Tata Sons Ltd. v. ACIT

162 ITD 450Income Tax Appellate Tribunal2017#4804 most cited

What is Tata Sons Ltd. v. ACIT authority for?

Assessments are invalid if framed without proper orders under section 120(4)(b) and section 127 of the Income-tax Act.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.

Also referred to as

Tata Sons Ltd. v. ACIT · 162 ITD 450 · section 120(4)(b) · section 127 · assessment order invalid · lack of jurisdiction · want of order

Also reported as

162 ITR 450

Issues it is cited on

section 120(4)(b)section 120(1)section 2(7)section 2(7a)section 2(28c)section 115wsection 163section 124(3)(a)section 115wdsection 115wesection 127(1)section 120

Judgments citing Tata Sons Ltd. v. ACIT

Tata Communications Ltd ( Formerly Videsh Sanchar Nigam Ltd), Mumbai vs. Addl CIT RG 1(3), Mumbai

In the result, this appeal by the assessee is allowed

ITA 6781/MUM/2012[2008-09]Status: DisposedITAT Mumbai23 Feb 2022AY 2008-09

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

…ications Ltd.(M.A No.785/M/2017) (Mum- Tribunal) 3. Tata Communications Ltd. (ITA Nos.3972/M/2007, 2891 & 1505/M/2010 & 1109/M/2008) (Mum – Tribunal) 4. Tata Communications Ltd. ( ITA Nos.4452 & 3460/M/2011, 8769/M/2010) (Mum – Tribunal) 5. Tata Sons Limited (162 ITD 450) (Mum- Tribunal) 6. Tata Sons Limited ( ITA Nos. 193, 3745 & 3658/M/2006) (Mum- Tribunal) 7. Tata Sons Limited ( ITA Nos.2519 & 2639/M/2009) (Mum-Tribunal) 8. Tata Sons Limited (ITA Nos.5090 & 5572/M/2012) (Mum- Tribunal) 9. Tata Sons Limited (ITA Nos.4893,2545,4543 & 2487/M/2012) (Mum- Tribunal) 10. Shri Kishore Vithaldas ( ITA Nos. 7397/M/2016…

Tata Communication Ltd. (Formerly Known As Videsh Sanchar Nigam Ltd.), Mumbai vs. Addl.C.I.T.RG.1(3), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7514/MUM/2011[2007-08]Status: DisposedITAT Mumbai23 Feb 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

…ications Ltd.(M.A No.785/M/2017) (Mum- Tribunal) 3. Tata Communications Ltd. (ITA Nos.3972/M/2007, 2891 & 1505/M/2010 & 1109/M/2008) (Mum – Tribunal) 4. Tata Communications Ltd. ( ITA Nos.4452 & 3460/M/2011, 8769/M/2010) (Mum – Tribunal) 5. Tata Sons Limited (162 ITD 450) (Mum- Tribunal) 6. Tata Sons Limited ( ITA Nos. 193, 3745 & 3658/M/2006) (Mum- Tribunal) 7. Tata Sons Limited ( ITA Nos.2519 & 2639/M/2009) (Mum-Tribunal) 8. Tata Sons Limited (ITA Nos.5090 & 5572/M/2012) (Mum- Tribunal) 9. Tata Sons Limited (ITA Nos.4893,2545,4543 & 2487/M/2012) (Mum- Tribunal) 10. Shri Kishore Vithaldas ( ITA Nos. 7397/M/2016…

Addl CIT 2(3), Mumbai vs. Tata Sons Ltd, Mumbai

Appeal is partly allowed and the Revenue’s appeal is dismissed

ITA 4893/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2020AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Ms. Aarti Vissanji, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…urt) 4. The learned Counsel for the assessee in support of his above argument also stated that on identical set of facts, the ITAT has admitted similar additional grounds in the case of its group concerns in the following cases: - i. Tata Sons Ltd. V. ACIT (162 ITD 450) (Mum ITAT); ii. Tata Sons Ltd. v. ACIT (ITA No. 3745/Mum/2006) (Mum ITAT); iii. Tata Sons Ltd. v. ACIT (ITA No. 2639/Mum/200) (Mum ITAT); iv. Tata Communications Ltd. V. Addl. CIT (ITA No. 7071/Mum/2005) (Mum ITAT); v. Tata Communication Ltd. Vs. Addl. CIT (ITA Nos. 3972/Mum/2007 & 1109/Mum/2008) (Mum ITAT) 5. He stated that the necessity for r…

Tata Sons Ltd., Mumbai vs. Addl.C.I.T. 2(3), Mumbai

Appeal is partly allowed and the Revenue’s appeal is dismissed

ITA 4543/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2020AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Ms. Aarti Vissanji, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…urt) 4. The learned Counsel for the assessee in support of his above argument also stated that on identical set of facts, the ITAT has admitted similar additional grounds in the case of its group concerns in the following cases: - i. Tata Sons Ltd. V. ACIT (162 ITD 450) (Mum ITAT); ii. Tata Sons Ltd. v. ACIT (ITA No. 3745/Mum/2006) (Mum ITAT); iii. Tata Sons Ltd. v. ACIT (ITA No. 2639/Mum/200) (Mum ITAT); iv. Tata Communications Ltd. V. Addl. CIT (ITA No. 7071/Mum/2005) (Mum ITAT); v. Tata Communication Ltd. Vs. Addl. CIT (ITA Nos. 3972/Mum/2007 & 1109/Mum/2008) (Mum ITAT) 5. He stated that the necessity for r…