Vodafone West Ltd. v. Asstt. CIT

354 ITR 562High Court#24632 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 10BSection 143(3)Section 147Section 148

Judgments citing Vodafone West Ltd. v. Asstt. CIT

Southern Enterprises, Chennai vs. ACIT Non Corporate Ward 22, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2941/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Feb 2026AY 2009-10

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Ms. S. Sanchitha for Mr. R. SivaramanFor Respondent: Mr. Praveen. S, JCIT
Section 10BSection 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी प"ावती. एस., लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2941/Chny/2017 िनधा"रणवष"/Assessment Year: 2009-10 v. Southern Enterprises, The ACIT, 1/580, 7th Street, Non-Corporate Ward-22, Veerabathran Nagar, Chennai. Mambakkam Main Road, Chennai-600 100. [PAN: AAAFS 8609 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. S. Sanchitha for Mr. R. Sivaraman, Advocate ""यथ" क" ओर से /R…

M/S. Seastem Ltd., Rajkot vs. The Dy. Commr. of Income Tax, Circle-1, Jamnagar

In the result, the appeal filed by the assessee is partly allowed

ITA 301/RJT/2019[2010-11]Status: DisposedITAT Rajkot07 Sept 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 301/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2010-2011 Seastem Ltd., D.C.I.T., First Floor, Vs. Circle-1, Royal Corner, Jamnagar. Dr. Yagnik Road, Rajkot. Pan: Aahcs9428G

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 147Section 147(1)Section 148

…ee in support of its contention placed reliance on the judgment of Hon’ble Supreme Court in case of CIT vs. Kalvinator of India Ltd (2010) 320 ITR 561 (SC) and also on the judgment of jurisdictional High Court in case of Vodafone West Ltd vs. ACIT reported in 354 ITR 562. 7.1 The assessee without prejudice to above further submitted that the regular assessment under section 143(3) of the Act was completed on 28-03-2013. Therefore, as per the proviso to section 147(1) of the Act, the income escapement proceeding cannot be initiated after the expiry of 4 years from the end of the relevant assessment year unless the…

Vialle Alternative Fuel Systems Pvt. Ltd., New Delhi vs. ITO, Ward- 17(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 4134/DEL/2017[2005-06]Status: DisposedITAT Delhi20 Jan 2022AY 2005-06

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri K.V.S.R Krishna, AdvFor Respondent: Shri Mrinal Kumar Das, Sr. DR
Section 115JSection 143(3)

…ment order u/s 143(3) of the Act. It can be seen from the computation of total income mentioned elsewhere, the Assessing Officer has computed book profit as per MAT u/s 115JB of the Act. 9. The Hon'ble High Court of Gujarat in the case of Vodafone West Ltd 354 ITR 562 has observed as under: “To confer jurisdiction on the Assessing Officer to issue notice of reopening of assessment beyond a period of four years, two conditions are required to be simultaneously satisfied : (i) that the Assessing Officer must have reason to believe that income, profits or gains chargeable to tax have been under assessed ; and (i…

Vodafone West Ltd. v. Asstt. CIT (354 ITR 562) — Cited in 3 Judgments | BharatTax