Search Results Page

Search Results

1 - 7 of 7 (0.46 seconds)
Documents citing Acit Non Corporate Circle 20(1), ... vs Sun Tv Network Limited, Chennai on 12 November, 2018

Acit Non Corporate Circle 20(1), ... vs Mavis Satcom Ltd., Chennai on 8 January, 2019

Under the above facts and circumstances, with regard to the applicability of Rule 9B of the Income Tax Rules, as has been contended by the ld. DR, the Assessing Officer is directed to re-examine as to whether the facts and issue 7 I.T.A. Nos. 2212 to 2217/Chny/18 in the present case are identical to that of the issue raised and decided by the Tribunal in its order dated 31.10.2013 in the case of ACIT v. Sun TV Network Ltd. (supra) as well as assessee's own case for earlier assessment years vide order dated 18.03.2014 and decide the issue in accordance with law by allowing an opportunity of being heard to the assessee.
Income Tax Appellate Tribunal - Chennai Cites 2 - Cited by 0 - Full Document

Dcit Central Circle 2(4), Chennai , ... vs M/S Mavis Satcom Ltd, Ekattutangal ... on 18 October, 2023

2.4. The CIT(A) relied on the ITAT's decision in the assessee's own case for in ITA Nos.2212 to 2217 for AYs 2009-10 to 2014-15, in which ITAT directed to reexamine the case relying on the decision of ITAT Chennai in ITA No.1515 to 1520 dated 18/03/20 14 in the case ACIT Vs Sun TV Network Ltd. The Ld.CIT(A) failed to appreciate that appeals filed by the department in TCA No.150,162,165 of 2021 against ITAT'S order in ITAT Nos.2215, 2216, 2217 are still pending before the Hon'ble High Court of Chennai. Further in the case of Sun TV Network Ltd, the department has filed appeals in TCA Nos.481 to 486 of 2014. The Hon'ble High Court disposed all appeals vide common order dated 10.08.2022 since M/s.Sun TV Net work Ltd availed DTVSV Scheme, thus questions of law are not adjudicated on merits and the issue has not attained finality''.
Income Tax Appellate Tribunal - Chennai Cites 10 - Cited by 0 - Full Document

Dcit Central Circle 2(4), , Chennai vs M/S. Mavis Satcom Limited, Chennai on 18 October, 2023

2.4. The CIT(A) relied on the ITAT's decision in the assessee's own case for in ITA Nos.2212 to 2217 for AYs 2009-10 to 2014-15, in which ITAT directed to reexamine the case relying on the decision of ITAT Chennai in ITA No.1515 to 1520 dated 18/03/20 14 in the case ACIT Vs Sun TV Network Ltd. The Ld.CIT(A) failed to appreciate that appeals filed by the department in TCA No.150,162,165 of 2021 against ITAT'S order in ITAT Nos.2215, 2216, 2217 are still pending before the Hon'ble High Court of Chennai. Further in the case of Sun TV Network Ltd, the department has filed appeals in TCA Nos.481 to 486 of 2014. The Hon'ble High Court disposed all appeals vide common order dated 10.08.2022 since M/s.Sun TV Net work Ltd availed DTVSV Scheme, thus questions of law are not adjudicated on merits and the issue has not attained finality''.
Income Tax Appellate Tribunal - Chennai Cites 10 - Cited by 0 - Full Document

The Gita Education Society, Delhi vs Ito, Exemption Ward, Ghaziabad on 22 May, 2019

12. Sun Direct TV Pvt. Ltd. Vs ACIT [2018] 98 taxmann.com 201 (Madras) (Copy enclosed) 6 ITA No. /Del/2018 where Hon'ble Madras High Court held that completed assessment could be reopened within period of six years where there were some information with department that share premium invested by foreign company was income of assessee-company which had not been disclosed
Income Tax Appellate Tribunal - Delhi Cites 23 - Cited by 3 - Full Document

Dcit, New Delhi vs M/S. Oriental Bank Of Commerce, Gurgaon on 10 June, 2019

7. Challenging the impugned order passed by the ld. CIT (A), ld. DR for the Revenue contended inter alia that it is not a case of change of opinion; that the AO was having prima facie material on the basis of which reopening has been made and relied upon the assessment order. Ld. DR also relied upon the decisions rendered by Hon'ble Supreme Court as well as Hon'ble High Court cited as R.K. Malhotra, ITO vs. Kasturbhai Lalbhai 109 ITR 537 (SC), Raymond Woollen Mills Ltd. vs. ITO 236 ITR 34, CIT vs. P.V.S. Beedies Ltd. 237 ITR 13 (SC), Yuvraj vs. UOI 315 ITR 84 (SC), Honda Siel Power Products Ltd. vs. DCIT 340 ITR 64 (SC), 4 ITA No.4334/Del./2016 Honda Siel Power Products Ltd. vs. DCIT 340 ITR 53 (Delhi), New Delhi Television Ltd. vs. DCIT (2017) 84 taxmann.com 136 (Delhi), Sun Direct TV Pvt. Ltd. vs. ACIT (2018) 98 taxmann.com 201 (Madras), A Sridevi vs. ITO 2018-TIOL-2246- HC-MAD-IT, South Asia FM Ltd. vs. ACIT (2018) 98 taxmann.com 200 (Madras), Pranawa Leafin (P.)
Income Tax Appellate Tribunal - Delhi Cites 19 - Cited by 0 - Full Document
1