ADMAC FORMULATIONS v. CIT

409 ITR 661High Court2018#17875 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.

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Judgments citing ADMAC FORMULATIONS v. CIT

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 194/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Sept 2019AY 2015-16

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…aining three years, i.e., the eighth, ninth and tenth assessment years. Decision of the Himachal Pradesh High Court in STOVEKRAFT INDIA v. CIT [2018] 400 ITR 225 (HP) affirmed. Decision of the Punjab and Haryana High Court in ADMAC FORMULATIONS v. CIT [2018] 409 ITR 661 (P&H) reversed. In Classic Binding Industries' case [2018] 407 ITR 429 (SC) the court, on the basis of section 80-IB(14)(c) of the Act, took the view that once the "initial assessment year" starts on the assessee fulfilling the conditions laid down in section 80-IC(2) , there cannot be another "initial assessment year" for the purposes of sectio…

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 193/GTY/2019[2006-07]Status: DisposedITAT Guwahati18 Sept 2019AY 2006-07

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…aining three years, i.e., the eighth, ninth and tenth assessment years. Decision of the Himachal Pradesh High Court in STOVEKRAFT INDIA v. CIT [2018] 400 ITR 225 (HP) affirmed. Decision of the Punjab and Haryana High Court in ADMAC FORMULATIONS v. CIT [2018] 409 ITR 661 (P&H) reversed. In Classic Binding Industries' case [2018] 407 ITR 429 (SC) the court, on the basis of section 80-IB(14)(c) of the Act, took the view that once the "initial assessment year" starts on the assessee fulfilling the conditions laid down in section 80-IC(2) , there cannot be another "initial assessment year" for the purposes of sectio…

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 116/GTY/2019[2007-08]Status: DisposedITAT Guwahati18 Sept 2019AY 2007-08

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…aining three years, i.e., the eighth, ninth and tenth assessment years. Decision of the Himachal Pradesh High Court in STOVEKRAFT INDIA v. CIT [2018] 400 ITR 225 (HP) affirmed. Decision of the Punjab and Haryana High Court in ADMAC FORMULATIONS v. CIT [2018] 409 ITR 661 (P&H) reversed. In Classic Binding Industries' case [2018] 407 ITR 429 (SC) the court, on the basis of section 80-IB(14)(c) of the Act, took the view that once the "initial assessment year" starts on the assessee fulfilling the conditions laid down in section 80-IC(2) , there cannot be another "initial assessment year" for the purposes of sectio…

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 280/GTY/2018[2010-11]Status: DisposedITAT Guwahati18 Sept 2019AY 2010-11

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…aining three years, i.e., the eighth, ninth and tenth assessment years. Decision of the Himachal Pradesh High Court in STOVEKRAFT INDIA v. CIT [2018] 400 ITR 225 (HP) affirmed. Decision of the Punjab and Haryana High Court in ADMAC FORMULATIONS v. CIT [2018] 409 ITR 661 (P&H) reversed. In Classic Binding Industries' case [2018] 407 ITR 429 (SC) the court, on the basis of section 80-IB(14)(c) of the Act, took the view that once the "initial assessment year" starts on the assessee fulfilling the conditions laid down in section 80-IC(2) , there cannot be another "initial assessment year" for the purposes of sectio…

M/S. Charu Rngineering Industries & M/S. Charu Innovation Department & Industries, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 279/GTY/2018[2012-13]Status: DisposedITAT Guwahati18 Sept 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…aining three years, i.e., the eighth, ninth and tenth assessment years. Decision of the Himachal Pradesh High Court in STOVEKRAFT INDIA v. CIT [2018] 400 ITR 225 (HP) affirmed. Decision of the Punjab and Haryana High Court in ADMAC FORMULATIONS v. CIT [2018] 409 ITR 661 (P&H) reversed. In Classic Binding Industries' case [2018] 407 ITR 429 (SC) the court, on the basis of section 80-IB(14)(c) of the Act, took the view that once the "initial assessment year" starts on the assessee fulfilling the conditions laid down in section 80-IC(2) , there cannot be another "initial assessment year" for the purposes of sectio…

ADMAC FORMULATIONS v. CIT (409 ITR 661) — Cited in 5 Judgments | BharatTax