Tata Sons Limited v. DCIT

443 ITR 282High Court2022#11946 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also reported as

10 Taxmann.com 87
Read the full judgment

Issues it is cited on

test of enduring benefitsection 35ddsection 72asection 147(b)section 115jaasection 2(31)section 147(a)true and full disclosuresection 39section 54ecresulting companymat credit

Judgments citing Tata Sons Limited v. DCIT

Tata Motors Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(4), Mumbai

ITA 3511/MUM/2025[2014-15]Status: DisposedITAT Mumbai12 Aug 2025AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri Arun Khodpia, Hon'Ble

Section 115BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 154Section 250Section 32A

…368 dated 4 August 2022 (enclosed at page nos.424 to 425 of the legal paperbook) • Bharat Petroleum Corporation Ltd [(2025) 176 taxmann.com 103 dated 3 July 2025 (Bombay HC)] (enclosed at page nos.426 to 443 of the legal paperbook) • Tata Sons Ltd. ((2022) 443 ITR 282 (Bombay HC) dated 03 February 2022] (enclosed at page nos.444 to 449 of the legal paperbook): • Tata Sons Ltd. [(2022) 286 Taxman 587 dated 3 February 2022 (Bombay HC)] (enclosed at page nos.450 to 453 of the legal paperbook) • Ananta Landmark (P.) Ltd. [(2021) 439 ITR 168 dated 14 September 2021 (Bombay HC)] (enclosed at page nos.454 to 466 of…

Jt. CIT (Ods) - CC -1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 222/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon’Bledeputy Commissioner Of Income Tax V. M/S. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Jt. Commissioner Of Income Tax (Osd) V. M/S. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan Andheri (E), Mumbai- 400093 Old C.G.O. Bldg, (Annexe) M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) & M/S. Ultratech Cement Limited V. Dcit, Central Circle- 1(4) [Acit, Cc] Room. No 902, 9Th Floor Ahura Centre, B-Wing, 2Nd Floor Pratishtha Bhavan Mahakali Caves Road Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 Maharishi Karve Road Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 143(3)Section 35D

…of the same facts by a subsequent Assessing Officer and no more. For these reasons, the reassessment notice has to be quashed." 23. Further, it is relevant to refer to the ruling of the Hon’ble Jurisdictional High Court in case of Tata Sons Limited v. DCIT [443 ITR 282,] wherein the High Court had categorically emphasised on fact that reason recorded must have findings from the Assessing Officer about non-disclosure on part of the assessee. The relevant extract of the decision is reproduced below for reference: Page No. 23 ITA NO. 1789 & 1466/MUM/2021 (A.Y: 2013-14) ITA NO. 222 & 220/MUM/2022 (A.Y: 2014-15) M…

Ultra Tech Cement Limited, Mumbai vs. ACIT- CC 1(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 220/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon’Bledeputy Commissioner Of Income Tax V. M/S. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Jt. Commissioner Of Income Tax (Osd) V. M/S. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan Andheri (E), Mumbai- 400093 Old C.G.O. Bldg, (Annexe) M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) & M/S. Ultratech Cement Limited V. Dcit, Central Circle- 1(4) [Acit, Cc] Room. No 902, 9Th Floor Ahura Centre, B-Wing, 2Nd Floor Pratishtha Bhavan Mahakali Caves Road Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 Maharishi Karve Road Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 143(3)Section 35D

…of the same facts by a subsequent Assessing Officer and no more. For these reasons, the reassessment notice has to be quashed." 23. Further, it is relevant to refer to the ruling of the Hon’ble Jurisdictional High Court in case of Tata Sons Limited v. DCIT [443 ITR 282,] wherein the High Court had categorically emphasised on fact that reason recorded must have findings from the Assessing Officer about non-disclosure on part of the assessee. The relevant extract of the decision is reproduced below for reference: Page No. 23 ITA NO. 1789 & 1466/MUM/2021 (A.Y: 2013-14) ITA NO. 222 & 220/MUM/2022 (A.Y: 2014-15) M…

DCIT Cir 1(4), Mumbai vs. M/S. Ultratech Cement Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1789/MUM/2021[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon’Bledeputy Commissioner Of Income Tax V. M/S. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Jt. Commissioner Of Income Tax (Osd) V. M/S. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan Andheri (E), Mumbai- 400093 Old C.G.O. Bldg, (Annexe) M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) & M/S. Ultratech Cement Limited V. Dcit, Central Circle- 1(4) [Acit, Cc] Room. No 902, 9Th Floor Ahura Centre, B-Wing, 2Nd Floor Pratishtha Bhavan Mahakali Caves Road Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 Maharishi Karve Road Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 143(3)Section 35D

…of the same facts by a subsequent Assessing Officer and no more. For these reasons, the reassessment notice has to be quashed." 23. Further, it is relevant to refer to the ruling of the Hon’ble Jurisdictional High Court in case of Tata Sons Limited v. DCIT [443 ITR 282,] wherein the High Court had categorically emphasised on fact that reason recorded must have findings from the Assessing Officer about non-disclosure on part of the assessee. The relevant extract of the decision is reproduced below for reference: Page No. 23 ITA NO. 1789 & 1466/MUM/2021 (A.Y: 2013-14) ITA NO. 222 & 220/MUM/2022 (A.Y: 2014-15) M…

M/S. Ultratech Cement Ltd, Mumbai vs. DCIT Cent Cir-1(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1466/MUM/2021[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon’Bledeputy Commissioner Of Income Tax V. M/S. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Jt. Commissioner Of Income Tax (Osd) V. M/S. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan Andheri (E), Mumbai- 400093 Old C.G.O. Bldg, (Annexe) M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) & M/S. Ultratech Cement Limited V. Dcit, Central Circle- 1(4) [Acit, Cc] Room. No 902, 9Th Floor Ahura Centre, B-Wing, 2Nd Floor Pratishtha Bhavan Mahakali Caves Road Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 Maharishi Karve Road Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 143(3)Section 35D

…of the same facts by a subsequent Assessing Officer and no more. For these reasons, the reassessment notice has to be quashed." 23. Further, it is relevant to refer to the ruling of the Hon’ble Jurisdictional High Court in case of Tata Sons Limited v. DCIT [443 ITR 282,] wherein the High Court had categorically emphasised on fact that reason recorded must have findings from the Assessing Officer about non-disclosure on part of the assessee. The relevant extract of the decision is reproduced below for reference: Page No. 23 ITA NO. 1789 & 1466/MUM/2021 (A.Y: 2013-14) ITA NO. 222 & 220/MUM/2022 (A.Y: 2014-15) M…

The ACIT 2(3), Mumbai vs. M/S. Tata Sonsltd, Mumbai

Appeal stand allowed to that extent

ITA 4041/MUM/2007[2003-2004]Status: DisposedITAT Mumbai05 May 2021AY 2003-2004

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.4041/Mum/2007 (धििाारण वर्ा / Assessment Year: 2003-04) Acit-2(3) M/S. Tata Sons Ltd. बिाम/ Room No.555 Bombay House Aaykar Bhavan 24, Homi Modi Street Vs. Mumbai – 400 020. Fort, Mumbai – 400 001. स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaact-4060-A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.3664/Mum/2007 (धििाारण वर्ा / Assessment Year: 2003-04) M/S. Tata Sons Ltd. Acit-2(3) बिाम/ Bombay House Room No.555 24, Homi Modi Street Aaykar Bhavan Vs. Fort, Mumbai – 400 001. Mumbai – 400 020. स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaact-4060-A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Ms. Aarti Vissanji -Ld.Ar Revenue By : Shri Sanjay Singh-Ld.Cit-Dr ुनवाई की तारीख/ : 23/03/2021 Date Of Hearing घोषणा की तारीख / : 05/05/2021 Date Of Pronouncement Assessment Year 2003-04

For Appellant: Ms. Aarti Vissanji -Ld.ARFor Respondent: Shri Sanjay Singh-Ld.CIT-DR
Section 10ASection 10BSection 14ASection 36(1)(iii)Section 80MSection 90

…the issues in cross-appeals are covered by the earlier orders of the Tribunal as follows: - (i) ITA No.4630 & 4637/Mum/2016 order dated 07/08/2020 for AY 2009-10 (ii) ITA No.3192 & 3508/Mum/2013 order dated 06/11/2019 for AY 2008-09 (iii) ITA No.4978/Mum/2014 10 Taxmann.com 87 23/02/2011 AY 2000-01 (iv) ITA No. 629/Mum/2003 order dated 13/01/2006 for AY 1995-96 Reliance has also been placed on various other decisions including the decision of Hon’ble Bombay High Court in assessee’s own case for AY 1996-97, ITA No.410 of 2009 rendered on 20/04/2009. The copies of the orders have been placed on records. The written…

Sh. Aditya Khanna, New Delhi vs. DDIT, New Delhi

The appeal of the assessee are allowed

ITA 4728/DEL/2015[2010-11]Status: DisposedITAT Delhi07 Sept 2020AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Sudhanshu Srivastavaasstt. Year 2010-11

For Appellant: Shri Ved Jain, Sr. AdvocateFor Respondent: Shri Satpal Gulati, CIT
Section 90(2)Section 91

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI (Through Video Conferencing) BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year 2010-11 Shri Aditya Khanna, Vs. DDIT, Circle-3(1), C-90, Panchsheel Enclave Intt. Taxation New Delhi New Delhi. PAN AOEPK2073B (Appellant) (Respondent) Assessee by: Shri Ved Jain, Sr. Advocate Shri Sunil Goel, CA Department by : Shri Satpal Gulati, CIT Date of Hearing 01/09/2020 Date of 07/09/2020 pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, JM: This appeal has been preferred by the assessee against order dated 1…

Sh. Aditya Khanna, New Delhi vs. ITO (International Taxation), New Delhi

In the result appeal of the assessee is partly allowed

ITA 6668/DEL/2015[2011-12]Status: DisposedITAT Delhi17 May 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.N.Charyaditya Khanna, Vs. Ito (International C/O. M/S. Sunil Goel & Taxation), Associates, Cas E-86, Ward-3(2), New Delhi Paschimi Marg, Vasant Vihar, New Delhi Pan: Aoepk2073B (Appellant) (Respondent)

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri S. S. Rana, CIT DR
Section 143Section 198Section 90(2)Section 91

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Aditya Khanna, Vs. ITO (International C/o. M/s. Sunil Goel & Taxation), Associates, CAs E-86, Ward-3(2), New Delhi Paschimi Marg, Vasant Vihar, New Delhi PAN: AOEPK2073B (Appellant) (Respondent) Assessee by : Shri Ved Jain, Adv Shri Nischay, CA Ms. Surbhi Goyal, CA Revenue by: Shri S. S. Rana, CIT DR Date of Hearing 26/02/2019 Date of pronouncement 17/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by assessee against the order of THE COMMISSIONER…

Dr.Rajiv I.Modi, Ahmedabad vs. The Dy.CIT., (OSD) Range-1, Ahmedabad

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 1285/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2010-11
Section 143(3)Section 37(1)

…ITA No. 1285/Ahd/2014 Dr Rajiv I Modi vs. DCIT Assessment year: 2010-11 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] Assessment year: 2010-11 Dr. Rajiv I. Modi .......…………......Appellant Cadila Corporate Campus, Sarkhej-Dholka Road, Bhat Ahmedabad – 382 210 [PAN: ACGPM 3768 F] Vs. The Deputy Commissioner of Income-tax (OSD) .......................Respondent Range-1, Ahmedabad Appearances by: Urvashi Shodhan for the appellant VK Singh for the respondent Date of concluding the hearing : 19.09.2017 Date of pronouncing the order : 21.0…

Tata Sons Limited v. DCIT (443 ITR 282) — Cited in 9 Judgments | BharatTax