Alembic ChemicalWorks Co. Ltd. Vs. CIT 77 ITR 377 (SC) v. Assam Bengal Cement Co. Ltd. v. CIT

227 ITR 779High Court#17273 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2022.

Judgments citing Alembic ChemicalWorks Co. Ltd. Vs. CIT 77 ITR 377 (SC) v. Assam Bengal Cement Co. Ltd. v. CIT

The Income Tax Officer, Ward-2(3)(7), Surat vs. Shri Abhishek L. Jain, Surat

In the result, the grounds of appeal raised by the revenue is partly allowed

ITA 344/SRT/2019[2007-08]Status: DisposedITAT Surat26 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.344/Srt/2019 (Ay 2007-08) (Hearing In Virtual Court) Income Tax Officer, Ward- Shri Abhishek L.Jain 2(3)(7), Room No. 414, 4Th Prop Of Manglam Export, Vs Floor, Anavil Business Centre, 302, Pipla Sheri, Adajan-Hajira Road, Mahidharpura, Adajan, Surat-395003 Pan : Abxpj 0344 G Surat-395009 अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)

…t [ITA No.1974/AHD/2016 (Surat Trib.)]  Simoni Gems vs. DCIT [ITA No.752/Mum/2018 (Mum.Trib.)]  ITO vs. Smt. Leena H Harde [ITA No.6429/Mum/2017 (Mum.Trib.)]  Sanjay Sawhney Vs PCIT (2002) 116 taxmann.com 701 (Delhi),  CIT Vs BPL System & projects Limited 227 ITR 779 (Ker),  Nitin P Chheda Vs ITO ITA No. 3944-3945/Mum/2018 dated 26.06.2019. 10. In rejoinder submission, Ld. CIT-DR for the Revenue submits that notice under section 143(2) was duly served upon the assessee. The assessee has not contested the assessment proceedings, except making appearance on one or two dates. Notice under section 148 was also s…

M/S. Ue Development India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 7(1)(1), Bangalore

In the result, the ITA No

ITA 2381/BANG/2019[2011-12]Status: DisposedITAT Bangalore09 Dec 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…e Industries Ltd. Vs. CIT 117 ITR 682 (Kar) iii. DCIT Vs. Max India Ltd. 105 TTJ 1002 (Amritsar – Trib) iv. Alembic ChemicalWorks Co. Ltd. Vs. CIT 77 ITR 377 (SC) v. Assam Bengal Cement Co. Ltd. Vs. CIT 27 ITR 34 (SC) vi. CIT Vs. BPL Systems and Projects Ltd. 227 ITR 779 (Ker) vii. CIT Vs. PragaTools Ltd. 157 ITR 282 (AP) viii. CIT Vs. Wolkem (P) Ltd Co. 258 ITR 350 (Raj) ix. Tejas Networks India Ltd. Vs. ACIT (ITA No.470/Bang/2006) (Bang – Trib.) x. CIT Vs. Tejas Networks India P. Ltd. 229 Taxman 40 (Kar) xi. Empire Jute Co. Ltd. Vs. CIT 124 ITR 1 (SC) xii. CIT Vs. Talisma Corporation (P) Ltd 40 taxmann.com 400…

Tata Advanced Materials Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(4), Bangalore

In the result, the ITA No

ITA 2182/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Sept 2020AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…e Industries Ltd. Vs. CIT 117 ITR 682 (Kar) iii. DCIT Vs. Max India Ltd. 105 TTJ 1002 (Amritsar – Trib) iv. Alembic ChemicalWorks Co. Ltd. Vs. CIT 77 ITR 377 (SC) v. Assam Bengal Cement Co. Ltd. Vs. CIT 27 ITR 34 (SC) vi. CIT Vs. BPL Systems and Projects Ltd. 227 ITR 779 (Ker) vii. CIT Vs. PragaTools Ltd. 157 ITR 282 (AP) viii. CIT Vs. Wolkem (P) Ltd Co. 258 ITR 350 (Raj) ix. Tejas Networks India Ltd. Vs. ACIT (ITA No.470/Bang/2006) (Bang – Trib.) x. CIT Vs. Tejas Networks India P. Ltd. 229 Taxman 40 (Kar) xi. Empire Jute Co. Ltd. Vs. CIT 124 ITR 1 (SC) xii. CIT Vs. Talisma Corporation (P) Ltd 40 taxmann.com 400…

M/S Tata Advanced Materials Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(4), Bangalore

In the result, the ITA No

ITA 2181/BANG/2018[2005-06]Status: DisposedITAT Bangalore28 Sept 2020AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…e Industries Ltd. Vs. CIT 117 ITR 682 (Kar) iii. DCIT Vs. Max India Ltd. 105 TTJ 1002 (Amritsar – Trib) iv. Alembic ChemicalWorks Co. Ltd. Vs. CIT 77 ITR 377 (SC) v. Assam Bengal Cement Co. Ltd. Vs. CIT 27 ITR 34 (SC) vi. CIT Vs. BPL Systems and Projects Ltd. 227 ITR 779 (Ker) vii. CIT Vs. PragaTools Ltd. 157 ITR 282 (AP) viii. CIT Vs. Wolkem (P) Ltd Co. 258 ITR 350 (Raj) ix. Tejas Networks India Ltd. Vs. ACIT (ITA No.470/Bang/2006) (Bang – Trib.) x. CIT Vs. Tejas Networks India P. Ltd. 229 Taxman 40 (Kar) xi. Empire Jute Co. Ltd. Vs. CIT 124 ITR 1 (SC) xii. CIT Vs. Talisma Corporation (P) Ltd 40 taxmann.com 400…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Shiv Vegpro Pvt. Ltd., Kota

In the result, appeal of the revenue is dismissed

ITA 739/JPR/2019[2011-12]Status: DisposedITAT Jaipur30 Jul 2020AY 2011-12
For Appellant: Shri Mahendra Gargieya (Advocate)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 144Section 147Section 148Section 68

…led by the revenue. Therefore, he has pleaded that the objection raised by the assessee may be decided before taking up the appeal of the revenue. In support of his contention, he has relied upon the following decisions :- CIT vs. BPL Systems & Projects Ltd. 227 ITR 779 (Ker.) PCIT vs. Sun Pharmaceuticals Industries Ltd. 86 taxmann.com 148 (Guj.) The ld. A/R has further submitted that since the original assessment was completed under section 143(3) and reopening of the assessment is after the expiry of 4 years from the end of the assessment year, therefore, in the absence of failure on the part of the assess…

Alembic ChemicalWorks Co. Ltd. Vs. CIT 77 ITR 377 (SC) v. Assam Bengal Cement Co. Ltd. v. CIT (227 ITR 779) — Cited in 5 Judgments | BharatTax