Tools Pvt Ltd. v. CIT

M/S. Kiwi Foods India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

…ectricity Board Vs DCIT (2005) 278 ITR 218 (Cal) " Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ (JD) ™ 124 " Datamatics Ltd. Vs ACIT (2007) 111 TTJ 55 (Mum-Trib) " Abhishek Industries Ltd. Vs CIT (2007) 290 ITR 655 (P&H) " Dedore Tools Pvt. Ltd. Vs CIT (1999) 238 ITR 268 (Del) ITA Nos. 2609 to 2611, 2613 to 2616/Del/2013 Rite Pack Industries & Kiwi Foods India Pvt. Ltd. " DIT(Exemption) Vs Arunodya (2006) 286 ITR 383 (Del) " Satish Kumar Keshari Vs ITO (2007) 106 TTJ 980 (ITAT-Pat.) " ITO Vs Gurinder Kaur (2006) 102 ITD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All…

M/S Kiwi Foods India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

…ectricity Board Vs DCIT (2005) 278 ITR 218 (Cal) " Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ (JD) ™ 124 " Datamatics Ltd. Vs ACIT (2007) 111 TTJ 55 (Mum-Trib) " Abhishek Industries Ltd. Vs CIT (2007) 290 ITR 655 (P&H) " Dedore Tools Pvt. Ltd. Vs CIT (1999) 238 ITR 268 (Del) ITA Nos. 2609 to 2611, 2613 to 2616/Del/2013 Rite Pack Industries & Kiwi Foods India Pvt. Ltd. " DIT(Exemption) Vs Arunodya (2006) 286 ITR 383 (Del) " Satish Kumar Keshari Vs ITO (2007) 106 TTJ 980 (ITAT-Pat.) " ITO Vs Gurinder Kaur (2006) 102 ITD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All…

M/S. Rite Pac India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

…ectricity Board Vs DCIT (2005) 278 ITR 218 (Cal) " Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ (JD) ™ 124 " Datamatics Ltd. Vs ACIT (2007) 111 TTJ 55 (Mum-Trib) " Abhishek Industries Ltd. Vs CIT (2007) 290 ITR 655 (P&H) " Dedore Tools Pvt. Ltd. Vs CIT (1999) 238 ITR 268 (Del) ITA Nos. 2609 to 2611, 2613 to 2616/Del/2013 Rite Pack Industries & Kiwi Foods India Pvt. Ltd. " DIT(Exemption) Vs Arunodya (2006) 286 ITR 383 (Del) " Satish Kumar Keshari Vs ITO (2007) 106 TTJ 980 (ITAT-Pat.) " ITO Vs Gurinder Kaur (2006) 102 ITD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All…

M/S. Rite Pack Industries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

…ectricity Board Vs DCIT (2005) 278 ITR 218 (Cal) " Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ (JD) ™ 124 " Datamatics Ltd. Vs ACIT (2007) 111 TTJ 55 (Mum-Trib) " Abhishek Industries Ltd. Vs CIT (2007) 290 ITR 655 (P&H) " Dedore Tools Pvt. Ltd. Vs CIT (1999) 238 ITR 268 (Del) ITA Nos. 2609 to 2611, 2613 to 2616/Del/2013 Rite Pack Industries & Kiwi Foods India Pvt. Ltd. " DIT(Exemption) Vs Arunodya (2006) 286 ITR 383 (Del) " Satish Kumar Keshari Vs ITO (2007) 106 TTJ 980 (ITAT-Pat.) " ITO Vs Gurinder Kaur (2006) 102 ITD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All…

ACIT, New Delhi vs. M/S. Plastograph India Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

…Board Vs Dy. CIT (2005) 278 ITR 218 (Cal) " Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ (JD) TM 124 " Datamatics Ltd.Vs Asstt. CIT (2007) 111 TTJ (Mum-Trib.) 55 " Abhishek Industries Ltd. Vs CIT (2007) 290 ITR 655 (P&H) " Gedore Tools Pvt. Ltd. Vs CIT (1999) 238 ITR 268 (Del) " Director of Income-tax (Exemption) Vs Arunodya (2006) 286 ITR 383 (Del) " Satish Kumar Keshari Vs ITO (2007) 106 TTJ 980 (ITAT-Pat.) " ITO Vs Gurinder Kaur (2006) 102 ITD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All.) " Dy. CIT Vs Maruti Udyog Ltd. (2006) 99 ITD 666 (Del-Trib) " CIT Vs Asho…

M/S. Plastograph India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

…Board Vs Dy. CIT (2005) 278 ITR 218 (Cal) " Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ (JD) TM 124 " Datamatics Ltd.Vs Asstt. CIT (2007) 111 TTJ (Mum-Trib.) 55 " Abhishek Industries Ltd. Vs CIT (2007) 290 ITR 655 (P&H) " Gedore Tools Pvt. Ltd. Vs CIT (1999) 238 ITR 268 (Del) " Director of Income-tax (Exemption) Vs Arunodya (2006) 286 ITR 383 (Del) " Satish Kumar Keshari Vs ITO (2007) 106 TTJ 980 (ITAT-Pat.) " ITO Vs Gurinder Kaur (2006) 102 ITD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All.) " Dy. CIT Vs Maruti Udyog Ltd. (2006) 99 ITD 666 (Del-Trib) " CIT Vs Asho…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

…legal in nature and goes to the root of the matter and also in view of the judgments of (i) the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd 229 ITR 383 (SC) and (ii) the Hon'ble Delhi High Court in Gedore Tools Pvt. Ltd reported in 238 ITR 268 (Del), we are inclined to admit the same and taken up for consideration. 7.1. Now, the moot question for consideration is: Whether the non-issuance of a notice u/s 143(2) of the Act as alleged by the assessee-firm had vitiated the conclusion of the assessments u/s 147 read with s. 143(3) of the Act? On receipt of information from the DIT (Inv),…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

…legal in nature and goes to the root of the matter and also in view of the judgments of (i) the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd 229 ITR 383 (SC) and (ii) the Hon'ble Delhi High Court in Gedore Tools Pvt. Ltd reported in 238 ITR 268 (Del), we are inclined to admit the same and taken up for consideration. 7.1. Now, the moot question for consideration is: Whether the non-issuance of a notice u/s 143(2) of the Act as alleged by the assessee-firm had vitiated the conclusion of the assessments u/s 147 read with s. 143(3) of the Act? On receipt of information from the DIT (Inv),…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…n 143(2) of the Act was a pure question of law and on the strength of the decision of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income Tax (1998) 229 ITR 383 (SC) and Gedore Tools (P) Ltd. v. Commissioner of Income Tax (1999) 238 ITR 268 (Del) such a point could have been raised by the Assessee during the course of hearing in the ITAT, as long as it did not require any new or disputed facts to be brought on record. Reliance , in this regard, was also placed on the decision in Assam Company (I) Ltd. v. CIT (2002) 256 ITR 423 (Gau). 12. The Court first proposes to consider t…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…n 143(2) of the Act was a pure question of law and on the strength of the decision of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income Tax (1998) 229 ITR 383 (SC) and Gedore Tools (P) Ltd. v. Commissioner of Income Tax (1999) 238 ITR 268 (Del) such a point could have been raised by the Assessee during the course of hearing in the ITAT, as long as it did not require any new or disputed facts to be brought on record. Reliance , in this regard, was also placed on the decision in Assam Company (I) Ltd. v. CIT (2002) 256 ITR 423 (Gau). 12. The Court first proposes to consider t…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…n 143(2) of the Act was a pure question of law and on the strength of the decision of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income Tax (1998) 229 ITR 383 (SC) and Gedore Tools (P) Ltd. v. Commissioner of Income Tax (1999) 238 ITR 268 (Del) such a point could have been raised by the Assessee during the course of hearing in the ITAT, as long as it did not require any new or disputed facts to be brought on record. Reliance , in this regard, was also placed on the decision in Assam Company (I) Ltd. v. CIT (2002) 256 ITR 423 (Gau). 12. The Court first proposes to consider t…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…n 143(2) of the Act was a pure question of law and on the strength of the decision of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income Tax (1998) 229 ITR 383 (SC) and Gedore Tools (P) Ltd. v. Commissioner of Income Tax (1999) 238 ITR 268 (Del) such a point could have been raised by the Assessee during the course of hearing in the ITAT, as long as it did not require any new or disputed facts to be brought on record. Reliance , in this regard, was also placed on the decision in Assam Company (I) Ltd. v. CIT (2002) 256 ITR 423 (Gau). 12. The Court first proposes to consider t…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…n 143(2) of the Act was a pure question of law and on the strength of the decision of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income Tax (1998) 229 ITR 383 (SC) and Gedore Tools (P) Ltd. v. Commissioner of Income Tax (1999) 238 ITR 268 (Del) such a point could have been raised by the Assessee during the course of hearing in the ITAT, as long as it did not require any new or disputed facts to be brought on record. Reliance , in this regard, was also placed on the decision in Assam Company (I) Ltd. v. CIT (2002) 256 ITR 423 (Gau). 12. The Court first proposes to consider t…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…n 143(2) of the Act was a pure question of law and on the strength of the decision of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income Tax (1998) 229 ITR 383 (SC) and Gedore Tools (P) Ltd. v. Commissioner of Income Tax (1999) 238 ITR 268 (Del) such a point could have been raised by the Assessee during the course of hearing in the ITAT, as long as it did not require any new or disputed facts to be brought on record. Reliance , in this regard, was also placed on the decision in Assam Company (I) Ltd. v. CIT (2002) 256 ITR 423 (Gau). 12. The Court first proposes to consider t…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…n 143(2) of the Act was a pure question of law and on the strength of the decision of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income Tax (1998) 229 ITR 383 (SC) and Gedore Tools (P) Ltd. v. Commissioner of Income Tax (1999) 238 ITR 268 (Del) such a point could have been raised by the Assessee during the course of hearing in the ITAT, as long as it did not require any new or disputed facts to be brought on record. Reliance , in this regard, was also placed on the decision in Assam Company (I) Ltd. v. CIT (2002) 256 ITR 423 (Gau). 12. The Court first proposes to consider t…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…n 143(2) of the Act was a pure question of law and on the strength of the decision of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income Tax (1998) 229 ITR 383 (SC) and Gedore Tools (P) Ltd. v. Commissioner of Income Tax (1999) 238 ITR 268 (Del) such a point could have been raised by the Assessee during the course of hearing in the ITAT, as long as it did not require any new or disputed facts to be brought on record. Reliance , in this regard, was also placed on the decision in Assam Company (I) Ltd. v. CIT (2002) 256 ITR 423 (Gau). 12. The Court first proposes to consider t…

CIT vs. Aspentech India Pvt Ltd

…lhi High Court has referred to the powers of the appellate forum and the decisions of the Supreme Court in National Thermal Power Co. Ltd. Vs. Commissioner of Income Tax (1998) 229 ITR 383 (SC), Gedore Tools Pvt. Ltd. Vs. Commissioner of Income Tax (1999) 238 ITR 268, Jute Corporation of India Ltd. Vs. Commissioner of Income Tax (1991) 187 ITR 688 (SC) and held that the appellate forum could have entertained and decided the said aspect. The decision in the case of Goetze (India) Ltd. (supra) is distinguishable. In the said case the assessee had filed the return of income for the Assessment Year 1995-96…