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Volkswagen Finance P.Ltd, Mumbai vs Ito (It) 4(3)(2), Mumbai on 19 March, 2020

In any case, while examining powers of the Tribunal to deal ITA No. 2195/Mum/2017 Assessment year: 2015-16 Page 13 of 17 with an aspect of the matter which has not been raised by the Assessing Officer, we may usefully refer to the following observations made by a Special Bench of this Tribunal, in the case of Tata Communications Ltd Vs JCIT [(2009) 121 ITD SB 384 (Mum)]:
Income Tax Appellate Tribunal - Mumbai Cites 29 - Cited by 1 - Full Document

Bermaco Energy System Limited, Mumbai vs Dcit , Cc- 47 , Mumbai on 30 September, 2022

(1)M/s John Distilleries Ltd vs ITO ITA No.1429/Bang/2014 order dt 24 February, 2016 (2) M/s Global Capital Ltd vs ACIT ITA No.6586/Del/2013 (3) Future Corporate Resources Ltd vs DCIT (2017) 85 taxmann.com 190 (Mumbai Trib) (4) Nimbus Communications Ltd vs ACIT-11(1), Mumbai 47 ITR(T) 496 (5) Original Innovative Logistics India (P) Ltd vs JCIT 153 TTJ 753 (Chennai Trib)
Income Tax Appellate Tribunal - Mumbai Cites 27 - Cited by 0 - Full Document

Gangaur Exports Private Limited, ... vs The Pcit-2, Jaipur on 30 May, 2024

The assessee also in support of the contention relied upon the decision in the case of M/s. INFINERA India P. Ltd. Vs JCIT and JMS Mining P. Ltd. Vs. PCIT 62 CCH 352. The ld. PCIT has not dealt with the important aspect of the matter raised by the assessee and has the order passed by the ld. AO as erroneous and prejudicial to the interest of the revenue.
Income Tax Appellate Tribunal - Jaipur Cites 32 - Cited by 0 - Full Document

Nitin Rasiklal Sanghvi, Banaskantha vs The Ito Ward-2, , Palanpur on 8 March, 2019

As regards learned counsel's contention that nothing can be added to the objections specifically taken by the Assessing Officer, I am unable to approve this plea for the simple reason that as long as subject matter of the disallowance or addition is the same, there is no bar on examination of any related aspect by the Tribunal, as has been specifically held by a full bench of Hon'ble Bombay High Court in the case of Ahmedabad Electricity Co Ltd Vs CIT [(1993) 199 ITR 351 (Bom FB)] and reiterated by a Special Bench of this Tribunal in the case of Tata Communications Ltd Vs JCIT [(2009) 121 ITD SB 384 (Mum)].
Income Tax Appellate Tribunal - Ahmedabad Cites 9 - Cited by 0 - Full Document

Dr. Murugesh Shantveerya ... vs Dcit,Central Circle 1(5), Pune on 2 January, 2025

9. Therefore, respectfully following the above decision passed in the case of APL (INDIA) (P) LTD vs. JCIT (supra), we hold that the assessee in the instant case was prevented by reasonable cause in not getting the accounts audited in time and accordingly, we direct the Assessing Officer to delete the penalty of Rs.1,50,000/- levied u/s 271B of the IT Act. Thus, the ground of appeal filed by the assessee is allowed.
Income Tax Appellate Tribunal - Pune Cites 9 - Cited by 0 - Full Document
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