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239 results for “reassessment”+ Section 119(2)(b)clear

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Delhi253Mumbai239Chennai118Chandigarh92Jaipur83Hyderabad70Bangalore69Raipur63Kolkata42Nagpur37Pune37Guwahati35Ahmedabad30Indore29Patna27Ranchi23Allahabad20Surat17Cuttack13Lucknow12Rajkot11Agra6Dehradun4Jodhpur4Amritsar2Cochin1

Key Topics

Section 14776Section 143(3)61Addition to Income57Section 14851Section 69A39Reassessment29Section 26327Reopening of Assessment27Section 271(1)(c)22

UTILITY SUPPLY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4) MUMBAI, MUMBAI

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

ITA 3585/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Apr 2025AY 2017-18
For Appellant: Shri Dhaval Shah, Ld. A.RFor Respondent: Ms. Smiti Samant, Ld. D.R
Section 132Section 143(1)Section 153ASection 250Section 56(2)(via)Section 56(2)(viia)

119) also dealt with\nthe similar provisional approval, like in the present case giving\ninstructions to prepare proper office note, reference to 153C\nproceedings, penalty proceedings etc. The Hon'ble Tribunal\ntherefore considering the fact that there was no indication qua\nexamination of the relevant material in that detail while\ngranting approval and the approval was given

Showing 1–20 of 239 · Page 1 of 12

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Section 4021
Section 80H20
Deduction19

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

section 143(2) proceeding and was treated as such by the assessee preclude it from urging lack of jurisdiction." (emphasis supplied) (3) There is no interplay of section 127 as held in para 8, in the following words- "8. As far as the section 127 goes, we are of the opinion that having regard to the findings rendered, that question

SHRIVALLABH PITTE INDUSTRIES LTD MUMBAI,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1),MUMBAI, MUMBAI

ITA 1335/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI.

ITA 1302/MUM/2022[2017-2018]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-2018

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(1), MUMBAI

ITA 1305/MUM/2022[2018-2019]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-2019

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI, MUMBAI

ITA 1308/MUM/2022[2017-2018]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-2018

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

HELLIOS EXPORTS LIMITED,MUMBAI vs. THE COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-8(2), MUMBAI

ITA 1332/MUM/2022[2015-2016]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-2016

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1744/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

HELIOS MERCANTILE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1306/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1743/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

SHRIVALLABH PITTE INDUSTRIES LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX,CENTRAL CIRLE -6(1) , MUMBAI

ITA 1336/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

MR. SATYA PRAKASH SINGH,MUMBAI vs. ITO, WARD-28(3)(1), VASHI

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

ITA 3715/MUM/2023[2012-13]Status: DisposedITAT Mumbai08 Aug 2025AY 2012-13

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 143(3)Section 153Section 69C

b) of sub-section (2) of section 119, an order of assessment under section 143 or section 144 may be made at any time before the expiry of twelve months from the end of the financial year in which such return was furnished.] (2) No order of assessment, reassessment

ITO-28(3)(1), MUMBAI, MUMBAI vs. SATYA PRAKASH SINGH, MUMBAI

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

ITA 3844/MUM/2025[2012]Status: DisposedITAT Mumbai08 Aug 2025

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 143(3)Section 153Section 69C

b) of sub-section (2) of section 119, an order of assessment under section 143 or section 144 may be made at any time before the expiry of twelve months from the end of the financial year in which such return was furnished.] (2) No order of assessment, reassessment

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1741/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

ACIT (CC) -8(2) , MUMBAI vs. M/S. HELIOS MERCANTILE LTD, MUMBAI

ITA 1742/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

reassessment order under section\n153A (1) (b) or 153B (2) (b) of the act. After considering the\ndecision of the honourable Supreme Court in case of Rajesh Kumar\nversus DCIT (2007) 2 SCC 181 the honourable High Court held that\nit is not correct on the part of the revenue to contend that the\napproval itself is not justiciable

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

ITA 1272/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI

ITA 1310/MUM/2022[2015-2016]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-2016

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD MUMBAI ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI , MUMBAI

ITA 1313/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD , MUMBAI

ITA 1572/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable

CITRON INFRAPROJECT LTD.,,MUMBAI-400005 vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI-400020

ITA 1268/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable