“doctrine of merger”

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

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

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

reason that the Id. AO has concluded the assessment by incorporating the adjustments made vide intimation u/s. 143(1) of the Act. The doctrine of merger would not be applicable unless the assessment order is passed with the discussions on the 10 Getinge Medical India Private Limited issues pertaining ... during the scrutiny assessment. When the issues are completely different in both the proceedings which are per se independent to each other, the doctrine of merger cannot be applied in such cases. We draw support from the coordinate bench decision in the case of Areca Trust vs. CIT(Appeals

M/S. BAKSHI SECURITY AND PERSONNEL SERVICES P. LTD ,MUMBAI vs. INCOME TAX OFFICER 12(1)(1), MUMBAI

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

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Bakshi Security & Personnel Income Tax Officer– 12(1)(1), Services P. Ltd., Income Tax Appellate Tribunal, Unit No.234/235, Mumbai Benches, 101 Maharishi New Sonal Link Industrial Estate, Vs. Karve Marg, Buildg 02, Link Road, Mumbai – 400 020 Malad West, Mumbai- 400064 Pan: Aaacb3456A (Appellant) : (Respondent)

held that only where there are common issues in both the 143(1) intimation order and the 143(3) order, the doctrine of merger would be applicable and not in a case where the issues are different where the co-ordinate Bench had again relied on the decision

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

total assessed income by taking the income as computed while issuing intimation u/s. 143(1), it is important to note that the doctrine of merger comes into picture when case of the assessee was taken up for reassessment u/s. 147 read with section 143(3). Thus, the adjustment made

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

total assessed income by taking the income as computed while issuing intimation u/s. 143(1), it is important to note that the doctrine of merger comes into picture when case of the assessee was taken up for reassessment u/s. 147 read with section 143(3). Thus, the adjustment made

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

total assessed income by taking the income as computed while issuing intimation u/s. 143(1), it is important to note that the doctrine of merger comes into picture when case of the assessee was taken up for reassessment u/s. 147 read with section 143(3). Thus, the adjustment made

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

total assessed income by taking the income as computed while issuing intimation u/s. 143(1), it is important to note that the doctrine of merger comes into picture when case of the assessee was taken up for reassessment u/s. 147 read with section 143(3). Thus, the adjustment made

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

total assessed income by\ntaking the income as computed while issuing intimation u/s. 143(1), it\nis important to note that the doctrine of merger comes into picture when\ncase of the assessee was taken up for reassessment u/s. 147 read with\nsection 143(3). Thus, the adjustment made

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

total assessed income by\ntaking the income as computed while issuing intimation u/s. 143(1), it\nis important to note that the doctrine of merger comes into picture when\ncase of the assessee was taken up for reassessment u/s. 147 read with\nsection 143(3). Thus, the adjustment made

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6 , MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

total assessed income by taking the income as computed while issuing intimation u/s. 143(1), it is important to note that the doctrine of merger comes into picture when case of the assessee was taken up for reassessment u/s. 147 read with section 143(3). Thus, the adjustment made

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

total assessed income by taking the income as computed while issuing intimation u/s. 143(1), it is important to note that the doctrine of merger comes into picture when case of the assessee was taken up for reassessment u/s. 147 read with section 143(3). Thus, the adjustment made

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

total assessed income by taking the income as computed while issuing intimation u/s. 143(1), it is important to note that the doctrine of merger comes into picture when case of the assessee was taken up for reassessment u/s. 147 read with section 143(3). Thus, the adjustment made

ACIT CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

total assessed income by taking the income as computed while issuing intimation u/s. 143(1), it is important to note that the doctrine of merger comes into picture when case of the assessee was taken up for reassessment u/s. 147 read with section 143(3). Thus, the adjustment made