Union of India v. Azadi Bachao Andolan

Commissioner of Income Tax vs. Rajan Nanda

The appeals of the Revenue are dismissed and those

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA No.400 of 2008, etc. Page 1 of 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision Delivered On: 16th December, 2011 (1) ITA 400/2008 COMMISSIONER OF INCOME TAX . . . Appellant VERSUS RAJAN NANDA . . .Respondent (2) ITA 1428/2008 RAJAN NANDA . . . Appellant…

CIT vs. Escorts Heart Institute and Research Centre Ltd

The appeals of the Revenue are dismissed and those

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…% (1) (2) (3) IN THE HIGH COURT OF DELHI AT NEW DELHI i Decision Delivered On: December, 2011 ITA 142872008 DA RAJAN NALvl COMMISSpD^ ITA 1429/2 EROFi VERSUS COME TAX No. 17975/2008 RAJAN NAIMDA COI^1|V|ISStONER C ! ! • ' FA 210/2009 DMI^ISSIONER C R AJ AN NA;.\!DA i 308 &1CN VERSUS j FaNdOMETAX FilNCOMETAX CENT VERSUS , . Appellant .Respondent . . Appellant .Respondent RAL-II . . . Appellant .Respondent (4) ITA 849/2010 COMMISSIONER OF INCOME TAX qENTRAL-p:i, JHA^ NE\V DELHI RAJ AN NANDA (5) ITA 855/2010 DEWALAN/ VERSUS ^ i I ! I I = mCC)ME TAX CEN COMMISSIONER O y ERSUS RAJAN NAN DA , ... Appe|lant 1 . . .Respo…

CIT vs. Naresh Trehan

The appeals of the Revenue are dismissed and those

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…* 0/o .:.:;. .e --~·,.---· .r . f. . ~ .. ll:INI "Jr!HIIE !Hill:GIHI CO{LJ)IRT Of !D>IEIL!Hilr AT NIEW IOIEIL!Hilr !Decision Delivered On: 16th December, 2011 '' I i I _. ·. . . , . . \" I . I J .. ,, I ... Appella~t I. . i ... Responde'!lt I . , . Appellamt . _ .. Respondent · . i · · ... Respon:dent . . . i . .. ~ Appe111ant I ,. ! I ... R~~po~dent .I ' . . I . ·. . Respondent ! . . ·' . Page 1 of 4, 1: . il ·i I . ! '' ' . ' I ' : . I ' j ' i i \. .. , I I I I I II i I I! J!- 1 I I ... , ·I· ,, .i . ~i ' Digitally Signed By:AMULYA…

CIT vs. Escorts Heart Institute and Research Centre Ltd

The appeals of the Revenue are dismissed and those

…% (1) (2) (3) IN THE HIGH COURT OF DELHI AT NEW DELHI i Decision Delivered On: December, 2011 ITA 142872008 DA RAJAN NALvl COMMISSpD^ ITA 1429/2 EROFi VERSUS COME TAX No. 17975/2008 RAJAN NAIMDA COI^1|V|ISStONER C ! ! • ' FA 210/2009 DMI^ISSIONER C R AJ AN NA;.\!DA i 308 &1CN VERSUS j FaNdOMETAX FilNCOMETAX CENT VERSUS , . Appellant .Respondent . . Appellant .Respondent RAL-II . . . Appellant .Respondent (4) ITA 849/2010 COMMISSIONER OF INCOME TAX qENTRAL-p:i, JHA^ NE\V DELHI RAJ AN NANDA (5) ITA 855/2010 DEWALAN/ VERSUS ^ i I ! I I = mCC)ME TAX CEN COMMISSIONER O y ERSUS RAJAN NAN DA , ... Appe|lant 1 . . .Respo…

Commissioner of Income Tax vs. Rajan Nanda

The appeals of the Revenue are dismissed and those

…ITA No.400 of 2008, etc. Page 1 of 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision Delivered On: 16th December, 2011 (1) ITA 400/2008 COMMISSIONER OF INCOME TAX . . . Appellant VERSUS RAJAN NANDA . . .Respondent (2) ITA 1428/2008 RAJAN NANDA . . . Appellant…

Director of Income Tax vs. Mushtaq Ahmed Vakil

Bench: The Cit(A) Which Was Allowed Reversing The Order Of The Assessing Officer Having Regard To The Judgment Of The Apex Court In Union Of India V Azadi Bachao Andoian (2003) 263 Itr 706. This View Is Upheld By Itat In Its Order Dated24Th September 2010 Confirming The Aforesaid View Of Cit(A) & Dismissing The Appeal Of The Revenue. Challenging That Order, The Present Appeal Is Preferred. Digitally Signed By:Amulya Certify That The Digital File & Physical File Have Been Compared & The Digital Data Is As Per The Physical File & No Page Is Missing. Signature Not Verified

…f benefit under the said DTAA was not applicable. The assessee preferred an appeal before the CIT(A) which was allowed reversing the order of the Assessing Officer having regard to the judgment of the Apex Court In Union of India v Azadi Bachao Andoian (2003) 263 ITR 706. This view Is upheld by ITAT In Its order dated24th September 2010 confirming the aforesaid view of CIT(A) and dismissing the appeal of the revenue. Challenging that order, the present appeal Is preferred. Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file…

The Commissioner of Income Tax V vs. Pepsico India Holdings Private Limited

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…wn by the courts in various judgments including in Kalooram Govindaram Vs. Commissioner of Income-Tax, Madhya Pradesh, 57 ITR 335, Union of India and Another Vs. Azadi Bachao Andolan and ITA No.149/2008 Page 11 of 11 Another 263 ITR 706 and State of Orissa Vs. Maharaja Shri B.P. Singh Deo, 76 ITR 690. 11. That apart, we find no reason, justification or rationale for the Assessing Officer to inflate the value of land by 50% and reduced the value of bottles and crates by 50%. In fact, while doing so, the AO does not give any basis or the yardsticks adopted by him. 12.…

The Commissioner of Income Tax V vs. Pepsico India Holdings Private Limited

…he course of assessment proceedings.” 10. This approach is in accordance with law laid down by the courts in various judgments including in Kalooram Govindaram Vs. Commissioner of Income-Tax, Madhya Pradesh, 57 ITR 335, 2011:DHC:1838-DB Another 263 ITR 706 and State of Orissa Vs. Maharaja Shri B.P. Singh Deo, 76 ITR 690. 11. That apart, we find no reason, justification or rationale for the Assessing Officer to inflate the value of land by 50% and reduced the value of bottles and crates by 50%. In fact, while doing so, the AO does not give any basis or the yardsticks adopted by him. 12.…

Asia Satellite Telecommunications Co. Ltd vs. Director of Income Tax

The appeal of the Revenue is dismissed

…* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No.131 of 2003 with ITA No.134 of 2003 Reserved On: July 07, 2010 % Pronounced On: JANUARY 31, 2011 1) ITA No.131 of 2003 & CM No.2865/2009 ASIA SATELLITE TELECOMMUNICATIONS CO. LTD. . . . Appellant through : Mr. S. Ganesh, Sr. Advocate with Ms. Anuradha Dutt, Ms. Vijayalakshim Menon, Ms. Ekta Kapil, Mr. Anish Kapur, Mr. Kuber Dewan and Ms. Vrinda Tulshan, Advocates VERSUS DIRECTOR OF INCOME TAX . . .Respondent through: Mr. Sanjeev Sabharwal, Advocate…

Great Eastern Exports vs. Assistant Commissioner of Income Tax

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ea expositio furnishing legitimate aid in the construction of statutory provisions and are binding on Revenue authorities { See CIT Vs. K.P. Varghese 131 ITR 597 (SC)}. Further the Supreme Court affirmed in Union of India Vs. Azadi Bachao Andolan (2003) 263 ITR 706 that Circulars issued by CBDT are binding on the Department even if they deviate from the provisions of the Act. In CIT Vs. Vaidya (M.K.) 224 ITR 186 the Karnataka High Court held that Circulars issued by the CBDT are not only binding on the Income Tax Department but are also in the nature of contemporanea expositio furnishing legitimate a…

Commissioner of Income Tax vs. M/S Praveen Electronics Ltd

In the result, the Revenue‟s

…on of the Revenue in respect of the applicability of the judgment of the Supreme Court in Mcdowell v. CIT; 154 ITR 148, the scope of the same stands fully explained in the judgment of the Supreme Court in the case of Union of India v. Azadi Bachao Andolan; 263 ITR 706. In any event, in view of our discussion above, the same is not relevant in the fact situation arising in the present case. 9.2 Furthermore, nothing has been brought to our notice by the learned counsel for the Revenue which would persuade us to hold that the findings returned by the authorities below were either contrary to the evidence p…