128 ITR 326 (Cal), Hindustan Lever Ltd. v. R.B. Wadkar

67 Taxmann.com 57High Court2016#2655 most cited

What is 128 ITR 326 (Cal), Hindustan Lever Ltd. v. R.B. Wadkar authority for?

Subsequent explanations or affidavits cannot supplement the reasons provided in an original satisfaction note.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Hindustan Lever Ltd. v. R.B. Wadkar · 128 ITR 326 · reasons cannot be supplemented · subsequent explanations · affidavits · satisfaction note · incriminating material

Sections most often in play

Section 153CSection 144Section 143(3)Section 115BBESection 153ASection 153DSection 292CSection 132

Issues it is cited on

section 158bdincome tax settlement commissionsection 144asection 269ssspecified authorityblock periodsection 292csection 158bsection 153a(1)section 158section 149non-application of mind

Judgments citing 128 ITR 326 (Cal), Hindustan Lever Ltd. v. R.B. Wadkar

Tata Advanced Materials Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(4), Bangalore

In the result, the ITA No

ITA 2182/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Sept 2020AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2181 to 2189/Bang/2018 (Assessment Years : 2005-06, 2008-09 to 2015-16) M/s. Tata Advanced Materials Limited, No.10, Jigani Industrial Area, Jigani, Bangalore-560 105 PAN AAACT 5435F ….Appellant Vs. Dy. Commissioner of Income Tax, Circle 12(4), Bangalore. ……Respondent. Assessee By: Shri Sharath Rao, C.A. Revenue By: Smt. R. Premi, JCIT (D.R) Date of Hearing : 07.09.2020. Date of Pronouncement : 28.09.2020. O R D E R PER SHRI CHANDRA POOJA…

M/S Tata Advanced Materials Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(4), Bangalore

In the result, the ITA No

ITA 2181/BANG/2018[2005-06]Status: DisposedITAT Bangalore28 Sept 2020AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2181 to 2189/Bang/2018 (Assessment Years : 2005-06, 2008-09 to 2015-16) M/s. Tata Advanced Materials Limited, No.10, Jigani Industrial Area, Jigani, Bangalore-560 105 PAN AAACT 5435F ….Appellant Vs. Dy. Commissioner of Income Tax, Circle 12(4), Bangalore. ……Respondent. Assessee By: Shri Sharath Rao, C.A. Revenue By: Smt. R. Premi, JCIT (D.R) Date of Hearing : 07.09.2020. Date of Pronouncement : 28.09.2020. O R D E R PER SHRI CHANDRA POOJA…

Deputy Commissioner of Income Tax Circle 6(2), Mumbai vs. Khyati Realtors Private Limited, Mumbai

In the result, therefore, petition succeeds and is allowed

ITA 4710/MUM/2017[2008-09]Status: DisposedITAT Mumbai17 Jul 2019AY 2008-09

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh , Jm Dcit, Cir. 6(3)(2) Vs. M/S. Khyati Realtors Pvt.Ltd R.No.522, 5Th Floor 301/68, Manek Bhuvan 1St Hindu Colony Aayakar Bhavan M.K.Road, Dadar (E), Mumbai – 400 020 Mumbai – 400 014 Pan/Gir No.Aacck4422B (Appellant) .. (Respondent)

Section 143(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH , JM DCIT, CIR. 6(3)(2) Vs. M/s. Khyati Realtors Pvt.Ltd R.No.522, 5th Floor 301/68, Manek Bhuvan 1st Hindu Colony Aayakar Bhavan M.K.Road, Dadar (E), Mumbai – 400 020 Mumbai – 400 014 PAN/GIR No.AACCK4422B (Appellant) .. (Respondent) Revenue by Shri. B. Yadagiri Assessee by Shri Vijay Mehta & Shri Anuj Kisnadwala Date of Hearing 17/06/2019 Date of Pronouncement 17/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4710/Mum/2017 for A.Y.2008-09 arises out of the order by the ld. Com…

Assistant Commissioner of Income-Tax vs. S M Auto Engineering Pvt. Ltd., Pune

In the result, the appeal of Revenue is dismissed

ITA 656/PUN/2015[2006-07]Status: DisposedITAT Pune25 Apr 2018AY 2006-07

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Achal Sharma
Section 132Section 132(4)Section 143(3)Section 148Section 153A

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.656/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2006-07 Assistant Commissioner of Income Tax, Central Circle – 2(3), Pune .......अऩीऱाथी / Appellant बनाम / V/s. S M Auto Engineering Pvt. Ltd., 12, Bhosale Nagar, Pune City, Pune – 411007 PAN : AACCS9239E ……प्रत्यथी / Respondent Assessee by : Shri Kishore Phadke Revenue by : Shri Achal Sharma सुनवा…