holding that
a. the assessee has entered into lease agreement with MRPL even
before became the owner of the assets, which is definitely against ... Range 4(3)(3)
b. neither the asessee nor lessee i.e MRPL were in a position to identify
assets in question at the time
Court in the recent case of PCIT vs. Mahagun
Realtors Pvt Ltd (MRPL) has, in peculiar facts, held the assessment
proceedings initiated and concluded ... facts of the case are as under:-
i. The original return of MRPL was filed under Section
139(1) on 30.06.2006.
ii. The order
Mangalore Refinery and Petrochemicals Ltd. (hereinafter referred to as MRPL or appellant-assessee) against the order of the Commissioner No. 2/2007 dated ... order.
2. Heard learned Shri Arvind Dattar, Senior Advocate on behalf of MRPL and Shri P.R.V. Ramanan, Special Counsel on behalf
Gupta Global Resources Ltd., (Formerly ... vs Acit, Cenral Cir-2 (1),, Nagpur on 22 October
Mangalore vs M/S. Mrpl, Mangalore on 20 August, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench Division Bench ... 2005
passed by CCE, Mangalore)
CCE, Mangalore
..Appellant(s)
Vs.
M/s. MRPL, Mangalore
..Respondent(s)
Appearance
Shri Ganesh Haavanur, Addl. Commissioner
Trishul Buildtech Infrastruture (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Trishul Buildtech Infrastructure (P) ... vs Jcit, Bangalore on 26 October, 2023
ITA Nos.1362, 1363
Court in the recent case of PCIT vs.
Mahagun Realtors Pvt Ltd (MRPL) has, in peculiar facts, held the
assessment proceedings initiated and concluded ... Patil Constructions Limited since amalgamated)
i. The original return of MRPL was filed under Section
139(1) on 30.06.2006.
ii. The order of amalgamation
Court in the recent case of PCIT vs.
Mahagun Realtors Pvt Ltd (MRPL) has, in peculiar facts, held the
assessment proceedings initiated and concluded ... Patil Constructions Limited since amalgamated)
i. The original return of MRPL was filed under Section
139(1) on 30.06.2006.
ii. The order of amalgamation
