TDI Marketing (P.) Ltd. v. ACIT

279 ITR 143Income Tax Appellate Tribunal2005#13964 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Judgments citing TDI Marketing (P.) Ltd. v. ACIT

SHRIMATI RAVINDER BAWA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(3), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

…ted under heading Assessment - Additions to income, order passed by Assessing Officer could not be said to be erroneous prejudicial to interest of revenue to bring case within parameters of section 263. Ashok Manilal Thakkar v/s. Asstt. CIT (2005) 97 ITD 361 /279 ITR 143 / (2006) 99 TTJ 1262 (Ahd).The Commissioner cannot initiate proceedings with a view to starting fishing and roving enquiries in matters or orders which are already concluded. Such action will be against the well-accepted policy of law that there must be a point of finality in all legal proceedings, that stale issues should not be reactivated beyo…

SHRI SAYYED HAMID ALI,UJJAIN vs. THE ACIT CIRCLE 2(1), UJJAIN

In the result, the appeal of the assessee stands allowed

ITA 38/IND/2017[2012-13]Status: DisposedITAT Indore19 Dec 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Sayyed Hamid Ali Acit-2(1) बनाम/ (Prop. Fairdeal Steel) 60-A, Ujjain Vs. Industrial Area Maxi Road, Ujjain (Appellant) (Revenue) Pan: Acmpa7063M Appellant By Shri S.S. Deshpande, Ca Revenue By Shri K.G. Goyal, Sr. Dr Date Of Hearing: 28.11.2019 Date Of Pronouncement: 19.12.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax(Appeals), Ujjain, (In Short ‘Cit’), Dated 30.11.2016 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 10.03.2015 By Acit- 2(1), Ujjain.

Section 133ASection 142(1)Section 143(2)Section 143(3)

…AllHe) : (2005) 278 JTR 454 (All) : (2006) 152 Taxman 290 (All), 2. Pullangode Rubber Produce Co. Ltd. vs. State of Kerala (1973) 91 ITR 18(SC) 3. Paul Mathews & Sons v. CIT [2003J 263 ITR 101 (Ker.) Hon'ble Kerala High Court 4. Ashok Hanilal Thakkar vs. ACIT-279 ITR 143 (I.T.A.T.-AHM) 5. Chawla Brothers (P.) Ltd. vs. ACIT (20 43 SOT 651 (Trib. Mum.) 6. CIT vs. Gulmohar Traders 2016 28 ITJ 382 (Trib-Indore). 10. Per contra Ld. Departmental Representative (DR) vehemently argued supporting the following finding of Ld. CIT(A): “Though this ground of appeal the appellant has challenged the addition of Rs.84,00,000/…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…) iv. CIT vs. Subhash Chand : ITA No. 875/2010 (Del) v. CIT vs. Sunil Aggarwal : 379 ITR 367 (Del) vi. ITO vs. Vijay Kumar Kesar : 327 ITR 497 (Chattisgarh) vii. TDI Marketing (P.) Ltd. vs. ACIT : (2009) 28 SOT 215 (Del) viii. Ashok Manilal Thakkar vs. ACIT : 279 ITR 143 (AT)(Ahd) ix. Meeta Gulgutia : 395 ITR 526 (Del) – para 40/41 He submitted that such statements, therefore, needs to be ignored from consideration. 29. Even otherwise he submitted that analysis of the statements hereunder would show that the inference drawn by the assessing officer that the expatriate employees seconded by the Appellant continu…

M/S. LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT (INTERNATIONAL TAXATION), NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…) iv. CIT vs. Subhash Chand : ITA No. 875/2010 (Del) v. CIT vs. Sunil Aggarwal : 379 ITR 367 (Del) vi. ITO vs. Vijay Kumar Kesar : 327 ITR 497 (Chattisgarh) vii. TDI Marketing (P.) Ltd. vs. ACIT : (2009) 28 SOT 215 (Del) viii. Ashok Manilal Thakkar vs. ACIT : 279 ITR 143 (AT)(Ahd) ix. Meeta Gulgutia : 395 ITR 526 (Del) – para 40/41 He submitted that such statements, therefore, needs to be ignored from consideration. 29. Even otherwise he submitted that analysis of the statements hereunder would show that the inference drawn by the assessing officer that the expatriate employees seconded by the Appellant continu…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- NOIDA, INTERNATIONAL TAXATION, NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…) iv. CIT vs. Subhash Chand : ITA No. 875/2010 (Del) v. CIT vs. Sunil Aggarwal : 379 ITR 367 (Del) vi. ITO vs. Vijay Kumar Kesar : 327 ITR 497 (Chattisgarh) vii. TDI Marketing (P.) Ltd. vs. ACIT : (2009) 28 SOT 215 (Del) viii. Ashok Manilal Thakkar vs. ACIT : 279 ITR 143 (AT)(Ahd) ix. Meeta Gulgutia : 395 ITR 526 (Del) – para 40/41 He submitted that such statements, therefore, needs to be ignored from consideration. 29. Even otherwise he submitted that analysis of the statements hereunder would show that the inference drawn by the assessing officer that the expatriate employees seconded by the Appellant continu…

SHRI SHRIRAM TOSHNIWAL,BURHANPUR vs. ACIT, KHANDWA

In the result appeal the assessee is partly allowed

ITA 2/IND/2019[2014-15]Status: DisposedITAT Indore11 Apr 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Shri Shriram Toshniwal, Asstt. Commissioner Of Prop. M/S. Gayatri Vs. Income Tax, Enterprises, Udyog Nagar, Khandwa Burhanpur (Appellant) (Respondent ) Pan Abxpt0602K Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri Maneesh Vaidya & Ms. Preeti Patwa, Cas Date Of Hearing 18.03.2019 Date Of Pronouncement 11.04.2019 O R D E R

Section 131Section 133ASection 143(3)Section 14A

…Khader Khan (SC) (2012) 352 ITR 0480 8. DIT (Investment) & Anr. Vs. Pooran Mal & Sons & Anr (Hon'ble Supreme Court) (1974) 96 ITR 0390 9. CIT Vs. Dhingra Metal works (Delhi HC) (2010) 328 ITR 384 10. Ashok Manilal Thakkar Vs. ACIT (Ahmedabad Tribunal) (2005) 279 ITR 143 Shriram Toshiniwal 11. ACIT Vs. Sudeep Maheshwari (Indore Tribunal) (2019) Income-tax Act, 1961,/524/Ind/2013 12. Shri Ashok Vani Vs. ITO (Indore Tribunal)(2018) Income-tax Act, 1961,/303/Ind/2017 13. ACIT Vs. Parshwa Enterprises (Ahmedabad Tribunal) (2016) Income-tax Act, 1961,/1663/Ahd/2011 14. Pr. CIT Vs. Parshwa Enterprises (Gujarat HC) (201…

ACIT 21(2) vs. ORIENTAL DECORATORS, MUMBAI

In the result appeal of the Revenue is dismissed

ITA 820/MUM/2015[2009-10]Status: DisposedITAT Mumbai05 Jan 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 820/Mum/2015 (नििाारण वर्ा / Assessment Year: 2009-10)

For Appellant: Shri. Hari.S. RahejaFor Respondent: Shri. Rajat Mittal
Section 133ASection 143(3)

…ve any evidentiary value. “ No addition to the income on the basis of disclosure could be made where assessee had retracted certain income after disclosing it and no material had been found to prove this income during the survey”[Ashok Manilal Thakkar vs ACIT 279 ITR 143 (ITAT-AHM). Merely the statement cannot be made the basis for making additions to the income of the assessee while completing' the assessment proceedings. This issue has already been discussed in detail in the preceding paras above. 49, In view of the facts and circumstances explained above, in my considered opinion, there is no justification for…