Sofitel Realty LLP v. Income-tax Officer (TDS)

153 Taxmann.com 496High Court2023#22746 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2024 to 2025.

Also reported as

294 Taxmann 766457 ITR 18

Sections most often in play

Section 119 Section 12A Section 12AB Section 80G(5)Section 139 Section 143 Section 144B Section 147

Issues it is cited on

section 119 section 11 person section 14

Judgments citing Sofitel Realty LLP v. Income-tax Officer (TDS)

Shri Balashah Bava Sanstha Sarvajanik Trust, Anand vs. The CIT (Exemption), Ahmedabad

In the result, appeal of the assessee/applicant trust is allowed for statistical purposes

ITA 304/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Ashesh R. Rewar, CIT-DRFor Respondent: Shri Ashesh R. Rewar, CIT-DR

Section 12ASection 80G(5)

…tute. That provision surely cannot be construed as contemplating the CBDT extinguishing a claim or a right. [Para 60]” 10. In the case of Sofitel Realty LLP vs. Income-tax Officer (TDS) [2023] 153 taxmann.com 496 (Bombay)/[2023] 294 Taxman 766 (Bombay)/[2023] 457 ITR 18 (Bombay)[18-07-2023], the Bombay High ITA Nos. 303&304/Ahd/2025 Shri Balashah Bava Sanstha Sarvajanik Trust vs. CIT(E) Asst. Years –N.A. - 6– Court held that when there is no limitation provided under sub-section (2) of section 279 for submission or consideration of compounding application. Accordingly, Compounding Guidelines notified by CBDT ca…

Shri Balashah Bava Sanstha Sarvajanik Trust, Anand vs. The CIT (Exemption), Ahmedabad

In the result, appeal of the assessee/applicant trust is allowed for statistical purposes

ITA 303/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Ashesh R. Rewar, CIT-DRFor Respondent: Shri Ashesh R. Rewar, CIT-DR

Section 12ASection 80G(5)

Chemox Exports Imports Pvt Ltd, Mumbai vs. Income Tax Department, Assessment Unit, Delhi

ITA 3954/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Oct 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Bleι.Τ.Α. No. 3954/Mum/2024

For Appellant: Ms. Jigna Jain, A/RFor Respondent: Shri Krishna Kumar, Sr. D/R

Section 147Section 148Section 148ASection 250

…t binding on respondent no. 1 as they are contrary to the provisions of the Act and the Scheme framed under section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP v. ITO (TDS) [2023] 153 taxmann.com 496/294 Taxmann 766/457 ITR 18 (Bom.) wherein this Court has held that the guidelines which are contrary to the provisions of the Act cannot be relied upon by the Revenue to reject an application for compounding filed by an assessee. The Court held that guidelines are subordinate to the principal Act or Rules, it cannot restrict or override the application of specific provision…