Tulsi Shipping P. Ltd. v. ITO

169 ITD 629Income Tax Appellate Tribunal2018#15053 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 143(3)Section 144CSection 147

Issues it is cited on

strategic investmentkelvinatorcommercial expediencytangible materialsection 28section 147companysection 143(3)indiabusinessdocumentinterest

Judgments citing Tulsi Shipping P. Ltd. v. ITO

Global Green Company Ltd., Gurgaon vs. DCIT, Circle- 10(1), New Delhi

ITA 3899/DEL/2019[2015-16]Status: FixedITAT Delhi30 Apr 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…taxmann.com 176 (Bom); iii) Bajaj Allianz vs. DCIT (2020) 113 taxmann.com 238 (Bom); iv) Bharat Sanchar Nigam Ltd. vs. DCIT (2013) 355 ITR 188 (Del); and 3 ITAs No.3910 to 3913/Del/2018 ITAs No.3898 & 3899/Del/2019 v) Tulsi Shipping P. Ltd. vs. ITO (2018) 169 ITD 629 (Mumbai Trib.) 3.1 It is further submitted that in the absence of any specific observations in the reopening that there was failure to furnish fully and truly all material relevant for assessment, reassessment could not have been initiated for which he has relied on the following:- i) CIT vs. Eicher Ltd. (2007) 294 ITR 310 (Del); ii) Atma Ram Pr…

Global Green Company Ltd., Gurgaon vs. DCIT, Circle- 10(1), New Delhi

ITA 3898/DEL/2019[2007-08]Status: DisposedITAT Delhi30 Apr 2024AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…taxmann.com 176 (Bom); iii) Bajaj Allianz vs. DCIT (2020) 113 taxmann.com 238 (Bom); iv) Bharat Sanchar Nigam Ltd. vs. DCIT (2013) 355 ITR 188 (Del); and 3 ITAs No.3910 to 3913/Del/2018 ITAs No.3898 & 3899/Del/2019 v) Tulsi Shipping P. Ltd. vs. ITO (2018) 169 ITD 629 (Mumbai Trib.) 3.1 It is further submitted that in the absence of any specific observations in the reopening that there was failure to furnish fully and truly all material relevant for assessment, reassessment could not have been initiated for which he has relied on the following:- i) CIT vs. Eicher Ltd. (2007) 294 ITR 310 (Del); ii) Atma Ram Pr…

Global Green Company Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi

ITA 3913/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Apr 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…taxmann.com 176 (Bom); iii) Bajaj Allianz vs. DCIT (2020) 113 taxmann.com 238 (Bom); iv) Bharat Sanchar Nigam Ltd. vs. DCIT (2013) 355 ITR 188 (Del); and 3 ITAs No.3910 to 3913/Del/2018 ITAs No.3898 & 3899/Del/2019 v) Tulsi Shipping P. Ltd. vs. ITO (2018) 169 ITD 629 (Mumbai Trib.) 3.1 It is further submitted that in the absence of any specific observations in the reopening that there was failure to furnish fully and truly all material relevant for assessment, reassessment could not have been initiated for which he has relied on the following:- i) CIT vs. Eicher Ltd. (2007) 294 ITR 310 (Del); ii) Atma Ram Pr…

Global Green Company Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi

ITA 3912/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Apr 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…taxmann.com 176 (Bom); iii) Bajaj Allianz vs. DCIT (2020) 113 taxmann.com 238 (Bom); iv) Bharat Sanchar Nigam Ltd. vs. DCIT (2013) 355 ITR 188 (Del); and 3 ITAs No.3910 to 3913/Del/2018 ITAs No.3898 & 3899/Del/2019 v) Tulsi Shipping P. Ltd. vs. ITO (2018) 169 ITD 629 (Mumbai Trib.) 3.1 It is further submitted that in the absence of any specific observations in the reopening that there was failure to furnish fully and truly all material relevant for assessment, reassessment could not have been initiated for which he has relied on the following:- i) CIT vs. Eicher Ltd. (2007) 294 ITR 310 (Del); ii) Atma Ram Pr…

Global Green Company Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi

ITA 3911/DEL/2018[2012-13]Status: FixedITAT Delhi30 Apr 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…taxmann.com 176 (Bom); iii) Bajaj Allianz vs. DCIT (2020) 113 taxmann.com 238 (Bom); iv) Bharat Sanchar Nigam Ltd. vs. DCIT (2013) 355 ITR 188 (Del); and 3 ITAs No.3910 to 3913/Del/2018 ITAs No.3898 & 3899/Del/2019 v) Tulsi Shipping P. Ltd. vs. ITO (2018) 169 ITD 629 (Mumbai Trib.) 3.1 It is further submitted that in the absence of any specific observations in the reopening that there was failure to furnish fully and truly all material relevant for assessment, reassessment could not have been initiated for which he has relied on the following:- i) CIT vs. Eicher Ltd. (2007) 294 ITR 310 (Del); ii) Atma Ram Pr…

Global Green Company Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi

ITA 3910/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Apr 2024AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…taxmann.com 176 (Bom); iii) Bajaj Allianz vs. DCIT (2020) 113 taxmann.com 238 (Bom); iv) Bharat Sanchar Nigam Ltd. vs. DCIT (2013) 355 ITR 188 (Del); and 3 ITAs No.3910 to 3913/Del/2018 ITAs No.3898 & 3899/Del/2019 v) Tulsi Shipping P. Ltd. vs. ITO (2018) 169 ITD 629 (Mumbai Trib.) 3.1 It is further submitted that in the absence of any specific observations in the reopening that there was failure to furnish fully and truly all material relevant for assessment, reassessment could not have been initiated for which he has relied on the following:- i) CIT vs. Eicher Ltd. (2007) 294 ITR 310 (Del); ii) Atma Ram Pr…

Tulsi Shipping P. Ltd. v. ITO (169 ITD 629) — Cited in 6 Judgments | BharatTax