Wel Intertrade (P.) Ltd. v. ITO

171 Taxmann 379High Court2008#8815 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 40A(2)(a)

Issues it is cited on

beyond four yearsmaterial facts necessary for assessmentkelvinatormere change of opinionlive linkincome escaping assessmentinterest under section 234bchange of opiniontangible materialescapement of incomereopening of assessmentsection 151

Judgments citing Wel Intertrade (P.) Ltd. v. ITO

DCIT, New Delhi vs. M/S Sahara India Mass Communication Ltd., Mumbai

In the result, the appeal of the revenue stands dismissed as above

ITA 3130/DEL/2011[2003-04]Status: DisposedITAT Delhi30 May 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3130/Del./2011, A.Y. 2003-04 Deputy Commissioner of M/s. Sahara One Media & Income Tax, Entertainment Ltd. Central Circle-6, Vs. (Formerly known as Sahara ARA Centre, India Mass Communication Jhandewalan Extn., Ltd.), Sahara India Point, New Delhi CST 40-44, S V Road, Goregaon, Mumbai. PAN: AAACP3047R (Appellant) (Respondent) Appellant by Mr. Javed Akhtar, CIT(DR) Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Kunal Pandey, CA Date of Hearing 04/03/2…

Bses Yamuna Power Ltd, Delhi vs. ACIT, Circle-5(1), New Del;Hi

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER BSES Rajdhani Power Ltd., Dy. CIT, BSES Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 PAN-AAGCS3187H (Appellant) (Respondent) BSES Rajdhani Power Ltd., Asst. CIT, BSES Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 PAN-AAGCS3187H (Appellant) (Respondent) BSES Yamuna Power Dy. CIT, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 PAN-AAGCS3187H (Appellant) (Respondent) BSES Rajdhani Pow…

Bses Yamuna Power Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER BSES Rajdhani Power Ltd., Dy. CIT, BSES Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 PAN-AAGCS3187H (Appellant) (Respondent) BSES Rajdhani Power Ltd., Asst. CIT, BSES Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 PAN-AAGCS3187H (Appellant) (Respondent) BSES Yamuna Power Dy. CIT, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 PAN-AAGCS3187H (Appellant) (Respondent) BSES Rajdhani Pow…

Motorola Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 2, Gurgaon

In the result, Appeal of the Assessee is partly allowed

ITA 672/DEL/2018[2008-09]Status: DisposedITAT Delhi06 Jun 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 672/Del/2018 (A.Y 2008-09)

Section 143(2)Section 143(3)Section 147Section 151Section 234BSection 244ASection 271(1)(c)Section 37(1)Section 43B

…1 ITA. 672/Del/2018 Motorola Solutions India IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 672/DEL/2018 (A.Y 2008-09) Motorola Solutions India Pvt. Ltd., Vs. DCIT, 415/2, Motorola Excellence Circle : 2, Centre, Mehrauli Gurgaon Road, Sector : 14, Gurgaon, Gurgaon. Haryana – 122 001. PAN No. AAACM9343D (RESPONDENT) (APPELLANT) Shri Himanshu Sinha, Assessee by Advocate; & Shri Bhuwan Dhooper, Adv. Department by Shri Ajay Kumar & Sh. Sanjay Kumar, Sr. D. R.; Date of Hearing 17.03.2023 D…

M/S Hanuman Tube Well Co., Jaipur vs. Deputy Commissioner of Income Tax, Circle-3, Jaipur

In the result, the appeal of the assessee is allowed

ITA 865/JPR/2019[2008-09]Status: DisposedITAT Jaipur13 Feb 2023AY 2008-09

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Jain (Adv.) &For Respondent: Shri Sanjay Dhariwal (CIT)
Section 143(2)Section 147Section 148Section 40

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B”JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.865 /JP/2019 fu/kZkj.ko"kZ@Assessment Years :2008-09 M/s Hanuman Tube Well Co. cuke DCIT, Vs. 10, Station Road, Circle-3, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFH 5769 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Jain (Adv.) & Shri Ashok Kumar Gupta (Adv.) jktLo dh vksjls@Revenu…

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Accordingly, we dismiss the appeal filed by the ld AO on the limited issue that order passed by the ld AO is barred by limitation. Ground No. 1 is dismissed

ITA 6079/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Jul 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit(Ltu), Vs. M/S. Gail (India) Ltd, Circle-1, 16, Bhikaji Cama Place, Nbcc Plaza Pusp Vihar, Rk Puram, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 148Section 14ASection 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT(LTU), Vs. M/s. Gail (India) Ltd, Circle-1, 16, Bhikaji Cama Place, NBCC Plaza Pusp Vihar, RK Puram, New Delhi New Delhi (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rohit Jain, Adv Ms. Depashree Rao, Adv Mr. Vibhu Aggarwal, CA Date of Hearing 13/07/2020 Date of pronouncement 21/07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal filed by the ld DCIT (LTU), Circle-1, New Delhi [ The ld AO]…

Haryana Distillery Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

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

ITA 1452/DEL/2018[2008-09]Status: DisposedITAT Delhi20 Nov 2018AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2008-09 Haryana Distillery Ltd., Vs. Dcit, 16, Community Centre, Circle-11(1), New Friends Colony, New Delhi. New Delhi. Pan: Aabch0933K (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Shri Raj Kumar, Advocate Revenue By : Shri Arun Kumar Yadav, Sr. Dr Date Of Hearing : 31.08.2018 Date Of Pronouncement : 20.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 4Th December, 2017 Of The Cit(A)-35, New Delhi Relating To Assessment Year 2008-09. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company & Filed Its Return Of Income On 31St March, 2010 Declaring Income At Rs.1,73,82,410/-. The Assessment U/S 143(3) Of The Act Was Completed On 30Th December, 2010 At An Income Of Rs.1,73,93,322/-. Subsequently, The Assessing Officer Reopened The Assessment U/S 147 Of The Act By Recording The Following Reasons:-

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Arun Kumar Yadav, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2008-09 Haryana Distillery Ltd., Vs. DCIT, 16, Community Centre, Circle-11(1), New Friends Colony, New Delhi. New Delhi. PAN: AABCH0933K (Appellant) (Respondent) Assessee by : Shri K. Sampath, Advocate Shri Raj Kumar, Advocate Revenue by : Shri Arun Kumar Yadav, Sr. DR Date of Hearing : 31.08.2018 Date of Pronouncement : 20.11.2018 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order dated 4th December, 2017 of the CIT(…

M/S. Dsc Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 146/DEL/2015[2006-07]Status: DisposedITAT Delhi31 Oct 2018AY 2006-07

Bench: Shri. N. K. Saini & Shri K. Narasimha Charyassessment Year:2006-07 M/S Dsc Ltd., Vs Dcit, Central Circle -15, E-9, 3Rd Floor, Ndse Part-2, New Delhi. New Delhi. Pan Aaacd0003D ( Appellant) (Respondent) Appellant By: Shri Salil Aggarwal, Advocate Shri Shailesh Gupta, Advocate Shri Madhur Aggarwal, Advocate Respondent By: Ms Ashmia Neb, Sr. Dr Date Of Hearing: 10.10.2018 Date Of Pronouncement: 31 .10.2018 O R D E R Per Narasimha K. Chary, Jm This Is An Appeal By The Assessee Against The Order Dated 10Th November 2014 In Appeal No.97/2014-15 Of The Ld. Commissioner Of Income-Tax (Appeals)-Ii, New Delhi For Asstt. Year 2006-07. 2. Brief Facts Of The Case Are That The Assessee Is A Company Engaged In The Execution Of Contractual Works Including The Extension Of Widening Of Highways, Construction Of Flyovers, Culverts

For Appellant: Shri Salil Aggarwal, AdvocateFor Respondent: Ms Ashmia Neb, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI. N. K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year:2006-07 M/s DSC Ltd., vs DCIT, Central Circle -15, E-9, 3rd Floor, NDSE Part-2, New Delhi. New Delhi. PAN AAACD0003D ( Appellant) (Respondent) Appellant by: Shri Salil Aggarwal, Advocate Shri Shailesh Gupta, Advocate Shri Madhur Aggarwal, Advocate Respondent by: Ms Ashmia Neb, Sr. DR Date of hearing: 10.10.2018 Date of pronouncement: 31 .10.2018 O R D E R PER NARASIMHA K. CHARY, JM This is an appeal by the assessee against the order dated 10th N…

Jindal Steel & Power Ltd., Delhi vs. DCIT, Gurgaon

In the result, the appeal filed by the assessee is allowed for statistical

ITA 6698/DEL/2016[2005-06]Status: DisposedITAT Delhi08 Jun 2018AY 2005-06

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2005-06 Jindal Steel & Power Ltd., Dcit, Circle- 1(1), Jindal Centre, Gurgaon. 12, Bhikaji Cama Place, Vs. Delhi.

For Appellant: Shri Ajay Vohra, Sr. Adv
Section 143(3)Section 147Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER Assessment Year : 2005-06 Jindal Steel & Power Ltd., DCIT, Circle- 1(1), Jindal Centre, Gurgaon. 12, Bhikaji Cama Place, Vs. Delhi. PAN : AAACJ7097D (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Shri Deepesh Jain, CA : Shri Vijay Verma, CIT-DR Department by Date of hearing : 16-05-2018 Date of pronouncement : 08-06-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 01…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is allowed and that of the

ITA 1190/DEL/2013[2002-03]Status: DisposedITAT Delhi12 Apr 2017AY 2002-03

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Sh. Rupesh Jain, Advocate &For Respondent: Sh. S.S. Rana, CIT/DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’ NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1190/Del./2013 Asstt. Year : 2002-03 Samsung India Electronics Pvt. Ltd., vs. Addl. CIT, Range-7, 3rd Floor, Tower-C, Vipul Tech Square, New Delhi. Sector 43,Golf Course Road, Gurgaon. (PAN: AAACS 5123K) ITA No. 1198/Del./2013 Asstt. Year : 2002-03 Addl. CIT, Range-7, vs. Samsung India Electronics Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector 43,Golf Course Road, Gurgaon. (Appellant) (Respondent) Assessee by : Sh. Rupesh Jain, Advoc…

ACIT, New Delhi vs. M/S Telecommunications Consultants India Ltd., New Delhi

In the result, both the appeals are dismissed

ITA 3481/DEL/2011[2002-03]Status: DisposedITAT Delhi21 Oct 2016AY 2002-03

Bench: Shri R.S. Syal & Ms Suchitra Kamble

For Appellant: Shri Vijay Kumar Manglan &For Respondent: Shri Umesh Chand Dubey, Sr. DR
Section 115JSection 139Section 142Section 143Section 143(1)Section 143(3)Section 147Section 148

…ng the position, the judgment in the case of Honda Siel Power Products Ltd. (supra) is distinguishable on facts. We further find that the Hon’ble Delhi High Court in NTPC Ltd. vs. DCIT (2014) 360 ITR 380 (Del) and CIT vs. Indian Farmers Fertilizers Co.(2008) 171 Taxmann 379 (Del) has held that the issuance of notice u/s 148 for reopening of assessment as unjustified where the assessee made true and full disclosure of all particulars necessary for his assessment. In view of the above discussion, it is clear that there was no failure on the part of the assessee to disclose fully and truly all material facts nec…

The Commissioner of Income Tax-IV vs. M/s. Meghadoot Drillers

ITTA/473/2011HC Telangana31 Jan 2012
Section 133ASection 139Section 145(3)Section 147

…HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 473 / 2011 C I T Alwar ----Appellant Versus M/S Supreme Cylinders Ltd ----Respondent _____________________________________________________ For Appellant(s) : Ms. Parinitoo Jain For Respondent(s) : Mr. Gunjan Pathak _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS Judgment 25/04/2017 1. By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeal preferred b…

Wel Intertrade (P.) Ltd. v. ITO (171 Taxmann 379) — Cited in 12 Judgments | BharatTax