VJM Vimawal v. ACIT

124 TTJ 508Income Tax Appellate Tribunal#12086 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2015 to 2015.

Judgments citing VJM Vimawal v. ACIT

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA/164/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…ed u/s 153C in applicant's case are AY. 2005-06 to 2010-11. The above view is clear on reading the proviso to sec 153C(1) r. w. s 153A(1) of the IT Act. In this connection reliance is also placed in the ratio of decision in the case of VJM Vimawal vs ACIT 124 TTJ 508 (UR). Accordingly the initiation of the proceedings for A.Y. 03-04 (and the other respective AY's as the case may be)which has been made on 08.09.2010 is barred by limitation, and therefore the assessment order passed u/s 153C is held as a nullity. This plea however is fundamentally flawed in view of the basis of the fact that in case of th…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA/175/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…ed u/s 153C in applicant's case are AY. 2005-06 to 2010-11. The above view is clear on reading the proviso to sec 153C(1) r. w. s 153A(1) of the IT Act. In this connection reliance is also placed in the ratio of decision in the case of VJM Vimawal vs ACIT 124 TTJ 508 (UR). Accordingly the initiation of the proceedings for A.Y. 03-04 (and the other respective AY's as the case may be)which has been made on 08.09.2010 is barred by limitation, and therefore the assessment order passed u/s 153C is held as a nullity. This plea however is fundamentally flawed in view of the basis of the fact that in case of th…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA/176/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…ed u/s 153C in applicant's case are AY. 2005-06 to 2010-11. The above view is clear on reading the proviso to sec 153C(1) r. w. s 153A(1) of the IT Act. In this connection reliance is also placed in the ratio of decision in the case of VJM Vimawal vs ACIT 124 TTJ 508 (UR). Accordingly the initiation of the proceedings for A.Y. 03-04 (and the other respective AY's as the case may be)which has been made on 08.09.2010 is barred by limitation, and therefore the assessment order passed u/s 153C is held as a nullity. This plea however is fundamentally flawed in view of the basis of the fact that in case of th…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA/177/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…ed u/s 153C in applicant's case are AY. 2005-06 to 2010-11. The above view is clear on reading the proviso to sec 153C(1) r. w. s 153A(1) of the IT Act. In this connection reliance is also placed in the ratio of decision in the case of VJM Vimawal vs ACIT 124 TTJ 508 (UR). Accordingly the initiation of the proceedings for A.Y. 03-04 (and the other respective AY's as the case may be)which has been made on 08.09.2010 is barred by limitation, and therefore the assessment order passed u/s 153C is held as a nullity. This plea however is fundamentally flawed in view of the basis of the fact that in case of th…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA-175/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…ed u/s 153C in applicant's case are AY. 2005-06 to 2010-11. The above view is clear on reading the proviso to sec 153C(1) r. w. s 153A(1) of the IT Act. In this connection reliance is also placed in the ratio of decision in the case of VJM Vimawal vs ACIT 124 TTJ 508 (UR). Accordingly the initiation of the proceedings for A.Y. 03-04 (and the other respective AY's as the case may be)which has been made on 08.09.2010 is barred by limitation, and therefore the assessment order passed u/s 153C is held as a nullity. This plea however is fundamentally flawed in view of the basis of the fact that in case of th…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA-164/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…ed u/s 153C in applicant's case are AY. 2005-06 to 2010-11. The above view is clear on reading the proviso to sec 153C(1) r. w. s 153A(1) of the IT Act. In this connection reliance is also placed in the ratio of decision in the case of VJM Vimawal vs ACIT 124 TTJ 508 (UR). Accordingly the initiation of the proceedings for A.Y. 03-04 (and the other respective AY's as the case may be)which has been made on 08.09.2010 is barred by limitation, and therefore the assessment order passed u/s 153C is held as a nullity. This plea however is fundamentally flawed in view of the basis of the fact that in case of th…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA-177/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…ed u/s 153C in applicant's case are AY. 2005-06 to 2010-11. The above view is clear on reading the proviso to sec 153C(1) r. w. s 153A(1) of the IT Act. In this connection reliance is also placed in the ratio of decision in the case of VJM Vimawal vs ACIT 124 TTJ 508 (UR). Accordingly the initiation of the proceedings for A.Y. 03-04 (and the other respective AY's as the case may be)which has been made on 08.09.2010 is barred by limitation, and therefore the assessment order passed u/s 153C is held as a nullity. This plea however is fundamentally flawed in view of the basis of the fact that in case of th…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA-176/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…ed u/s 153C in applicant's case are AY. 2005-06 to 2010-11. The above view is clear on reading the proviso to sec 153C(1) r. w. s 153A(1) of the IT Act. In this connection reliance is also placed in the ratio of decision in the case of VJM Vimawal vs ACIT 124 TTJ 508 (UR). Accordingly the initiation of the proceedings for A.Y. 03-04 (and the other respective AY's as the case may be)which has been made on 08.09.2010 is barred by limitation, and therefore the assessment order passed u/s 153C is held as a nullity. This plea however is fundamentally flawed in view of the basis of the fact that in case of th…

VJM Vimawal v. ACIT (124 TTJ 508) — Cited in 8 Judgments | BharatTax