Tao Publishing (P) Ltd. v. Dy.CIT

370 ITR 135High Court2015#2873 most cited

What is Tao Publishing (P) Ltd. v. Dy.CIT authority for?

For a reassessment initiated beyond four years, if the reasons recorded for reassessment do not allege a failure by the assessee to make a true and full disclosure of all material facts, the Revenue cannot later contend such a failure to justify the reassessment. The basis for reassessment must be explicitly stated in the initial reasons supplied to the assessee.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Tao Publishing (P) Ltd. v. Dy.CIT · Section 147 · Section 143(3) · reassessment beyond four years · true and full disclosure · material facts disclosure · reasons recorded for reassessment · basis for reassessment notice · Bombay High Court · failure to disclose

Sections most often in play

Section 147Section 143(3)Section 151Section 10AASection 115JBSection 40A(2)(b)Section 69CSection 142(1)

Issues it is cited on

section 40a(2)(a)full and true disclosurebeyond four yearstrue and full disclosurecircular tradingsection 151(2)initial assessment yearfresh tangible materialsection 10aacomputer softwaremere change of opinionsection 144c(1)

Judgments citing Tao Publishing (P) Ltd. v. Dy.CIT

M/S. ASHOK LEYLAND LTD.,CHENNAI vs. DCIT, NCC-8(1), LTU-II,, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 601/CHNY/2025[2010-11]Status: DisposedITAT Chennai29 Jul 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 143(2)Section 143(3)Section 147Section 148Section 32(1)(iia)

…rom the end of the relevant assessment years, the very initiation of proceedings under section 147 of the Act stand vitiated and as such cannot be sustained.” 22. We may also refer to the decision of in the case of Tao Publishing (P.) Ltd. v. Dy. CIT [2015] 370 ITR 135 wherein the Hon'ble Bombay High Court has held that where the reasons supplied by the AO do not M/s. Ashok Leyland Ltd. :: 26 :: disclose that there was any failure on the part of the assessee to provide all the material facts, then it will have to be presumed that the assessee did not fail to make full and true disclosure of all material fac…

SWATI ENERGY & PROJECTS (P) LTD. ,MUMBAI vs. DCIT 14(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 310/MUM/2025[2010-11]Status: DisposedITAT Mumbai08 Apr 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Pradip N. Kapasi, A/RFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 143(3)Section 148Section 151Section 234D

…discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso.” [emphasis supplied]” 10. On similar situation, the Hon’ble High Court of Bombay in the case of TAO Publishing (P.) Ltd. vs. DCIT [2015] 370 ITR 135 (Bombay) has I.T.A. No. 310/Mum/2025 7 interalia held as under:- “10. As stated above, the reasons supplied to the Petitioner do not disclose that there was any failure on the part of the Petitioner to provide all the material facts. That being the position, this ground could not have been taken up against the Petitioner at the time of disposing…

ASHA VIREN RAJ ,MUMBAI vs. ITO WARD 34(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 809/MUM/2025[2012-13]Status: DisposedITAT Mumbai20 Mar 2025AY 2012-13

Bench: Shri Narendra Kumar Billaiya, Hon'Ble\N&\Nshri Sandeep Singh Karhail, Hon'Ble\Ni.T.A. No. 809/Mum/2025\N Assessment Year: 2012-13\Nasha Viren Raj\Nvs\Nincome Tax Officer, Ward -\N34(1)(1), Mumbai\Nplot No. 7, Xczar Building\Nflat No. 402, N.S. Road\N1, Azad Nagar Society\Njuhu Scheme\Nvilleparle (West)\Nmumbai - 400056\N[Pan: Aadpr9260J]\Nअपीलार्थी/ (Appellant)\Nप्रत्यर्थी/ (Respondent)\Nassessee By:\Nshri Rajesh Shah, A/R\Nrevenue By :\Nshri Ram Krishn Kedia, Sr. D/R\Nसुनवाई की तारीख/Date Of Hearing\Nघोषणा की तारीख / Date Of Pronouncement:\N: 18/03/2025\N: 20/03/2025\Nआदेश/Order\Nper Narendra Kumar Billaiya, Am:\Nthis Appeal By The Assessee Is Preferred Against The Order Dated\N30/10/2024 By Nfac, Delhi [Hereinafter “The Ld. Cit(A)"], Pertaining\Nto Ay 2012-13.\N1.

For Appellant: \nShri Rajesh Shah, A/RFor Respondent: \nShri Ram Krishn Kedia, Sr. D/R
Section 143(3)Section 147Section 148Section 68

…vered by the Assessing Officer will not necessarily amount\nto disclosure within the meaning of the foregoing proviso.”\n[emphasis supplied]\"\n7.\nOn similar situation, the Hon'ble High Court of Bombay in the case\nof TAO Publishing (P.) Ltd. vs. DCIT [2015] 370 ITR 135 (Bombay) has interalia\nheld as under:-\n“10. As stated above, the reasons supplied to the Petitioner do not disclose that there was\nany failure on the part of the Petitioner to provide all the material facts. That being the\nposition, this ground could not have been taken up against the Petitioner at the time of\ndisposing of the objections. On…

GRACEUNITED DEVELOPERS PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER-12(2)(1), MUMBAI

In the result, both the appeals by the assessee are allowed

ITA 2049/MUM/2024[2014-15]Status: DisposedITAT Mumbai13 Mar 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Suchek Anchaliya, C.A. & Vaishali More, C.AFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 143(2)Section 147Section 148

…ere the assessee has claimed any income exempt from tax suggesting the claim of bogus long term capital gain. I.T.A. No. 2048 & 2049/Mum/2024 7 9. On similar situation, the Hon’ble High Court of Bombay in the case of TAO Publishing (P.) Ltd. vs. DCIT [2015] 370 ITR 135 (Bombay) has interalia held as under:- “10. As stated above, the reasons supplied to the Petitioner do not disclose that there was any failure on the part of the Petitioner to provide all the material facts. That being the position, this ground could not have been taken up against the Petitioner at the time of disposing of the objections. Once th…

GRACEUNITED DEVELOPES PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER 12(2)(1), MUMBA

In the result, both the appeals by the assessee are allowed

ITA 2048/MUM/2024[2013-14]Status: DisposedITAT Mumbai13 Mar 2025AY 2013-14
For Appellant: Shri Suchek Anchaliya, C.A. & Vaishali More, C.AFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 143(2)Section 147Section 148

…suggesting the claim of bogus long term capital\ngain.\n7\nआयकर अपीलीय अधिकरण\nINCOME TAX APPELLATE TRIBUNAL\nΙ.Τ.Α. No. 2048 & 2049/Mum/2024\n9.\nOn similar situation, the Hon'ble High Court of Bombay in the\ncase of TAO Publishing (P.) Ltd. vs. DCIT [2015] 370 ITR 135 (Bombay) has\ninteralia held as under:-\n“10. As stated above, the reasons supplied to the Petitioner do not disclose that there\nwas any failure on the part of the Petitioner to provide all the material facts. That\nbeing the position, this ground could not have been taken up against the Petitioner\nat the time of disposing of the objections. On…

DCIT CC -4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

ITA 3614/MUM/2023[2018-19]Status: DisposedITAT Mumbai24 Jul 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…f relevant assessment year. The Ld. counsel for the assessee relied on the following decisions: • New Delhi Television Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC) • Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) • Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) • Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom) • Everest Kanto Cylinder Ltd. Vs UOI(159 Taxmann.com 51)(Bom) • Navkar Share and Stock Brokers P. Ltd v. ACIT (393 ITR 362) (Guj) 8.2 This objection was raised by the assessee before the Ld. CIT(A) also however, the Ld. CIT(A) rejected the contention of the assessee following t…

DCIT CC -4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

ITA 3610/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Jul 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…f relevant assessment year. The Ld. counsel for the assessee relied on the following decisions: • New Delhi Television Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC) • Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) • Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) • Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom) • Everest Kanto Cylinder Ltd. Vs UOI(159 Taxmann.com 51)(Bom) • Navkar Share and Stock Brokers P. Ltd v. ACIT (393 ITR 362) (Guj) 8.2 This objection was raised by the assessee before the Ld. CIT(A) also however, the Ld. CIT(A) rejected the contention of the assessee following t…

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…levision Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC)  Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.)  Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.)  Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom)  Everest Kanto Cylinder Ltd. Vs UOI(159 Taxma…

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…levision Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC)  Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.)  Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.)  Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom)  Everest Kanto Cylinder Ltd. Vs UOI(159 Taxma…

DCIT CC 4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…levision Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC)  Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.)  Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.)  Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom)  Everest Kanto Cylinder Ltd. Vs UOI(159 Taxma…

DCIT CC 4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

The appeal of the Revenue is dismissed

ITA 3602/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Jul 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…f relevant assessment year. The Ld. counsel for the assessee relied on the following decisions: • New Delhi Television Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC) • Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) • Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) • Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom) • Everest Kanto Cylinder Ltd. Vs UOI(159 Taxmann.com 51)(Bom) • Navkar Share and Stock Brokers P. Ltd v. ACIT (393 ITR 362) (Guj) 8.2 This objection was raised by the assessee before the Ld. CIT(A) also however, the Ld. CIT(A) rejected the contention of the assessee following t…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

ITA 3491/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…f relevant assessment year. The Ld. counsel for the assessee relied on the following decisions: • New Delhi Television Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC) • Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) • Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) • Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom) • Everest Kanto Cylinder Ltd. Vs UOI(159 Taxmann.com 51)(Bom) • Navkar Share and Stock Brokers P. Ltd v. ACIT (393 ITR 362) (Guj) 8.2 This objection was raised by the assessee before the Ld. CIT(A) also however, the Ld. CIT(A) rejected the contention of the assessee following t…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…levision Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC)  Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.)  Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.)  Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom)  Everest Kanto Cylinder Ltd. Vs UOI(159 Taxma…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

ITA 3473/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…end of relevant assessment year. The Ld. counsel for the assessee relied on the following decisions: New Delhi Television Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom) Everest Kanto Cylinder Ltd. Vs UOI(159 Taxmann.com 51)(Bom) Navkar Share and Stock Brokers P. Ltd v. ACIT (393 ITR 362) (Guj) 8.2 This objection was raised by the assessee before the Ld. CIT(A) also however, the Ld. CIT(A) rejected the contention of the assessee following the dec…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

ITA 3472/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Jul 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…f relevant assessment year. The Ld. counsel for the assessee relied on the following decisions: • New Delhi Television Ltd. Vs. DCIT (2020) (271 Тахтап 1)(SC) • Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) • Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) • Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom) • Everest Kanto Cylinder Ltd. Vs UOI(159 Тахmann.com 51)(Bom) • Navkar Share and Stock Brokers P. Ltd v. ACIT (393 ITR 362) (Guj) 8.2 This objection was raised by the assessee before the Ld. CIT(A) also however, the Ld. CIT(A) rejected the contention of the assessee following t…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed whereas

ITA 3471/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Jul 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…end of relevant assessment year. The Ld. counsel for the assessee relied on the following decisions: New Delhi Television Ltd. Vs. DCIT (2020) (271 Тахтап 1)(SC) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom) Everest Kanto Cylinder Ltd. Vs UOI(159 Тахmann.com 51)(Bom) Navkar Share and Stock Brokers P. Ltd v. ACIT (393 ITR 362) (Guj) 8.2 This objection was raised by the assessee before the Ld. CIT(A) also however, the Ld. CIT(A) rejected the contention of the assessee following the dec…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…levision Ltd. Vs. DCIT (2020) (271 Taxman 1)(SC)  Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.) Sound Casting(P) Ltd v. DCIT (2012) 250 CTR 119 (Bom.)  Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.) Tao Publishing (P) Ltd..v. Dy. CIT (2015) 370 ITR 135 (Bom.)  Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 Tata Business support Ser. Ltd. v. DCIT 232 Taxman 702 (Bom)  Everest Kanto Cylinder Ltd. Vs UOI(159 Taxma…

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. M/S ICA EDUSKILL PVT. LTD., KOLKATA

In the result the appeal of the revenue is dismissed

ITA 2147/KOL/2019[2008-09]Status: DisposedITAT Kolkata12 Jul 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 143(3)Section 147Section 148Section 14ASection 154Section 35D

…note that the co-ordinate bench in the case of Beekay Steel Industries Ltd.(supra) has followed the decisions of various High Courts deciding the similar issue. The Hon’ble Bombay High Court in the case of Tao Publishing (P) Ltd. v. Dy.CIT reported in (2015) 370 ITR 135 (Bom.), Sound Casting Pvt. Ltd. vs. DCIT in 250 CTR 119 (Bom), Hon’ble Delhi High Court in the case of CIT vs. Orient Craft Ltd. reported in (2013) 354 ITR 356 (Del) and in the case of Haryana Acrylic Manufacturing Co. vs. CIT reported in (2009) 308 ITR 38 (Del) have held the reopening made beyond four years has to be in accordance with the first…

M/S. SPPL PROPERTY MANAGEMENT PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 3(1) , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1775/KOL/2019[2009-10]Status: HeardITAT Kolkata13 May 2022AY 2009-10

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 139Section 142Section 143(3)Section 147Section 148Section 148(2)Section 80I

…ra). We note that the co-ordinate bench in the case of Beekay Steel Industries Ltd. has followed the decisions of various High Courts deciding the similar issue. The Hon’ble Bombay High Court in the case of Tao Publishing (P) Ltd. v. Dy.CIT reported in (2015) 370 ITR 135 (Bom.), Sound Casting Pvt. Ltd. vs. DCIT in 250 CTR 119 (Bom), Hon’ble Delhi High Court in the case of 5 AY: 2009-10 M/s SPPL Property Management Pvt. Ltd. CIT vs. Orient Craft Ltd. reported in (2013) 354 ITR 356 (Del) and in the case of Haryana Acrylic Manufacturing Co. vs. CIT reported in (2009) 308 ITR 38 (Del) have held the reopening made bey…

M/S. EMTA COAL LTD.,( ERSTWHILE KNOWN AS M/S. EASTERN MINERAL & TRADING AGENCY ) ,KOLKATA vs. ACIT, CENTRAL CIRCLE - 3(1) , KOLAKTA

In the result, the appeal of the assessee is allowed

ITA 2422/KOL/2018[2010-11]Status: DisposedITAT Kolkata29 Jun 2021AY 2010-11

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2010-11 M/S. Emta Coal Ltd…………………………………………..............................…….............Appellant 5B, Nandlal Basu Sarani Kolkata – 700 071 [Pan : Aacce 3506 G]

Section 132Section 143(1)Section 143(3)Section 148Section 250

…ble Bombay High Court in the case of Tao Publishing (P) Ltd. v. Dy.CIT “4.4. The Hon’ble Bombay High Court in the case of Tao Publishing (P) Ltd. v. Dy.CIT “4.4. The Hon’ble Bombay High Court in the case of Tao Publishing (P) Ltd. v. Dy.CIT reported in (2015) 370 ITR 135 (Bom.), has held as follows: reported in (2015) 370 ITR 135 (Bom.), has held as follows:- “10. As stated above, the reasons supplied to the Petitioner do not disclose t “10. As stated above, the reasons supplied to the Petitioner do not disclose t “10. As stated above, the reasons supplied to the Petitioner do not disclose that there was any fail…

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Tao Publishing (P) Ltd. v. Dy.CIT (370 ITR 135) — Cited in 41 Judgments | BharatTax