1. Pushpak Bullion Pvt. Ltd. v. DCIT

379 ITR 81High Court#20783 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 131(1A)Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147 Section 148

Judgments citing 1. Pushpak Bullion Pvt. Ltd. v. DCIT

RAM SWAROOP BALAI,JAIPUR vs. DCIT, CIRCLE -7, JAIPUR

In the result, appeal of the assessee is allowed

ITA 225/JPR/2024[2011-12]Status: DisposedITAT Jaipur12 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri S.L. Jain, AdvFor Respondent: Shri Anup Singh, Addl. CIT-DR

Section 147Section 234ASection 250

…the decision of jurisdictionl ITAT Jaipur in the matter of M/s. Girraj Prasad Gilara HUF, Jaipur ITA No. 354/JP/2019 dated 06/10/2020. In the above said judgement Hon’ble relied following judgements and held as follows:- 1. Pushpak Bullion Pvt. Ltd. vs. DCIT, 379 ITR 81 (Guj.) 2. GKN Driveshafts (India) Ltd. vs. ITO, 259 ITR 19 (SC) 3. Allana Cold Storage Ltd. vs. ITO (Bombay High Court) “Thus the requirement of disposing off the objections against the notice issued under section 148 by a separate and speaking order is a mandatory requirement in view of the judgment of the Hon’ble Supreme Court in case of GKN Dri…

M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , MANGALORE

In the result, both the appeals of the assessee are allowed

ITA 553/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Oct 2020AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)

Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143Section 143(3)Section 147Section 148Section 151

…According to the Ld. AR, the failure of the Assessing Officer to pass a separate speaking order disposing of the objections taken by the assessee renders the assessment a nullity. For this, the Ld. AR relied on the following judgments: 1) Trend Electronics (379 ITR 81) (Bom) 2) C.V. Mahadeva vs. CIT (69 ITCL 340) (Kar) 3) General Motors India P. Ltd. (354 ITR 244) (Guj) 5) Sahakari Khand Udyog Mandal Ltd. (370 ITR 107) (Guj) 6) Gouthamchand (44(T) ITCL 163 (Kar) 7) G.N. Mohan Raju (113 DTR 19 (ITAT Bang) 8) A.S. Chinnaswamy Raju ITA 1569 to 1562/B/10 dated 25/07/2016 4.9.4 In view of the above submissions, it…

M/S.NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , , MANGALORE

In the result, both the appeals of the assessee are allowed

ITA 552/BANG/2018[2009-10]Status: DisposedITAT Bangalore16 Oct 2020AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)

Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143Section 143(3)Section 147Section 148Section 151

SHRI GIRRAJ PRASAD GILARA HUF,JAIPUR vs. INCOME TAX OFFICER, WARD-6-5, JAIPUR

In the result, appeal of the assessee is allowed

ITA 354/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Oct 2020AY 2009-10

For Appellant: Shri Vijay Goyal (CA)For Respondent: Ms Chanchal Meena (Addl. CIT)

Section 143(3)Section 147

…herefore, the reassessment order passed by the AO is not sustainable in law when the AO has failed to dispose off the objections of the assessee. In support of his contention, he has relied upon the following decisions :- Pushpak Bullion Pvt. Ltd. vs. DCIT 379 ITR 81 (Guj.) General Motors India P. Ltd. vs. DCIT 354 ITR 244 (Guj.) Allana Cold Storage Ltd. vs. ITO and Others 287 ITR 1 (Bombay) 7. On the other hand, the ld. D/R has submitted that the assessee has participated in the assessment proceedings and never pursued the alleged objections filed against the notice under section 148 of the Act. The ld. D…