1 Infotech Ltd. vs ACIT (2010) 329 ITR 257 (Bom.), Imperial Chemical Industries Ltd. v. Income Tax Officer

221 ITR 492High Court1996#11302 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2018.

Judgments citing 1 Infotech Ltd. vs ACIT (2010) 329 ITR 257 (Bom.), Imperial Chemical Industries Ltd. v. Income Tax Officer

M/S Greater Mohali Area Development Authority, Mohali vs. DCIT, C-6(1), Mohali

In the result, the appeal of the assessee is hereby dismissed

ITA 1560/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh22 May 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2009-10

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR
Section 139Section 142Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2009-10 Greater Mohali Area Development Vs. The DCIT, Circle 6(1), Authority, 2nd Floor, PUDA Bhawan, Mohali Sector 62, Mohali PAN No. AAALG0872G (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal, Advocate Respondent by : Sh. Gulshan Raj, CIT DR Date of Hearing : 13.03.2018 Date of Pronouncement : 22. 05.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 17.10.2017 of…

ITO 22(3)(1), Navi Mumbai vs. Crescent Construction, Navi Mumbai

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 865/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…issue of reopening, the Ld. Commissioner of Income Tax (Appeal) considered the decision in 31 Infotech Ltd. vs ACIT (2010) 329 ITR 257 (Bom.), Imperial Chemical Industries Ltd. vs Income Tax Officer (1978) 111 ITR 614 (Cal.) and Rakesh Agarwal vs ACIT (1996) 221 ITR 492 and Income Tax Officer vs Bhanji Lav Ji (1971) 79 ITR 582 (Del.) held that reopening is correct. If the observation made in the assessment order, leading to addition made to the total income, conclusion drawn in the impugned order, material available on record, assertions made by the ld. respective counsel, if kept in juxtaposition and analyzed,…

Crescent Construction Co., Navi Mumbai vs. Asst CIT 22(3), Navi Mumbai

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 658/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…issue of reopening, the Ld. Commissioner of Income Tax (Appeal) considered the decision in 31 Infotech Ltd. vs ACIT (2010) 329 ITR 257 (Bom.), Imperial Chemical Industries Ltd. vs Income Tax Officer (1978) 111 ITR 614 (Cal.) and Rakesh Agarwal vs ACIT (1996) 221 ITR 492 and Income Tax Officer vs Bhanji Lav Ji (1971) 79 ITR 582 (Del.) held that reopening is correct. If the observation made in the assessment order, leading to addition made to the total income, conclusion drawn in the impugned order, material available on record, assertions made by the ld. respective counsel, if kept in juxtaposition and analyzed,…

CIT vs. Manak Shoes Co Pvt Ltd

ITA/1856/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 143Section 147

…ad applied his mind to the issue that the assessee was entitled to depreciation as there was a passive user of the machinery in question. He referred to and relied upon the judgment of this Court in Rakesh Agarwal Vs. Assistant Commissioner of Income-Tax,221 ITR 492 wherein it was held as under:- “It is true that in Calcutta Discount Ltd. v. ITO [1961]41ITR191(SC), the locus classicus on the subject, the Supreme Court did hold that the obligation of the assessed is to disclose only primary facts and not inferential facts. Primary facts are those which are material in that if taken into account, they…

CIT vs. Manak Shoes Co Pvt Ltd

ITA - 1856 / 2010HC Delhi11 May 2011
Section 143Section 147

…ad applied his mind to the issue that the assessee was entitled to depreciation as there was a passive user of the machinery in question. He referred to and relied upon the judgment of this Court in Rakesh Agarwal Vs. Assistant Commissioner of Income-Tax,221 ITR 492 wherein it was held as under:- “It is true that in Calcutta Discount Ltd. v. ITO [1961]41ITR191(SC), the locus classicus on the subject, the Supreme Court did hold that the obligation of the assessed is to disclose only primary facts and not inferential facts. Primary facts are those which are material in that if taken into account, they…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA/1274/2007HC Delhi14 Sept 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 32A

…rt of the plea as to what constitute full and material particulars, she relied upon the following judgments: (i) Calcutta Discount Co. vs. ITO [41 ITR 191] (ii) Rakesh Agarwal (Legal Heir of Late R.S. Agarwal) v. Assistant Commissioner of Income- tax [221 ITR 492 (Del.)] (iii) Indo-Aden Salt Mfg. & Trading Co. Pvt. Ltd. v. Commissioner of Income Tax, Bombay [159 ITR 624 (SC)]. The Arguments: Assessee 19. Mr. Ajay Vohra, learned counsel appearing for the assessee, contested these appeals and made a fervent plea in support of the ITA No. 1274 of 2007 & Others Page 16 of 22 con…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA - 1286 / 2007HC Delhi14 Sept 2010
Section 32A

…port of the plea as to what constitute full and material particulars, she relied upon the following judgments: - (i) Calcutta Discount Co. vs. ITO [41 ITR 191] - (ii) Rakesh Agarwal (Legal Heir of Late R.S. Agarwal) v. Assistant Commissioner of Incometax [221 ITR 492 (Del.)] - (iii) Indo-Aden Salt Mfg. & Trading Co. Pvt. Ltd. v. Commissioner of Income Tax, Bombay [159 ITR 624 (SC)]. # The Arguments: Assessee 19. Mr. Ajay Vohra, learned counsel appearing for the assessee, contested these appeals and made a fervent plea in support of the conclusion drawn by the Tribunal in the impugned order. Regarding full…

Commissioner of Income Tax Central I vs. Xerox Modicorp Ltd

Appeals are dismissed

ITA - 67 / 2008HC Delhi14 Sept 2010
Section 32A

…port of the plea as to what constitute full and material particulars, she relied upon the following judgments: - (i) Calcutta Discount Co. vs. ITO [41 ITR 191] - (ii) Rakesh Agarwal (Legal Heir of Late R.S. Agarwal) v. Assistant Commissioner of Incometax [221 ITR 492 (Del.)] - (iii) Indo-Aden Salt Mfg. & Trading Co. Pvt. Ltd. v. Commissioner of Income Tax, Bombay [159 ITR 624 (SC)]. ### **The Arguments: Assessee** L 19. Mr. Ajay Vohra, learned counsel appearing for the assessee, contested these appeals and made a fervent plea in support of the conclusion drawn by the Tribunal in the impugned order. Regar…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA - 1274 / 2007HC Delhi14 Sept 2010
Section 32A

…rt of the plea as to what constitute full and material particulars, she relied upon the following judgments: (i) Calcutta Discount Co. vs. ITO [41 ITR 191] (ii) Rakesh Agarwal (Legal Heir of Late R.S. Agarwal) v. Assistant Commissioner of Income- tax [221 ITR 492 (Del.)] (iii) Indo-Aden Salt Mfg. & Trading Co. Pvt. Ltd. v. Commissioner of Income Tax, Bombay [159 ITR 624 (SC)]. The Arguments: Assessee 19. Mr. Ajay Vohra, learned counsel appearing for the assessee, contested these appeals and made a fervent plea in support of the 2010:DHC:4533-DB conclusion drawn by the Tribunal in the impug…