Western Outdoor Interactive (P.) Ltd. v. A. K. Phute, ITO

286 ITR 620High Court2006#12594 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Judgments citing Western Outdoor Interactive (P.) Ltd. v. A. K. Phute, ITO

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…ome-tax Act could be invoked. There is plenitude of precedents on this aspect of the law; hence only some of them shall be discussed. The question that had arisen before the Bombay High Court in Western Outdoor Interactive (P.) Ltd. v. A. K. Phute, ITO [2006] 286 ITR 620 was whether, upon the rectification being set aside by the Commissioner (Appeals), notice for reassessment on the same grounds could validly be initiated; there was no failure on the part of the assessee to disclose material facts and no fresh information had been received by the Assessing Officer. At best, it was possible to say that two views w…

ITO 8(1)(4), MUMBAI vs. SENTIA DEVELOPERS LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 2661/MUM/2017[2010-11]Status: DisposedITAT Mumbai06 Jan 2023AY 2010-11

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2009-10

For Appellant: Shri K. Gopal, Adv./Om KandalkarFor Respondent: Shri Byomakesh Pradipta Kumar
Section 143(3)Section 148Section 28

…l assessment has been h assessment has been held bad in law in the following decisions: M/s Sentia Developers Ltd. 8 ITA 2661/Mum/2017 Karkhana (2004) 269 ITR 186 (Bom) • Bhagwati Shankari Karkhana (2004) 269 ITR 186 (Bom) Western Outdoor Interactive (2006) 286 ITR 620 (Bom) • Western Outdoor Interactive (2006) 286 ITR 620 (Bom) Hindustan Lever Ltd. (2004) 267 ITR 161 (Bom) • Hindustan Lever Ltd. (2004) 267 ITR 161 (Bom) • Prashant Project Ltd. vs. Asst. CIT (2011) 333 ITR 368 (Bom) Project Ltd. vs. Asst. CIT (2011) 333 ITR 368 (Bom) Hindustan Petroleum Corporation Ltd. vs. Dy. CIT • Hindustan Petroleum Corpora…

STRIDES PHARMA SCIENCE LTD,NAVI MUMBAI vs. THE DCIT 15(1) (2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1450/MUM/2021[2011-12]Status: DisposedITAT Mumbai29 Apr 2022AY 2011-12

Bench: Us.

Section 143(3)Section 144C(5)Section 147Section 148Section 92C

…the ld. TPO, the same cannot be disturbed by way of reopening of the assessment proceedings. Reliance in this regard is rightly placed on the decision of Hon’ble Jurisdictional High Court in the case of Western Outdoor Interactive P Ltd., vs. ITO reported in 286 ITR 620. 3.3. The law is also very well settled by the Hon’ble Supreme Court in the case of CIT vs Kelvinator of India Ltd., reported in 320 ITR 561 wherein it was held that reassessment cannot be made on mere change of opinion and the ld. AO cannot be given a second innings to review the same set of facts in the guise of reopening. In view of the above,…

ACIT 31(1), MUMBAI vs. GUNDECHA BUILDERS, MUMBAI

In the result, the cross objection filed by the assessee is allowed

ITA 4266/MUM/2015[2007-08]Status: DisposedITAT Mumbai18 Jul 2018AY 2007-08

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

Section 143(2)Section 143(3)Section 147Section 148Section 80I

…stry Lalji Narsi Development Corporation vs ACIT (2010) 229 CTR 359. The assessee also relied upon the following judgements:- 10 ITA 4266/Mum/2015 & CO 74/Mum/2017 a) Bhagwati Shankari Karkhana (2004) 269 ITR 186 (Bom) b) Western Outdoor Interactive (2006) 286 ITR 620 (Bom) c) Hindustan Lever Ltd. (2004) 267 ITR 161 (Bom) d) Prashant Project Ltd. vs. Asst. CIT (2011) 333 JTR 368 (Bom) e) Hindustan Petroleum Corporation Ltd. vs. Dy. CIT (2010) 328 JTR 534 (Bom) f) ' NIhttent Technologies (P) Ltd v Dy CIT (2011) 59 DTR 281 (Bom) g) Shrlrsm Foundry Ltd v. Dy.CJT(2012) 250 CTR 116 (Bom.) h) ' Monitor India (P) Ltd…

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. DCIT,CIRCLE-14(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

ITA 1433/HYD/2015[2012-13]Status: DisposedITAT Hyderabad25 May 2018AY 2012-13

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…le material on record, notice u/s 148 cannot be given even within 4 years from the end of the relevant asst.years. For this proposition, he relied on the following cases: 1. Kelvinator, 320 ITR1 560 (SC) 2. Asian Paints, 308 ITR 195 (Bom.) 3. Western Outdoor, 286 ITR 620 (Bom.) 4. Bapalal & Sons, 289 ITR 37 (Chennai) 18.3 On Merits, Ld. AR submitted that the list of commission payments indicated at page 2 of assessment order, the assesse paid commission to 14 members. Out of them 4 members were never examined and the payments to them was accepted as genuine. He submitted that except relying on the iforder for As…

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. CIT (OSD), RANGE-10, HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

ITA 1432/HYD/2015[2011-12]Status: DisposedITAT Hyderabad25 May 2018AY 2011-12

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…le material on record, notice u/s 148 cannot be given even within 4 years from the end of the relevant asst.years. For this proposition, he relied on the following cases: 1. Kelvinator, 320 ITR1 560 (SC) 2. Asian Paints, 308 ITR 195 (Bom.) 3. Western Outdoor, 286 ITR 620 (Bom.) 4. Bapalal & Sons, 289 ITR 37 (Chennai) 18.3 On Merits, Ld. AR submitted that the list of commission payments indicated at page 2 of assessment order, the assesse paid commission to 14 members. Out of them 4 members were never examined and the payments to them was accepted as genuine. He submitted that except relying on the iforder for As…

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. ACIT, CIRCLE-10(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

ITA 1431/HYD/2015[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…le material on record, notice u/s 148 cannot be given even within 4 years from the end of the relevant asst.years. For this proposition, he relied on the following cases: 1. Kelvinator, 320 ITR1 560 (SC) 2. Asian Paints, 308 ITR 195 (Bom.) 3. Western Outdoor, 286 ITR 620 (Bom.) 4. Bapalal & Sons, 289 ITR 37 (Chennai) 18.3 On Merits, Ld. AR submitted that the list of commission payments indicated at page 2 of assessment order, the assesse paid commission to 14 members. Out of them 4 members were never examined and the payments to them was accepted as genuine. He submitted that except relying on the iforder for As…

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. ACIT, CIRCLE-10(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

ITA 1430/HYD/2015[2009-10]Status: DisposedITAT Hyderabad25 May 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…le material on record, notice u/s 148 cannot be given even within 4 years from the end of the relevant asst.years. For this proposition, he relied on the following cases: 1. Kelvinator, 320 ITR1 560 (SC) 2. Asian Paints, 308 ITR 195 (Bom.) 3. Western Outdoor, 286 ITR 620 (Bom.) 4. Bapalal & Sons, 289 ITR 37 (Chennai) 18.3 On Merits, Ld. AR submitted that the list of commission payments indicated at page 2 of assessment order, the assesse paid commission to 14 members. Out of them 4 members were never examined and the payments to them was accepted as genuine. He submitted that except relying on the iforder for As…

Western Outdoor Interactive (P.) Ltd. v. A. K. Phute, ITO (286 ITR 620) — Cited in 8 Judgments | BharatTax