Tata Medical Centre Trust v. CIT(E)

140 Taxmann.com 431Income Tax Appellate Tribunal2022#4901 most cited

What is Tata Medical Centre Trust v. CIT(E) authority for?

Communications not conforming to a specified circular are invalid and deemed never issued. The mandatory requirement of mentioning a Document Identification Number (DIN) in penalty orders is upheld.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2022 to 2024.

Also referred to as

Tata Medical Centre Trust v. CIT(E) · DIN · invalid communication · deemed never issued · mandatory requirement · penalty order

Issues it is cited on

section 270(a)section 119(2)(a)section 5(8)section 202principal director general of income-taxtime barred assessmentclosely held companysection 270a(9)section 119(2)section 91section 253(5)jda

Judgments citing Tata Medical Centre Trust v. CIT(E)

Intrado Ec India Private Limited, Bengaluru vs. DCIT-Circle-3(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 239/BANG/2021[2016-17]Status: DisposedITAT Bangalore09 Nov 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT)
Section 143(3)Section 153Section 2CSection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.239/Bang/2021 Assessment year : 2016-17 Intrado EC India Private Ltd. Vs. The Deputy (formerly West Unified Commissioner of Income Communications India Pvt. Ltd.], Tax, # 135, 1st Floor, RMZ Titanium, Circle 3(1)(1), Old Airport Road, Kodihalli, Bengaluru. Bengaluru – 560 017. PAN: AAACI 6707K APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.11.2022 Dat…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 405/BANG/2022[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 404/BANG/2022[2015-16]Status: DisposedITAT Bangalore31 Oct 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 403/BANG/2022[2014-15]Status: DisposedITAT Bangalore31 Oct 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…