Kumar, CA Respondent by: Shri N.K. Bansal, Sr.D.R. Date of hearing: 25 03 2019 Date of pronouncement: 21 05 2019 O R D E R The aforesaid appeal has been f…

Skylight Hospitality LLP v. Asstt. CIT (254 Taxmann 390) — Cited in 5 Judgments | BharatTax