Section 79 of the Income Tax Act

The decision most relied on for Section 79 is PCIT v. Shark Mines and Minerals (P.) Ltd. (151 Taxmann.com 71), cited in 25 of the 145 judgments on BharatTax that turn on this section.

Leading authorities on Section 79

PCIT v. Shark Mines and Minerals (P.) Ltd.
151 Taxmann.com 71 · 2023 · High Court
25
citing judgments

Revisionary powers under Section 263 cannot be invoked to find fault with an assessment order on an issue not covered by 'limited scrutiny' where the Assessing Officer could not have examined such an issue.

CIT v. Amco Power Systems Ltd.
379 ITR 375 · 2015 · High Court
9
citing judgments
CIT v. Oriental Motors Car Co. P. Ltd.
124 ITR 74 · 1980 · High Court
7
citing judgments

Judgments on Section 79

DCIT, Circle - 11(1), Kolkata vs. M/S. Hindusthan Udyog Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is also dismissed as rendered infructuous

ITA 1776/KOL/2018[2009-10]Status: DisposedITAT Kolkata21 Feb 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1776/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Smt. Ranu Biswas, Addl. CITFor Respondent: Shri R.P. Agarwal, Sr. Advocate & Shri Nirav Sheth, FCA
Section 143(3)Section 147Section 148Section 72ASection 79

DCIT 6(2)(1), Mumbai vs. Charak Pharma P.Ltd, Mumbai

In the result, appeal of the revenue is dismissed

ITA 7117/MUM/2016[2009-10]Status: DisposedITAT Mumbai10 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Bledy. Commissioner Of Income Tax V. M/S. Charak Pharma Pvt. Ltd., Circle – 6(2)(1) 21, Evergreen Industrial Estate R.No. 563, Aayakar Bhavan Shakti Mill Lane, Opp. Dr. E. Moses Road Mahalaxmi, Mumbai – 400 011 M.K. Road, Mumbai – 400 020 Pan: Aabcc4014A (Appellant) (Respondent) Assessee By : Shri Ronak G. Doshi & Ms. Niyanta Mehta Department By : Ms. Kavita P.Kaushik

For Appellant: Shri Ronak G. Doshi &For Respondent: Ms. Kavita P.Kaushik
Section 143(1)Section 143(3)Section 147Section 148Section 72A

Aramex India P.Ltd, Mumbai vs. DCIT RG 9(1)(2)

In the result, the appeal is partly allowed

ITA 1978/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Nov 2019AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13 Aramex India Pvt. Ltd, Deputy Commissioner Of Income 821, Solitaire Corporate Vs. Tax -9(1)(2), Room No. 260A, 2Nd Park Andheir Ghatkopar Rd Floor, Aayakar Bhavan, M.K. Road, Chakala Andheeri (E), Mumbai-400020. Mumbai-400093. Pan No. Aacca6756A Appellant Respondent Assessee By : Mr. Nishant Thakkar & Hiten Chande, Ars Revenue By : Mr. Anand Mohan, Cit-Dr & C.A.K. Singh, Sr. Dr Date Of Hearing : 16/08/2019 Date Of Pronouncement : 08/11/2019

For Appellant: Mr. Nishant Thakkar & Hiten Chande, ARsFor Respondent: Mr. Anand Mohan, CIT-DR & C.A.K. Singh, Sr. DR
Section 143(3)Section 144C(5)Section 92CSection 92C(2)

ACIT, New Delhi vs. M/S Cooper Standard India Pvt. Ltd., New Delhi

ITA 609/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Oct 2019AY 2008-09

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 609/Del./2017 : Asstt. Year : 2008-09 Asstt. Commissioner Of Vs M/S Cooper Standard India Pvt. Ltd., Income Tax, Circle-6(2), (Formerly Known As Metzeler New Delhi Automative Profiles India Ltd.), 301- 302, Tolstoy House, Tolstoy Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacw0019N Co No. 47/Del./2017 : Asstt. Year : 2008-09 M/S Cooper Standard India Pvt. Vs Asstt. Commissioner Of Ltd., (Formerly Known As Metzeler Income Tax, Circle-6(2), Automative Profiles India Ltd.), New Delhi 301-302, Tolstoy House, Tolstoy Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacw0019N Assessee By : Sh. A. K. Batra, Ca Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing: 03.10.2019 Date Of Pronouncement: 30.10.2019

For Appellant: Sh. A. K. Batra, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 115Section 115JSection 147Section 148Section 72Section 79

Sangrah Warehouse Limited, Baroda vs. DCIT, Circle 2(1)(1), Baroda

In the result, appeal of the assessee for AY 2013-14 is dismissed

ITA 1744/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad04 Oct 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Smt. Urvashi Shodhan, A.R
Section 79

DCIT, Cir-12(2), Kolkata vs. M/S P. N. Memorial Neuro Centre & Research Ltd., Kolkata

Appeal is dismissed

ITA 1383/KOL/2015[2010-2011]Status: DisposedITAT Kolkata13 Sept 2019AY 2010-2011

Bench: Hon’Ble Shri J. Sudhakar Reddy., Am & Hon’Ble Shri S.S. Godara, Jm] Lt. A No. 1383/Kol/2015 A.Y 2010-11

For Appellant: Dr.( Shri) P.K. Srihari, CIT/DRFor Respondent: Shri Sunil Surana, FCA/ AR
Section 131Section 143(3)

Banctec Tps India P. Ltd, Navi Mumbai vs. Pr. CIT Cir 15, Mumbai

In the result, appeal of the assessee is allowed

ITA 2366/MUM/2019[2012-13]Status: DisposedITAT Mumbai04 Sept 2019AY 2012-13

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am M/S. Banctec Tps India Vs. Pr. Commissioner Of Private Limited Income Tax-15, T-341, Tower 3, 4Th Floor Room No.574, 5Th Floor, International Infotech Park Aayakar Bhavan, Vashi Railway Station M.K.Road, Complex, Vashi Mumbai – 400 020 Navi Mumbai – 400 705 Pan/Gir No. Aaact8971E (Appellant) .. (Respondent)

Section 143(3)Section 154Section 263Section 79

Clp Power India Pvt. Ltd., Ahmedabad vs. DCIT, Circle-1(1)(2), Ahmedabad

In the result, the appeal stands allowed

ITA 614/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad27 Aug 2019AY 2011-12
Section 143(3)Section 263Section 79

Deputy Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Karnataka Jesuit Educational Society, Bangalore

In the result appeal filed by revenue stands dismissed

ITA 1383/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Jul 2019AY 2013-14

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Miss. Neera Malhotra, CIT
Section 11Section 12Section 143Section 15Section 70Section 80

Income Tax Officer, Ward - 1(1)(3), Bangalore vs. M/S. Atc Beverages Private Limited, Bangalore

In the result, the appeal of the revenue is treated as partly allowed

ITA 891/BANG/2019[2014-15]Status: DisposedITAT Bangalore23 Jul 2019AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year : 2014-15

For Appellant: Shri R.N Siddappaji, Addl. CIT (DR)For Respondent: Shri V Sridhar, C.A
Section 139(1)Section 143(3)Section 36(1)(va)Section 79

Salient Traders P.Ltd, Mumbai vs. ITO WD 11(1)(3), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 332/MUM/2018[2013-14]Status: HeardITAT Mumbai14 Jun 2019AY 2013-14

Bench: Shri Pawan Singh, Jm & Shri M.Balaganesh, Am

Section 115JSection 143(3)Section 145(3)Section 79

Deputy Commissioner of Income Tax 15(1)(1), Mumbai vs. Abeinsa Business Development Private Limited, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 1183/MUM/2018[2012-13]Status: DisposedITAT Mumbai08 May 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1183/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) The Dy. Commissioner Of Abeinsa Business Income Tax, Circle 15(1)(1), Development Pvt. Ltd. Mumbai 540-A, A.J. House, Marol Vs. Room No. 470, 4Th Floor, Maroshi Road, Marol, Aayakar Bhavan, Mumbai. Andhri (E), Mumbai-400 059 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा िं./Pan No. Aagca6110N अपीलाथी की ओर े / Appellant By : Shri Anadi Varma, Dr प्रत्यथी की ओर े / Respondent By : Shri Rajendra Deshpande, Ar ुनवाई की तारीख / Date Of Hearing: 08-05-2019 घोषणा की तारीख / Date Of Pronouncement : 08-05-2019

For Appellant: Shri Anadi Varma, DRFor Respondent: Shri Rajendra Deshpande, AR
Section 143(3)Section 32Section 79

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangalore vs. M/S Saint Francis Xavier'S Church, Mangalore

In the result, the appeals of the Revenue are dismissed

ITA 757/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Nov 2018AY 2013-14

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri. Edmond D’Souza, CAFor Respondent: Smt. Swapna Das, Addl. CIT
Section 11Section 11(1)(d)Section 15Section 70

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangaluru vs. M/S Saint Francis Xavier'S Church, Mangalore

In the result, the appeals of the Revenue are dismissed

ITA 756/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Nov 2018AY 2012-13

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri. Edmond D’Souza, CAFor Respondent: Smt. Swapna Das, Addl. CIT
Section 11Section 11(1)(d)Section 15Section 70

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S Manipal Academy of Higher Education, Manipal

In the result, the appeal filed by the revenue is dismissed

ITA 780/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Oct 2018AY 2013-14

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2013-14

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangalore vs. M/S Mangalore Jesuit Educational Society, Mangalore

In the result, the appeal filed by the revenue is dismissed

ITA 758/BANG/2018[2010-11]Status: DisposedITAT Bangalore17 Oct 2018AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Arun Kumar Garodiaassessment Year : 2010-11

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S. Dr. T. M. A. Pai Foundation, Manipal

In the result, the appeal filed by the revenue is dismissed

ITA 783/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Oct 2018AY 2009-10
For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. Sri Nandini Das, Addl. CIT (DR)
Section 11Section 11(1)(d)Section 15Section 70

Pr Commissioner of Income Tax (Exemptions) vs. M/S Karnataka Water & Sanitation Pooled Fund

ITA/11/2018HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32Section 70

Pr Commissioner of vs. Shushrutha Educational

Appeal is dismissed

ITA/862/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260