Sons (P) Ltd. vs. ITO (1981) 130 ITR 1 (SC) (vii). CIT v. Lucas TVS Ltd.

178 CTR 192High Court2002#13658 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 131Section 133ASection 139(1)Section 147Section 148Section 44CSection 143(2)

Issues it is cited on

section 133a(3)(iii)section 44csummons under section 131kelvinatorlive linkpermanent establishmentloose paperstangible materialservice of noticesection 44non-residentescapement of income

Judgments citing Sons (P) Ltd. vs. ITO (1981) 130 ITR 1 (SC) (vii). CIT v. Lucas TVS Ltd.

SPRINGER VERLAG GMBH,NEW DELHI vs. DDIT, NEW DELHI

ITA 3660/DEL/2009[2002-03]Status: DisposedITAT Delhi04 Jan 2024AY 2002-03

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

SPRNGER VERLAG GMBH vs. DDIT, CIRCLE-2(2),,

ITA 645/DEL/2005[2001-2002]Status: DisposedITAT Delhi04 Jan 2024AY 2001-2002

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

SPRINGER VERLAG GMBH vs. DDIT, CIRCLE-2(2),,

ITA 644/DEL/2005[2000-2001]Status: DisposedITAT Delhi04 Jan 2024AY 2000-2001

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

SPRINGER VERLAG GMBH vs. DDIT, CIRCLE-2(2),,

ITA 643/DEL/2005[1999-2000]Status: DisposedITAT Delhi04 Jan 2024AY 1999-2000

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

D.C.I.T.,CIRCLE-5(1), KOLKATA vs. M/S SAMBUDDHA TRACON PVT. LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 181/KOL/2019[2010-11]Status: DisposedITAT Kolkata14 Aug 2020AY 2010-11

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 147Section 148Section 250

…ani Merwal Das [1976] 103 ITR 437. iii. PCIT vs. Meenakshi Overseas Pvt. Ltd. (Del HC). iv. Hon'ble Delhi Court in the case of Sarthak Securities Co. Pvt. Ltd. vs. ITO (2010) 329 ITR 110. v. United Electrical Co. (P) Ltd. vs. Commissioner of Income-tax (2002) 178 CTR 192. 19. Thus for all these reasons we have no other alternative but to uphold the finding of the ld. CIT(A) that re-opening of assessment in this case was bad in law. 20. In the result, the appeal of the Revenue is dismissed. Kolkata, the 14th August, 2020. [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 14.08.2020 Bid…

SHRI MOHAN CHANDRA DALAKOTI,NEW DELHI vs. ITO, HALDWANI

In the result, the appeal of the assessee is allowed

ITA 297/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Jun 2017AY 2007-08

Bench: Sh. N. K. Sainiita No. 297/Del/2017 : Asstt. Year : 2007-08 Mohan Chandra Dalakoti, Vs Income Tax Officer, C/O Sandeep Sapra, Advocate, C- Ward-1(2), 763, New Friends Colony, Haldwani New Delhi-110025 (Appellant) (Respondent) Pan No. Acxpd1990R Assessee By : Sh. Sandeep Sapra, Adv. Revenue By : Sh. T. Vasanthan, Sr. Dr Date Of Hearing : 27.06.2017 Date Of Pronouncement : 30.06.2017 Order This Is An Appeal By The Assessee Against The Order Dated 04.10.2016 Of Ld. Cit(A), Haldwani.

For Appellant: Sh. Sandeep Sapra, AdvFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 297/Del/2017 : Asstt. Year : 2007-08 Mohan Chandra Dalakoti, Vs Income Tax Officer, C/o Sandeep Sapra, Advocate, C- Ward-1(2), 763, New Friends Colony, Haldwani New Delhi-110025 (APPELLANT) (RESPONDENT) PAN No. ACXPD1990R Assessee by : Sh. Sandeep Sapra, Adv. Revenue by : Sh. T. Vasanthan, Sr. DR Date of Hearing : 27.06.2017 Date of Pronouncement : 30.06.2017 ORDER This is an appeal by the assessee against the order dated 04.10.2016 of ld. CIT(A), Haldwani. 2. Following grounds have been raised…

ITO, NEW DELHI vs. M/S. PRAKASH COLOUR (P) LTD., NEW DELHI

In the result, the appeal of the department is dismissed

ITA 1176/DEL/2011[2007-08]Status: DisposedITAT Delhi16 Dec 2016AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 1176/Del/2011 : Asstt. Year : 2007-08 Income Tax Officer, Vs M/S Prakash Colour (P) Ltd., 15A, 2Nd Floor, Sri Nagar Colony, Ward-14(3), New Delhi Near Bharat Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacp5463B Assessee By : Sh. Ved Jain, Adv., Sh. Ashish Chadha & P. Srivastava, Cas Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 29.09.2016 Date Of Pronouncement : 16.12.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 01.12.2010 Of Ld. Cit(A)-Xvii, New Delhi.

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. F. R. Meena, Sr. DR
Section 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 1176/Del/2011 : Asstt. Year : 2007-08 Income Tax Officer, Vs M/s Prakash Colour (P) Ltd., 15A, 2nd Floor, Sri Nagar Colony, Ward-14(3), New Delhi Near Bharat Nagar, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACP5463B Assessee by : Sh. Ved Jain, Adv., Sh. Ashish Chadha & P. Srivastava, CAs Revenue by : Sh. F. R. Meena, Sr. DR Date of Hearing : 29.09.2016 Date of Pronouncement : 16.12.2016 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 01.12.2010…

Sons (P) Ltd. vs. ITO (1981) 130 ITR 1 (SC) (vii). CIT v. Lucas TVS Ltd. (178 CTR 192) — Cited in 7 Judgments | BharatTax