Smt. Indra Bansal v. Acit, 192 TTJ (JD) 968

137 ITD 94Income Tax Appellate Tribunal2012#12130 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2020.

Judgments citing Smt. Indra Bansal v. Acit, 192 TTJ (JD) 968

ACIT, Central Circle-15, New Delhi vs. Sunstar Infra Developers Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in the case of CIT vs. Akil Gulamali in ITA No.1417/2012 dated 15.01.2013); and ix) Verma Roadways vs. CIT, 75 ITD 183 (All). 26.1 The ld. Counsel for the assessee submitted that approval envisaged u/s 153D of the Act is not merely an adminis…

ACIT, Central Circle- 15, New Delhi vs. Competent Infoways Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 128/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in the case of CIT vs. Akil Gulamali in ITA No.1417/2012 dated 15.01.2013); and ix) Verma Roadways vs. CIT, 75 ITD 183 (All). 26.1 The ld. Counsel for the assessee submitted that approval envisaged u/s 153D of the Act is not merely an adminis…

ACIT, Central Circle- 15, New Delhi vs. Metbrass Plassim India Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 124/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Nov 2020AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in the case of CIT vs. Akil Gulamali in ITA No.1417/2012 dated 15.01.2013); and ix) Verma Roadways vs. CIT, 75 ITD 183 (All). 26.1 The ld. Counsel for the assessee submitted that approval envisaged u/s 153D of the Act is not merely an adminis…

ACIT, Central Circle- 15, New Delhi vs. Hindustan Aqua Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 122/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in the case of CIT vs. Akil Gulamali in ITA No.1417/2012 dated 15.01.2013); and ix) Verma Roadways vs. CIT, 75 ITD 183 (All). 26.1 The ld. Counsel for the assessee submitted that approval envisaged u/s 153D of the Act is not merely an adminis…

ACIT, Central Circle- 15, New Delhi vs. Fortune Industrial Resources Ltd., Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 119/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Nov 2020AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in the case of CIT vs. Akil Gulamali in ITA No.1417/2012 dated 15.01.2013); and ix) Verma Roadways vs. CIT, 75 ITD 183 (All). 26.1 The ld. Counsel for the assessee submitted that approval envisaged u/s 153D of the Act is not merely an adminis…

ACIT, Central Circle- 15, New Delhi vs. Moon Beverages Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 115/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in the case of CIT vs. Akil Gulamali in ITA No.1417/2012 dated 15.01.2013); and ix) Verma Roadways vs. CIT, 75 ITD 183 (All). 26.1 The ld. Counsel for the assessee submitted that approval envisaged u/s 153D of the Act is not merely an adminis…

ACIT, Central Circle- 15, New Delhi vs. Hal Offshore Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 111/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in the case of CIT vs. Akil Gulamali in ITA No.1417/2012 dated 15.01.2013); and ix) Verma Roadways vs. CIT, 75 ITD 183 (All). 26.1 The ld. Counsel for the assessee submitted that approval envisaged u/s 153D of the Act is not merely an adminis…

Deputy Commissioner of Income Tax, Circle - Agartala, Agartala vs. Shri Subhajit Paul, Agartala

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

…’s propos for framing sec. 153A Page | Page | Page | Shri Subhajit Paul ITA No.116/Gau/2018 & C.O. No. 16/Gau/2018 Assessment Year:2014-15 assessment(s) in these two searched taxpayers cash. He quotes this tribunal’s co- ordinate bench’s decision in (2012) 137 ITD 94 (Pune) in AkilGulamaliSomji vs. ITO Ward-4(5), Pune that such an assessment without following the prescribed mandatory procedure in not valid. Learned co-ordinate bench’s order to this effect reads as under:- “11. We have considered the above submissions and have gone through the decisions relied upon by the parties in view of orders of the autho…

Smt. Indra Bansal v. Acit, 192 TTJ (JD) 968 (137 ITD 94) — Cited in 8 Judgments | BharatTax