Chunnilal Onkarmal (P) Ltd. v. CIT

224 ITR 233High Court1997#23734 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2009 to 2022.

Judgments citing Chunnilal Onkarmal (P) Ltd. v. CIT

Shri. Manjit Krishan Malhotra, Abohar vs. Principal Commissioner of Income Tax, Bathinda

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

…on also in regard thereto.—CIT vs. Ralson Industries Ltd. (2005) 197 CTR (MP) 680 : (2005) 276 ITR 368 (MP) set aside; CIT vs. Vippy Solvex Products (P) Ltd. (1997) 228 ITR 587 (MP) overruled; Chunnilal Onkarmal (P) Ltd. vs. CIT (1996) 135 CTR (MP) 1 : (1997) 224 ITR 233 (MP) distinguished. (Paras 7 & 11 to 14) Conclusion : Scope and ambit of a proceeding for rectification of an order under s. 154 and a proceeding for revision under s. 263 are distinct and different; revisional authority is not denuded of its revisional jurisdiction under s. 263 merely because an order of assessment has undergone rectification…

Sh. Manjit Krishan Malhotra, Abohar vs. Pr. Commissioner of Incme Tax, Bathinda

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

…on also in regard thereto.—CIT vs. Ralson Industries Ltd. (2005) 197 CTR (MP) 680 : (2005) 276 ITR 368 (MP) set aside; CIT vs. Vippy Solvex Products (P) Ltd. (1997) 228 ITR 587 (MP) overruled; Chunnilal Onkarmal (P) Ltd. vs. CIT (1996) 135 CTR (MP) 1 : (1997) 224 ITR 233 (MP) distinguished. (Paras 7 & 11 to 14) Conclusion : Scope and ambit of a proceeding for rectification of an order under s. 154 and a proceeding for revision under s. 263 are distinct and different; revisional authority is not denuded of its revisional jurisdiction under s. 263 merely because an order of assessment has undergone rectification…

Commissioner of Income Tax Delhi IV vs. Dlf Power Ltd

ITA/176/2009HC Delhi09 Oct 2009

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Section 115JSection 143(3)Section 154Section 263Section 80Section 80A(2)

…not be invocation of power under s. 263 of the Act in respect of the order which is not in existence. To buttress his submission he has placed reliance on the decisions rendered in the case of Chunnilal Inkarmal (P) Ltd. v/s. CIT (1996) 135 (M_ 1: (1997) 224 ITR 233 (MP) and CIT vs. Vippy Solvex Products (P) Ltd. (supra). 7. To appreciate the aforesaid submission, it is relevant to reproduce s. 263(1)(c) of the Act. The said provision reads as under :- “263(1)(c). Where any order referred to in this sub- section and passed by the AO, had been the subject matter of any appeal filed on or before o…

Chunnilal Onkarmal (P) Ltd. v. CIT (224 ITR 233) — Cited in 3 Judgments | BharatTax