Bhawani Cotton Mills Ltd. v. State of Punjab

20 STC 290Reported decision1967#19735 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 367,842 Indian tax judgments — from 2023 to 2023.

Judgments citing Bhawani Cotton Mills Ltd. v. State of Punjab

M/S. Jack N Jill, Dimapur vs. Income Tax Officer, TDS-1, Guwahati

In the result, all the four appeals of the assessee are allowed

ITA 17/GTY/2022[2019-20]Status: DisposedITAT Guwahati12 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

…elf is exempted, any deduction/collection, on account of income-tax, at source, would be beyond the powers conferred by the provisions of the Act. The following passage from the judgment of the apex court in Bhawani Cotton Mills Ltd. v. State of Punjab (1967) 20 STC 290; [1967) AIR 1967 SC 1616, 1623, though made in somewhat different context may be usefully extracted hereunder (page 330 of 20 STC): "If a person is not liable for payment of tax at all, at any time, the collection of tax from him, with a possible contingency of refund at a later stage, will not make the original levy valid; because, if particular…

M/S. Jack N Jill, Dimapur vs. Income Tax Officer, TDS-1, Guwahati

In the result, all the four appeals of the assessee are allowed

ITA 16/GTY/2022[2018-19]Status: DisposedITAT Guwahati12 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

…elf is exempted, any deduction/collection, on account of income-tax, at source, would be beyond the powers conferred by the provisions of the Act. The following passage from the judgment of the apex court in Bhawani Cotton Mills Ltd. v. State of Punjab (1967) 20 STC 290; [1967) AIR 1967 SC 1616, 1623, though made in somewhat different context may be usefully extracted hereunder (page 330 of 20 STC): "If a person is not liable for payment of tax at all, at any time, the collection of tax from him, with a possible contingency of refund at a later stage, will not make the original levy valid; because, if particular…

M/S. Jack N Jill, Dimapur vs. Income Tax Officer, TDS-1, Guwahati

In the result, all the four appeals of the assessee are allowed

ITA 15/GTY/2022[2017-18]Status: DisposedITAT Guwahati12 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

…elf is exempted, any deduction/collection, on account of income-tax, at source, would be beyond the powers conferred by the provisions of the Act. The following passage from the judgment of the apex court in Bhawani Cotton Mills Ltd. v. State of Punjab (1967) 20 STC 290; [1967) AIR 1967 SC 1616, 1623, though made in somewhat different context may be usefully extracted hereunder (page 330 of 20 STC): "If a person is not liable for payment of tax at all, at any time, the collection of tax from him, with a possible contingency of refund at a later stage, will not make the original levy valid; because, if particular…

M/S. Jack N Jill, Dimapur vs. Income Tax Officer, TDS-1, Guwahati

In the result, all the four appeals of the assessee are allowed

ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

…elf is exempted, any deduction/collection, on account of income-tax, at source, would be beyond the powers conferred by the provisions of the Act. The following passage from the judgment of the apex court in Bhawani Cotton Mills Ltd. v. State of Punjab (1967) 20 STC 290; [1967) AIR 1967 SC 1616, 1623, though made in somewhat different context may be usefully extracted hereunder (page 330 of 20 STC): "If a person is not liable for payment of tax at all, at any time, the collection of tax from him, with a possible contingency of refund at a later stage, will not make the original levy valid; because, if particular…