55 Taxmann.com 371 (P&H) 5. Kalyani Medical Stores v. CIT

80 Taxmann.com 158High Court#7082 most cited

What is 55 Taxmann.com 371 (P&H) 5. Kalyani Medical Stores v. CIT authority for?

The case is cited for the proposition that the Assessing Officer has the power to revise the assessment order under section 263 of the Income Tax Act.

16

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

Also referred to as

Kalyani Medical Stores v. CIT · section 263 · revisionary powers · Assessing Officer · assessment order · revisionary jurisdiction

Judgments citing 55 Taxmann.com 371 (P&H) 5. Kalyani Medical Stores v. CIT

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Dy. Commsioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited., Hyderabad

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…on the following cases: 1. N.K. Proteins Ltd., [2004] 83 TTJ 904 2. N.K. Proteins Ltd., 84 Taxmann.com 195 (SC) 3. Gujarat Ambuja Exports Ld., [2017] 86 Taxmann.com 69 (Guj. HC) 4. Bright Future Gems, Jaipur – II, 88 Taxmann.com 476 5. Kalyani Medical Stores, 80 Taxmann.com 158 ASR Engg. & Projects Ltd. and to others 6. Soman Sun citi, ITA No. 2960/Mumi16, dt. 23rd October, 17 7. Shoreline Hotel (P) Ltd., [2018] 98 Taxmann.com 234 8. Sun Steel Industries (P) Ltd., ITA No. 531/Kol/2016, dt. 19.02.18 9. Narender Kumar Gupta, [2015] Taxmann.com 371 10. RB Mittal, [2000] 112 Taxman 480 11. B. Kishore Kumar, [2015] 6…

DCIT, Circle-2(1), Hyderabad vs. Ijm India Infrastructure Limited, Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 1732/HYD/2016[2012-13]Status: DisposedITAT Hyderabad27 Mar 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Y.V.S.T. Sai
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1731 & 1732/Hyd/2016 Assessment Years: 2011-12 & 2012-13 Dy. Commissioner of vs. IJM (India) Infrastructure Income-tax, Ltd., Hyderabad. Circle – 2(1), Hyderabad. PAN – AAACI7067A Appellant Respondent Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri V. Raghavendra Rao Date of hearing: 04/02/2019 Date of pronouncement: 27/03/2019 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the revenue are directed against the orders of CIT(A) –2…

DCIT, Circle-2(1), Hyderabad vs. Ijm India Infrastructure Limited, Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 1731/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Mar 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Y.V.S.T. Sai
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1731 & 1732/Hyd/2016 Assessment Years: 2011-12 & 2012-13 Dy. Commissioner of vs. IJM (India) Infrastructure Income-tax, Ltd., Hyderabad. Circle – 2(1), Hyderabad. PAN – AAACI7067A Appellant Respondent Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri V. Raghavendra Rao Date of hearing: 04/02/2019 Date of pronouncement: 27/03/2019 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the revenue are directed against the orders of CIT(A) –2…

55 Taxmann.com 371 (P&H) 5. Kalyani Medical Stores v. CIT (80 Taxmann.com 158) — Cited in 16 Judgments | BharatTax