Bagaria Vegetable Products Ltd. v. JCIT 303 ITR (AT) 278 (Pun

22 SOT 68Income Tax Appellate Tribunal2008#11296 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2024.

Judgments citing Bagaria Vegetable Products Ltd. v. JCIT 303 ITR (AT) 278 (Pun

Trimurti Grihanirman Pvt. Ltd., Kolkata vs. PCIT, Kol-2, Kolkata

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

ITA 525/KOL/2023[2018-19]Status: DisposedITAT Kolkata23 Sept 2024AY 2018-19

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 263

…odities Ltd. v. Dy. CIT [2011] 9 taxmann.com 128 (Hyd.)- Para.5.1. (x) Fabindia Overseas (P.) Ltd. v. Dy. CIT [2011] 10 taxmann.com 70 (Delhi)- Para.8. (xi) Rajiv Agnihotri v. CIT [2009] 125 TTJ 428 (Delhi)-Para.5. (xii) Ahalya Trading (P.) Ltd. v. CIT [2008] 22 SOT 68 (Mum.)- Para.6. 3.5. Considering the totality of facts and circumstances, and the discussion above [especially point ‘ix’ of para 3.4 (supra)], it deserves to be held that the appellant has duly shown the value of WIP in the accounts as was required to be done considering the merger of M/s. Trimurti Kunj Pvt. Ltd. with it and the subsequent NCLT or…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…attention is also drawn to the decision in the case of Manmal Jain v. ITO (10) 39 SOT 5 (URO) and also to the decision of Delhi High Court in the case of CIT v. Eicher Ltd. (07) 294 ITR 310 and also to the decisions reported in 108/ 116 TTJ 225 (Ahd.-B)/(08) 22 SOT 68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which are accepted by the AO do not find plac…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…attention is also drawn to the decision in the case of Manmal Jain v. ITO (10) 39 SOT 5 (URO) and also to the decision of Delhi High Court in the case of CIT v. Eicher Ltd. (07) 294 ITR 310 and also to the decisions reported in 108/ 116 TTJ 225 (Ahd.-B)/(08) 22 SOT 68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which are accepted by the AO do not find plac…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…attention is also drawn to the decision in the case of Manmal Jain v. ITO (10) 39 SOT 5 (URO) and also to the decision of Delhi High Court in the case of CIT v. Eicher Ltd. (07) 294 ITR 310 and also to the decisions reported in 108/ 116 TTJ 225 (Ahd.-B)/(08) 22 SOT 68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which are accepted by the AO do not find plac…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…attention is also drawn to the decision in the case of Manmal Jain v. ITO (10) 39 SOT 5 (URO) and also to the decision of Delhi High Court in the case of CIT v. Eicher Ltd. (07) 294 ITR 310 and also to the decisions reported in 108/ 116 TTJ 225 (Ahd.-B)/(08) 22 SOT 68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which are accepted by the AO do not find plac…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…attention is also drawn to the decision in the case of Manmal Jain v. ITO (10) 39 SOT 5 (URO) and also to the decision of Delhi High Court in the case of CIT v. Eicher Ltd. (07) 294 ITR 310 and also to the decisions reported in 108/ 116 TTJ 225 (Ahd.-B)/(08) 22 SOT 68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which are accepted by the AO do not find plac…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…attention is also drawn to the decision in the case of Manmal Jain v. ITO (10) 39 SOT 5 (URO) and also to the decision of Delhi High Court in the case of CIT v. Eicher Ltd. (07) 294 ITR 310 and also to the decisions reported in 108/ 116 TTJ 225 (Ahd.-B)/(08) 22 SOT 68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which are accepted by the AO do not find plac…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT (Central), Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…attention is also drawn to the decision in the case of Manmal Jain v. ITO (10) 39 SOT 5 (URO) and also to the decision of Delhi High Court in the case of CIT v. Eicher Ltd. (07) 294 ITR 310 and also to the decisions reported in 108/ 116 TTJ 225 (Ahd.-B)/(08) 22 SOT 68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which are accepted by the AO do not find plac…

M/S Fazal Frozen Foods Pvt. Ltd., Meerut vs. CIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 2837/DEL/2013[2008-09]Status: DisposedITAT Delhi11 Jan 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 263Section 36

…the impugned order cannot be termed erroneous since one of the possible views has been adopted and the matter has become final. Reliance in this regard is placed on Bagaria Vegetable Products Ltd Vs JCIT 303 ITR (AT) 278 (Pun e) Ahalya Trading Pvt Ltd Vs CIT 22 SOT 68( Mumbai) CIT Vs Munjal Castings 303 ITR 23 ( P&H) CIT V s RK Construction Co. 313 ITR 65( Guj) Reliance for this proposition is placed on:- CIT V s Valliammal D. 230 ITR 695 Madras Dhruv N Shah Vs DCIT 273 ITR (AT) 59 Bombay Various courts have held that under the revisionary powers, it is not open for the CIT to prescribe the nature and level o…

Bagaria Vegetable Products Ltd. v. JCIT 303 ITR (AT) 278 (Pun (22 SOT 68) — Cited in 9 Judgments | BharatTax