Addl. CIT v. India Tin Industries (P.) Ltd.

166 ITR 454High Court1987#13559 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing Addl. CIT v. India Tin Industries (P.) Ltd.

M/S. Grid Corporation of Orissa Limited, Bhubaneswar vs. ACIT-(TDS), Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 323/CTK/2019[2009-10]Status: DisposedITAT Cuttack20 Feb 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 2010 Grid Corporation Of Orissa Grid Corporation Of Orissa Vs. Acit (Tds), Acit (Tds), Ltd., Ltd., Gridco Gridco House, House, Bhubaneswar. Bhubaneswar. Janapath, Bhubaneswar. Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 12.7.2019 In Appeal No. In Appeal No.0035/17-18 For The Assessment Year The Assessment Year 2009-2010. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 154Section 244ASection 244A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2009-2010 2010 Grid Corporation of Orissa Grid Corporation of Orissa Vs. ACIT (TDS), ACIT (TDS), Ltd., Ltd., GRIDCO GRIDCO House, House, Bhubaneswar. Bhubaneswar. Janapath, Bhubaneswar. Janapath, Bhubaneswar. PAN/GIR No. PAN/GIR No.AABCG 5398 P (Appellant (Appellant) .. ( Respondent Respondent)…

Santosh Infra Projects, Delhi vs. ITO Ward-2(4), Ghaziabad

In the result, the appeal filed by the assessee is

ITA 6243/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Nov 2021AY 2014-15

Bench: Shri R.K. Panda[Assessment Year: 2014-15]

Section 139Section 139(5)Section 143(3)Section 154

…apparent from record. Provisions of section 139 prohibit revision of belated return of income. Reliance is placed on the decision of Hon'ble Apex Court in the case of ITO vs Ashok Textiles Ltd. (SC) 41 ITR 732, Addl. CIT vs India Tin Industries (P) Ltd. (Kar) 166 ITR 454 and CIT vs Peirce Leslie & Co. Limited (Mad) 227 ITR 759. Keeping in view above position of law and facts of the case it is held that there is no aberration in the action of the AO rectifying the order u/s 143(3) u/s 154. Thus, these grounds of appeal are dismissed. 6. I have heard the ld. DR and perused the record. I do not find any error in th…

Income Tax Officer, Bangalore vs. Late Smt. Lakshmamma, Bangalore

In the result, all the appeals of the revenue are treated as allowed for statistical purposes

ITA 1696/BANG/2016[2007-2008]Status: DisposedITAT Bangalore20 Feb 2019AY 2007-2008

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Respondent: Miss Neera Malhotra, CIT-DR
Section 143(3)Section 154

…ellant relied on the following case laws in support of his claim / appeals. Dr.T.K.Dayalu v. CIT (ITA 3205/2005) ChaturbujDwarda Kapadia – 260 ITR 491 (Bom.) SourashtraKatch Stock Exchange – Civil Appeal No.1171 of 2004 (SC) India Tin Industries Pvt. Ltd. – 166 ITR 454 (Kar.) Quilen Marine Produce Co. – 157 ITR 448 (Ker.) Kesaria Tea Co. Ltd. – 233 ITR 700 (Ker.) M/s.MinitexAerotools Pvt. Ltd. – ITA 1228/Bang/13 – ITAT Bangalore. Smt.Shiromi Banerjee – MP No.56/Bang/11 – ITAT Bangalore Larsen and Toubro Ltd. –WP No.2855 of 2016 (Bom.) 5. The grounds of appeal, Assessing Officer’s observations/ explanation…

Income Tax Officer, Bangalore vs. Late Smt. Lakshmamma, Bangalore

In the result, all the appeals of the revenue are treated as allowed for statistical purposes

ITA 1695/BANG/2016[2006-07]Status: DisposedITAT Bangalore20 Feb 2019AY 2006-07

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Respondent: Miss Neera Malhotra, CIT-DR
Section 143(3)Section 154

…ellant relied on the following case laws in support of his claim / appeals. Dr.T.K.Dayalu v. CIT (ITA 3205/2005) ChaturbujDwarda Kapadia – 260 ITR 491 (Bom.) SourashtraKatch Stock Exchange – Civil Appeal No.1171 of 2004 (SC) India Tin Industries Pvt. Ltd. – 166 ITR 454 (Kar.) Quilen Marine Produce Co. – 157 ITR 448 (Ker.) Kesaria Tea Co. Ltd. – 233 ITR 700 (Ker.) M/s.MinitexAerotools Pvt. Ltd. – ITA 1228/Bang/13 – ITAT Bangalore. Smt.Shiromi Banerjee – MP No.56/Bang/11 – ITAT Bangalore Larsen and Toubro Ltd. –WP No.2855 of 2016 (Bom.) 5. The grounds of appeal, Assessing Officer’s observations/ explanation…

Income Tax Officer, Bangalore vs. Late Sri.A.S.Narayana Raju, Bangalore

In the result, all the appeals of the revenue are treated as allowed for statistical purposes

ITA 1694/BANG/2016[2007-2008]Status: DisposedITAT Bangalore20 Feb 2019AY 2007-2008

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Respondent: Miss Neera Malhotra, CIT-DR
Section 143(3)Section 154

…ellant relied on the following case laws in support of his claim / appeals. Dr.T.K.Dayalu v. CIT (ITA 3205/2005) ChaturbujDwarda Kapadia – 260 ITR 491 (Bom.) SourashtraKatch Stock Exchange – Civil Appeal No.1171 of 2004 (SC) India Tin Industries Pvt. Ltd. – 166 ITR 454 (Kar.) Quilen Marine Produce Co. – 157 ITR 448 (Ker.) Kesaria Tea Co. Ltd. – 233 ITR 700 (Ker.) M/s.MinitexAerotools Pvt. Ltd. – ITA 1228/Bang/13 – ITAT Bangalore. Smt.Shiromi Banerjee – MP No.56/Bang/11 – ITAT Bangalore Larsen and Toubro Ltd. –WP No.2855 of 2016 (Bom.) 5. The grounds of appeal, Assessing Officer’s observations/ explanation…

Income Tax Officer, Bangalore vs. Late Sri.A.S.Narayana Raju, Bangalore

In the result, all the appeals of the revenue are treated as allowed for statistical purposes

ITA 1693/BANG/2016[2006-07]Status: DisposedITAT Bangalore20 Feb 2019AY 2006-07

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Respondent: Miss Neera Malhotra, CIT-DR
Section 143(3)Section 154

…ellant relied on the following case laws in support of his claim / appeals. Dr.T.K.Dayalu v. CIT (ITA 3205/2005) ChaturbujDwarda Kapadia – 260 ITR 491 (Bom.) SourashtraKatch Stock Exchange – Civil Appeal No.1171 of 2004 (SC) India Tin Industries Pvt. Ltd. – 166 ITR 454 (Kar.) Quilen Marine Produce Co. – 157 ITR 448 (Ker.) Kesaria Tea Co. Ltd. – 233 ITR 700 (Ker.) M/s.MinitexAerotools Pvt. Ltd. – ITA 1228/Bang/13 – ITAT Bangalore. Smt.Shiromi Banerjee – MP No.56/Bang/11 – ITAT Bangalore Larsen and Toubro Ltd. –WP No.2855 of 2016 (Bom.) 5. The grounds of appeal, Assessing Officer’s observations/ explanation…

Nhpc Ltd., Faridabad vs. ACIT, Faridabad

In the result, appeals of the assessee in ITA Nos

ITA 433/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Feb 2016AY 2004-05

Bench: Sh. H.S. Sidhu, Judicialmember & Sh. Prashant Maharishi

Section 115JSection 154Section 234B

…petent to assume jurisdiction u/s 154 of the act. Honourable Orissa High court In [2008] 298 ITR 53 (Ori) in UTKAL GALVANIZERS P. LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX AND ANOTHER has held that :- :9. In the case of India Tin Industries P. Ltd. [1987] 166 ITR 454 their Lordships of the Karnataka High Court came to hold that sub-section (1A) of section 154 specifically provides that any matter which has not been considered and decided in any proceeding by way of appeal or revision, may be amended by the authority passing such an order in exercise of its power under section 154(1). Their Lordships further c…