(x) in (a) Pr. CIT v. Maruti Suzuki India Ltd.

85 Taxmann.com 330High Court2017#6740 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also reported as

250 Taxmann 409

Sections most often in play

Section 143(3)Section 147Section 148

Issues it is cited on

cost plus methoddirections of the drpsection 292binterest u/s 234apermanent establishmentsection 292transfer pricing adjustmentpenalty u/s 271(1)(c)section 144c(13)section 29dispute resolution panelerroneous and prejudicial

Judgments citing (x) in (a) Pr. CIT v. Maruti Suzuki India Ltd.

ACIT, DELHI vs. CARDIO TECHNOVENTION, DELHI

In the result, the appeal is allowed

ITA 1532/DEL/2025[2010-11]Status: DisposedITAT Delhi22 Jan 2026AY 2010-11

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT, Vs. Cardio Technovention, Delhi 105, First Floor, Anupam Plaza-II, Main Road, Ghazipur PAN: AAFFC4399B (Appellant) (Respondent) Assessee by Sh. Pranshu G., CA Sh. Aditya Gupta, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 22.01.2026 Date of pronouncement 22.01.2026 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals) [in shor…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5022/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Feb 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5021/DEL/2018[2010-11]Status: DisposedITAT Delhi07 Feb 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5020/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Feb 2022AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4561/DEL/2018[2006-07]Status: DisposedITAT Delhi07 Feb 2022AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4560/DEL/2018[2005-06]Status: DisposedITAT Delhi07 Feb 2022AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4559/DEL/2018[2004-05]Status: DisposedITAT Delhi07 Feb 2022AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

PR COMMISSIONER OF vs. M/S QUANTECH GLOBAL SERVICES LTD

ITA/439/2018HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(2)Section 260Section 268

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.439/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-1 TAX-7, BMTC COMPLEX, KORAMANGALA BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-16(3) BANGALORE …APPELLANTS (BY SRI.SANMATHI E.I., ADV.) AND: M/S.QUANTECH GLOBAL SERVICES LTD., (SINCE MERGED WITH WIPRO LTD.,) DODDAKANNELLI, SARJAPUR ROAD BENGALURU AAACQ0681N … RESPONDENT (BY SRI.S.GANE…

DCIT 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD, MUMBAI

ITA 4395/MUM/2016[2008-09]Status: DisposedITAT Mumbai18 Sept 2019AY 2008-09

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhdcit-14(2)(1) M/S Idea Cellular Ltd. 432, 4Th Floor, (Successor To M/S. Spice Communications Ltd.), 5Th Floor, Aayakar Bhavan, Vs. M.K. Road, East Wing, Windsor Off. Cst Mumbai 400020 Road, Kalina, Near Vidya Nagari, Kalina, Santacruz (West), Mumbai 400 098 Pan – Aagcs6070H Appellant Respondent Appellant By : Ms. Pooja Swaroop With Shri M.K. Singh (Dr) Respondent By : Ms. Krupa Gandhi With Vidhi Doshi (Ar)

For Appellant: Ms. Pooja Swaroop with Shri M.K. Singh (DR)For Respondent: Ms. Krupa Gandhi with Vidhi Doshi (AR)
Section 127Section 143(3)Section 147Section 148Section 154Section 254(1)Section 37

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER DCIT-14(2)(1) M/s Idea Cellular Ltd. 432, 4th Floor, (Successor to M/s. Spice Communications Ltd.), 5th Floor, Aayakar Bhavan, Vs. M.K. Road, East Wing, Windsor Off. CST Mumbai 400020 Road, Kalina, Near Vidya Nagari, Kalina, Santacruz (West), Mumbai 400 098 PAN – AAGCS6070H Appellant Respondent Appellant by : Ms. Pooja Swaroop with Shri M.K. Singh (DR) Respondent by : Ms. Krupa Gandhi with Vidhi Doshi (AR) Date of Hearing : 05.09.2019 Date of Pronouncement : 18.09.2019 ORDERUNDE…

M/S AKZO NOBEL COATINGS INDIA PVT. LTD. (NOW AKZO NOBEL INDIA LTD.),KOLKATA vs. DCIT, CIR-10, KOLKATA, KOLKATA

ITA 530/KOL/2014[2009-2010]Status: DisposedITAT Kolkata24 Apr 2019AY 2009-2010

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144C(5)

…o. 1055/Bang/2011 order dated 20.12.2017 " CIT-III Vs Dimension Apparels (P.) Ltd. (2015) 370 ITR 288 (Del.) " Maruti Suzuki India Ltd. Vs DCIT, Circle-16(1), New Delhi (2016) 72 Taxmann.com 164 (Del.) " Pr. CIT-6, New Delhi Vs Maruti Suzuki India Ltd. (2017) 85 Taxmann.com 330 (Del.) 10. In his rival submissions, the ld. CIT DR although supported the orders of the authorities below but could not controvert the aforesaid contention of the ld. Counsel for the assessee. 11. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it…

DCIT, CIR-10, KOLKATA, KOLKATA vs. M/S AKZO NOBEL COATINGS INDIA LTD., KOLKATA

ITA 334/KOL/2014[2009-10]Status: DisposedITAT Kolkata24 Apr 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144C(5)

…o. 1055/Bang/2011 order dated 20.12.2017 " CIT-III Vs Dimension Apparels (P.) Ltd. (2015) 370 ITR 288 (Del.) " Maruti Suzuki India Ltd. Vs DCIT, Circle-16(1), New Delhi (2016) 72 Taxmann.com 164 (Del.) " Pr. CIT-6, New Delhi Vs Maruti Suzuki India Ltd. (2017) 85 Taxmann.com 330 (Del.) 10. In his rival submissions, the ld. CIT DR although supported the orders of the authorities below but could not controvert the aforesaid contention of the ld. Counsel for the assessee. 11. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it…

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

ITTA/439/2018HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 143(2)Section 260Section 268

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.439/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-1 TAX-7, BMTC COMPLEX, KORAMANGALA BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-16(3) BANGALORE …APPELLANTS (BY SRI.SANMATHI E.I., ADV.) AND: M/S.QUANTECH GLOBAL SERVICES LTD., (SINCE MERGED WITH WIPRO LTD.,) DODDAKANNELLI, SARJAPUR ROAD BENGALURU AAACQ0681N … RESPONDENT (BY SRI.S.GANE…

AKZO NOBEL INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

ITA 2468/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jul 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 92C(2)Section 92D

…ated 20.12.2017 " CIT-III Vs Dimension Apparels (P.) Ltd. (2015) 370 ITR 288 (Del.) 9 Akzo Nobel India Ltd. " Maruti Suzuki India Ltd. Vs DCIT, Circle-16(1), New Delhi (2016) 72 Taxmann.com 164 (Del.) " Pr. CIT-6, New Delhi Vs Maruti Suzuki India Ltd. (2017) 85 Taxmann.com 330 (Del.) 10. In his rival submissions, the ld. CIT DR although supported the orders of the authorities below but could not controvert the aforesaid contention of the ld. Counsel for the assessee. 11. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, i…

M/S. AKZO NOBEL INDIA LIMITED,GURGAON vs. ACIT, NEW DELHI

ITA 2073/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Jul 2018AY 2009-10

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 92C(2)Section 92D

…ated 20.12.2017 " CIT-III Vs Dimension Apparels (P.) Ltd. (2015) 370 ITR 288 (Del.) 9 Akzo Nobel India Ltd. " Maruti Suzuki India Ltd. Vs DCIT, Circle-16(1), New Delhi (2016) 72 Taxmann.com 164 (Del.) " Pr. CIT-6, New Delhi Vs Maruti Suzuki India Ltd. (2017) 85 Taxmann.com 330 (Del.) 10. In his rival submissions, the ld. CIT DR although supported the orders of the authorities below but could not controvert the aforesaid contention of the ld. Counsel for the assessee. 11. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, i…

IPSOS RESEARCH P. LTD,MUMBAI vs. DCIT CIT CIR 10(1)(1), MUMBAI

ITA 1517/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Nishant Thakkar & JasminFor Respondent: Jayant Kumar Ld. CIT DR &
Section 234ASection 40

…) Spice Infotainment Ltd Vs CIT [ITA No. 475-476 of 2011 Delhi High Court] (iii) PCIT Vs. Sapient Consulting Ltd. [ITA No. 341/2016 Delhi High Court] (iv) CIT Vs Dimensions Apparels (P) Ltd. [370 ITR 288 Delhi High Court] (v) PCIT Vs Maruti Suzuki India Ltd. [85 Taxmann.com 330 Delhi High Court] (vi) CIT Vs Intel Technology Ina P Ltd [380 ITR 272 Karnataka High Court] (vii) Sapient Consulting Ltd. Vs. DCIT [ITA 1278/Del/2014 Delhi Tribunal] (viii) ACIT Vs DLF Cyber City Developers Ltd [34 ITR 696 Delhi Tribunal] (ix) Shell India Markets Pvt. Ltd. Vs. ACIT [ITA No. 772/M/2013 Mumbai Tribunal] (x) Siemens Technolog…

IPSOS RESEARCH P.LTD,MUMBAI vs. ADDL CIT CIR 11(2), MUMBAI

ITA 1177/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Apr 2018AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Nishant Thakkar & JasminFor Respondent: Jayant Kumar Ld. CIT DR &
Section 234ASection 40

…) Spice Infotainment Ltd Vs CIT [ITA No. 475-476 of 2011 Delhi High Court] (iii) PCIT Vs. Sapient Consulting Ltd. [ITA No. 341/2016 Delhi High Court] (iv) CIT Vs Dimensions Apparels (P) Ltd. [370 ITR 288 Delhi High Court] (v) PCIT Vs Maruti Suzuki India Ltd. [85 Taxmann.com 330 Delhi High Court] (vi) CIT Vs Intel Technology Ina P Ltd [380 ITR 272 Karnataka High Court] (vii) Sapient Consulting Ltd. Vs. DCIT [ITA 1278/Del/2014 Delhi Tribunal] (viii) ACIT Vs DLF Cyber City Developers Ltd [34 ITR 696 Delhi Tribunal] (ix) Shell India Markets Pvt. Ltd. Vs. ACIT [ITA No. 772/M/2013 Mumbai Tribunal] (x) Siemens Technolog…

M/S BASUNDHARA GOODS (P) LTD.,NEW DELHI vs. ITO, WD-5(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 674/KOL/2016[2008-09]Status: DisposedITAT Kolkata23 Mar 2018AY 2008-09

Bench: Shri P.M. Jagtap, Am & Shri Aby. T. Varkey, Jm] I.T.A. No. 674/Kol/2016 Assessment Year: 2008-09 M/S. Basundhara Goods (P) Ltd.................................…………………………..........Appellant (Formerly Merged With Param Mitra Investments Ltd.)Kolkata 129, Transport Centre, Rohtak Road, Punjabi Bagh, New Delhi – 110 035 [Pan : Aadcb 1931 H] Income Tax Officer Kolkata..…………………………………………………………......Respondent Ward 5(4), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069 Appearances By: Shri Ravi Tulsiyan, Fca Appearing On Behalf Of The Assessee. Shri P.K. Srihari, Cit (Dr) Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 16, 2018 Date Of Pronouncing The Order : March 23, 2018 Order Per P.M. Jagtap, Am This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 6, Kolkata Dated 29.02.2016. 2. The Relevant Facts Of The Case Giving Rise To This Appeal Are That The Assessee Is A Company Which Is Engaged In The Business Of Share Dealing & Investment. The Return Of Income For The Year Under Consideration Was Filed By It On 14.08.2008 Declaring A Total Income Of Rs. 749/-. In The Assessment Originally Completed Under Section 147/143(3) Vide An Order Dated 30.04.2010, The Total Income Of The Assessee Was Determined By The A.O. At Rs. 17,720/-. The Said Assessment Was Subsequently Set Aside By The Ld. Cit Vide An Order

Section 143(3)Section 147Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri P.M. Jagtap, AM and Shri Aby. T. Varkey, JM] I.T.A. No. 674/Kol/2016 Assessment Year: 2008-09 M/s. Basundhara Goods (P) Ltd.................................…………………………..........Appellant (Formerly merged with Param Mitra Investments Ltd.)Kolkata 129, Transport Centre, Rohtak Road, Punjabi Bagh, New Delhi – 110 035 [PAN : AADCB 1931 H] Income Tax Officer Kolkata..…………………………………………………………......Respondent Ward 5(4), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069 Appearances by: Shri Ravi Tulsiyan, FCA appearing on behalf of the A…

(x) in (a) Pr. CIT v. Maruti Suzuki India Ltd. (85 Taxmann.com 330) — Cited in 17 Judgments | BharatTax