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Documents citing The Commissioner Of Income Tax vs M/S Cyber Park Development on 5 October, 2020

Vanishree Holabsu Shettar, Guledgudd vs Principal Commissioner Of Income Tax, ... on 25 July, 2022

CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167 (Del) Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83 (SC) ITA No.270/Bang/2022 Page 6 of 17 CIT v. Cyber Park Development & Construction Ltd. [2021] 276 Taxman 460 (Kar) CIT v. Anil Kumar Sharma [2011] 335 ITR 83 (Del) PCIT, Surat v. Shreeji Paints (P) Ltd. [2021] 282 Taxman 464 (SC) Narayan Tatu Rane v. ITO [2016] 70 taxmann.com 227 (Mum Trib)
Income Tax Appellate Tribunal - Bangalore Cites 19 - Cited by 0 - Full Document

Castamet Works Private Limited, Kharwa vs Principle Commissioner Of Income Tax, ... on 4 October, 2022

Similar view was upheld by the Hon'ble High Court of Karnataka in the case of Commissioner of Income Tax, Bangalore vs. Cyber Park Development & Construction Ltd. [2020] 121 taxmann.com 172 where the question presented before the Hon'ble High Court was that "Whether the Tribunal was correct in holding that the assessee having furnished the details that the lease hold rights were intangible assets before the Assessing Officer it should be deemed that the details was deemed to have been examined and relief granted in favour of the assessee by the Assessing Officer and the finding recorded by the Commissioner to the contrary was not correct? " and the Hon'ble High Court ruled in affirmation to the question stating that "....The Tribunal has held that mere inadequacy of an enquiry or insufficiency of material on record cannot be a ground to invoke powers under section 263 of the Act. The view taken by the Tribunal is in consonance with well settled legal principles....".
Income Tax Appellate Tribunal - Jaipur Cites 76 - Cited by 0 - Full Document
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