Adani Exports v. DCIT

242 ITR 119High Court2000#23905 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2022.

Judgments citing Adani Exports v. DCIT

Shri Gopal Yadev Selva Kumar, Vellore vs. ITO, Ward-2, Vellore

In the result, the appeal filed by the assessee is allowed

ITA 111/CHNY/2018[2011-12]Status: DisposedITAT Chennai12 Jan 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita No.111/Chny/2018 िनधा"रण वष" /Assessment Year: 2011-12 Mr.Gopal Yadav Selva Kumar, V. The Income Tax Officer, 65, Vellore Main Road, Ward-2, 1St Street, Arcot, Vellore-632 503. Vellore. [Pan: Btsps 5973 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.Salai Varun Isai Azhagan, Adv. ""यथ" क" ओर से /Respondent By : Mr.Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 15.11.2021 घोषणा क" तारीख /Date Of Pronouncement : 12.01.2022

For Respondent: Mr.AR.V.Sreenivasan
Section 143(1)Section 147Section 148Section 69

…posits and passed a speaking order that the sources for the cash deposits. Mere audit objection could not form basis to reopen completed assessment. (Smt. Shalu Sachdeva Vs. ACIT (2015) Taxmann.com and CIT Vs. Mettur Chemical and Industrial Corporation (2000) 242 ITR 119) (4) Reassessment is bad in law while rectification proceeding u/s 154 is under pending: (i) The issue of notice u/s 147 and reassessment is not justified when, proceeding u/s 154 is pending on the parallel issue as upheld in the case of Mahinder Freight Carriers Vs. Dy.CIT (2011) 56 DTK 247 (Mum) (Trib). A similar decision was upheld in Delhi…

DCIT, New Delhi vs. M/S. Landbase India Ltd., New Delhi

In the result, cross objections of the

ITA 4847/DEL/2009[2003-04]Status: DisposedITAT Delhi15 Jun 2016AY 2003-04

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rohit Jain, AdvFor Respondent: Smt. Sulekha Verma, CIT-DR
Section 143(3)Section 147Section 148

…llant submitted that the assessment order is illegal and bad in law: * Indian and Eastern Newspaper Society v. CIT: 119 ITR 997 (SC) CIT v. Lucas T.V.S. Ltd. 249 ITR 306 (SC) ❖ Adani Exports V. DCIT: 240 ITR 224 (Guj.) ❖ CIT V. Mettur Chemical & Inds. Corpn: 242 ITR 119 (Mad.) ❖ Waldies Limited V. ITO: 246 ITR 29 (Cal.) ❖ ITO V. Jiyajeerao Cotton Mills Ltd: 247 ITR 122 (Cal.) ❖ CIT V. Sambhar Salt Limited: 262 ITR 675 (Raj.) ❖ The submissions filed by the appellant were forwarded to the assessing officer for comments' who submitted his remand report vide letter No. ACIT/Circle(4)/2009-10/279 dated 15th October,…

DCIT, New Delhi vs. M/S. Landbase India Ltd, New Delhi

In the result, cross objections of the

ITA 3549/DEL/2009[2001-02]Status: DisposedITAT Delhi15 Jun 2016AY 2001-02

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rohit Jain, AdvFor Respondent: Smt. Sulekha Verma, CIT-DR
Section 143(3)Section 147Section 148

…llant submitted that the assessment order is illegal and bad in law: * Indian and Eastern Newspaper Society v. CIT: 119 ITR 997 (SC) CIT v. Lucas T.V.S. Ltd. 249 ITR 306 (SC) ❖ Adani Exports V. DCIT: 240 ITR 224 (Guj.) ❖ CIT V. Mettur Chemical & Inds. Corpn: 242 ITR 119 (Mad.) ❖ Waldies Limited V. ITO: 246 ITR 29 (Cal.) ❖ ITO V. Jiyajeerao Cotton Mills Ltd: 247 ITR 122 (Cal.) ❖ CIT V. Sambhar Salt Limited: 262 ITR 675 (Raj.) ❖ The submissions filed by the appellant were forwarded to the assessing officer for comments' who submitted his remand report vide letter No. ACIT/Circle(4)/2009-10/279 dated 15th October,…

Adani Exports v. DCIT (242 ITR 119) — Cited in 3 Judgments | BharatTax