426 (Rajasthan) 14. Woodword Governors India v. CIT

253 ITR 745High Court2002#2561 most cited

What is 426 (Rajasthan) 14. Woodword Governors India v. CIT authority for?

Limitation for assessment proceedings is to be counted from the end of the financial year in which the assessment order is passed, not from the date of lifting prohibitory orders.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2008 to 2025.

Also referred to as

Woodword Governors India v. CIT · 253 ITR 745 · limitation for assessment · assessment within limitation · assessment order date · financial year end

Issues it is cited on

section 10(5)section 271csection 273azadi bachao andolansection 273bsection 271esection 192section 156section 201(1a)section 271dassessee in defaultsection 271(1)(b)

Judgments citing 426 (Rajasthan) 14. Woodword Governors India v. CIT

M/S Ludwig Pfeiffer Gypsums Structure India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3060/DEL/2011[2008-09]Status: DisposedITAT Delhi22 Jul 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu, [A.Ys : 2008-2009]

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Yogesh Kumar Sharma, Sr. DR
Section 139Section 40

…re, it would be justified to allow benefit of the expenses in the relevant A.Y. The ld. AR also explained that the ‘reasonable cause’ has been described by the jurisdictional High Court of Delhi in the case of Woodward Governors India [P] Ltd Vs. CIT [2002] 253 ITR 745 [Delhi] for the purpose of application of section 273C in the backdrop of section 273B of ht Act, which is applicable to the facts of the present case. 6. To support the above contentions, the ld. AR has also placed reliance on the ratio and proposition of the following decisions : 1. Woodward Governors India (P) Ltd. Vs. CIT (2002] 253 ITR 0…

Jignesh Girish Bengari, Mumbai vs. ITO 22(1)(2), Navi Mumbai

In the result, appeal filed by the assessee is accepted and the order of AO dated

ITA 4201/MUM/2014[2006-07]Status: DisposedITAT Mumbai13 Jan 2016AY 2006-07

Bench: Shri Pramod Kumar, Am & Shri Pawan Singh, Jm Jignesh Girishbhai Bengari, Ito 22(1)(2), Tower No.6, 4Th Floor, Vashi 101, Tanishq Anthia, Chitranjan Vs. Nagar, Ghatkopar (E), Railway Station Complex, Mumbai-400077 Vashi, Navi Mumbai-400703. Pan/Gir No.: Affpb1952C (Appellant) .. (Respondent)

For Appellant: Shri Jignesh Bengari (in Person)For Respondent: Mrs. Lata Sunder (DR)
Section 142(1)Section 143(2)Section 144Section 271Section 271(1)(b)Section 274

…be imposed if assessee is able to prove that there was a reasonable cause for the said failure of not complied with the notice served upon them. 10. The Co-ordinate bench of Delhi Tribunal, in the case of Wodward Governor India P. Ltd. Vs. CIT and ors. (2002) 253 ITR 745 (Delhi) para 5 & 6 which are reproduced here has held: "What would constitute reasonable cause cannot be laid down with precision. It would depend upon factual background and the scope for extremely limited and unless the conclusions are perverse based on conjectures or surmises and/ or have been arrived at without consideration of relevant mater…

M/S. Central Bank of India, Noida vs. Addl. CIT (TDS), Ghaziabad

In the result all the appeals of the assessee are allowed

ITA 5968/DEL/2015[2005-06]Status: DisposedITAT Delhi08 Jan 2016AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh.AjayWadhwa, AdvFor Respondent: Sh. A.K.Saroha, CIT DR
Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271C

…to 5974/ Del/2015 penal consequences, the expression "reasonable cause" has to be liberally construed in favour of the assessee.” 15. Hon‟ble Delhi High Court also explained the term reasonable cause in the case of Woodward Governors India (P.) Ltd Vs., CIT, 253 ITR 745 as under:- “„Reasonable cause‟ as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as a probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state of circumstances, which assuming them to be true, would reasonably lead any…

DCIT, Circle - 57, Kolkata vs. M/S. Height Insurance Services Ltd., Kolkata

In the result, the appeal of revenue is dismissed

ITA 1939/KOL/2010[2009-10]Status: DisposedITAT Kolkata05 Oct 2015AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Dr. Adhir Kumar Bar, CIT, DRFor Respondent: Shri R. N. Bajoria, Sr. Advocate
Section 133ASection 194Section 194CSection 194DSection 201Section 201(1)Section 271C

…ent of expenses or payments being contractual or commission income. Once there is advice from an expert, assessee has to rely on it and this constitutes a reasonable cause. Hon’ble Delhi High Court in the case of Woodward Governor India P. Ltd. Vs. CIT (2002) 253 ITR 745 (Del) has dealt with the issue of reasonable cause as mentioned in section 273B of the Act as under: “Levy of penalty under section 271C is not automatic. Before levying penalty, the concerned officer is required to find out that even if there was any failure referred to in 8 M/s. Height Insurance Services Ltd. AY 2009-10 the concerned provision…

Commissioner of Income Tax vs. Cargo Linkers

The appeal is dismissed

ITA - 218 / 2008HC Delhi25 Mar 2008
Section 194C

…IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 218/2008 . COMMISSIONER OF INCOME TAX ..... Appellant Through:Ms.P.L.Bansal, Adv. . versus . CARGO LINKERS ..... Respondent Through:Mr.V.P.Gupta with Mr.Basant Kumar, Advs. . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R 25.03.2008 The Revenue is aggrieved by an order dated 9th March, 2007 passed by the Income Tax Appellate Tribunal Delhi Bench ?H? in ITA Nos. 2793, 2794, 2795 and 2796/Del/2006 relevant for the financial years 2000-01 to 2003-04. The Assessee is a…