10. Similarly, in CIT v. GuttoffnungashuttoSterkrado

197 ITR 66Reported decision1992#23375 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2019.

Judgments citing 10. Similarly, in CIT v. GuttoffnungashuttoSterkrado

A.C.I.T Cir - 2(2), Kolkata vs. M/S West Bengal State Electricity Distribution Co Ltd, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1952/KOL/2017[2004-05]Status: DisposedITAT Kolkata30 Apr 2019AY 2004-05

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1952/Kol/2017 (िनधा"रणवष" / Assessment Year: 2004-05) Acit, Circle-2(2), Kolkata Vs. M/S West Bengal State Electricity Board (Now Renamed West Bengal State Electricity Distribution Co. Ltd. )

For Appellant: Shri RadheyShyam, CIT DRFor Respondent: Shri N.K. Poddar, Sr. Advocate

Section 143(3)Section 4

…pted a particular method for a period of years, there is no provision of law which prevents him from changing to any other method, provided the change-over is not made in the same assessment year." 10. Similarly, in CIT V. GuttoffnungashuttoSterkrado, [1992] 197 ITR 66 (Orissa), it has been ruled thus: "We have heard learned counsel for the Department. From the records, we find that a similar dispute, i.e., whether the income has to be assessed on "complete contract" basis, was before the Tribunal for the assessment years 1965-66 and 1966-67. The Tribunal recorded a categorical finding that no defect in the acco…

ITO, New Delhi vs. M/S. Paragon Xt, New Delhi

In the result appeal of the revenue is dismissed

ITA 363/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2010-11

For Appellant: NoneFor Respondent: Shri Surender Pal, Sr. DR

Section 194C

…in the case of Jagjit Industries Ltd. in ITA No. 848/2010, order dated 06.09.2010 has held as under: "11. A Division Bench of the Gauhati High Court in CIT V. Doom Dooms India Ltd. [1993J 200 ITR 496 (Gauhati) 12. CIT V. Guttoffnungashutto Sterkrado, [1992] 197 ITR 66 (Orissa), CIT v. Kataria Road Lines, [2009] 316 ITR 115 (Raj.) 5.9 The Hon'ble Madras High Court in the case of CIT v. Standard Triumph Motor Co. Ltd.; 119 ITR 573 has held that the provisions of the section 145 are only machinery provisions and it cannot override charging provision. The section 145(1) is only an enabling provision to effectuate…

Commissioner of Income Tax vs. Jagatjit Industries Ltd

Accordingly, the same stands dismissed without any order as to

ITA/848/2010HC Delhi06 Sept 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 143(2)Section 260ASection 271(1)(c)

…adopted a particular method for a period of years, there is no provision of law which prevents him from changing to any other method, provided the change-over is not made in the same assessment year.” 12. In CIT V. Guttoffnungashutto Sterkrado, [1992] 197 ITR 66 (Orissa), it has been ruled thus:- “We have heard learned counsel for the Department. From the records, we find that a similar dispute, i.e., whether the income has to be assessed on “complete contract” basis, was before the Tribunal for the assessment years 1965-66 and 1966-67. The Tribunal recorded a categorical finding that no defect in…