CIT v. Arihant Industries Ltd.

255 ITR 458High Court2002#20138 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 10ASection 10AASection 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 154

Judgments citing CIT v. Arihant Industries Ltd.

Universal Biomass Energy Private Limited, Guruharsahai vs. Income Tax Officer Ward-3(1), Ferozepur

In the result, the appeal of the assessee is allowed

ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I

…issue raised by the ld. CIT(A) that appeal has not been preferred against the order u/s 143(1), the ld. AR relied on the judgment of the Hon’ble jurisdictional High Court in the case of CIT vs. Arihant Industries Ltd. ITA No. 11/2002 (dated 08th March, 2002) 255 ITR 458 (P & H) to submit that the Hon’ble High Court has examined this issue and has observed that the intimation u/s 143(1) is given without prejudice to the sub section (2) which makes the position clear that even when intimation u/s 143(1) has been issued, proceedings for assessment u/s 143(3) can be issued . 10.2 The Ld. AR concluded his arguments p…

Ici India Ltd., Kolkata vs. DCIT, Cir-10, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 850/KOL/2007[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…that the impugned order under s. 154 read with section 143(1)1(a) was passed after insurance of notice under s. 143(2) of the Act. The law in this matter is fairly settled by the decision of the P & H High Court in the case of CIT v. Arihant Industries Ltd. (255 ITR 458) wherein it has been held that proceedings u/s. 154 cannot be initiated after issuance of notice u/s. 143(2). 3. In the result, the assessee’s appeal is allowed while the revenue’s appeal is dismissed.” We understand from the aforesaid discussion that the issue of notice for rectification and passing of orders under section 154 to rectify the in…

DCIT, Cir-10, Kolkata vs. M/S Ici India Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1021/KOL/2007[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…that the impugned order under s. 154 read with section 143(1)1(a) was passed after insurance of notice under s. 143(2) of the Act. The law in this matter is fairly settled by the decision of the P & H High Court in the case of CIT v. Arihant Industries Ltd. (255 ITR 458) wherein it has been held that proceedings u/s. 154 cannot be initiated after issuance of notice u/s. 143(2). 3. In the result, the assessee’s appeal is allowed while the revenue’s appeal is dismissed.” We understand from the aforesaid discussion that the issue of notice for rectification and passing of orders under section 154 to rectify the in…

ACIT, Cir-10, Kolkata vs. M/S Ici India Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 2355/KOL/2005[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…that the impugned order under s. 154 read with section 143(1)1(a) was passed after insurance of notice under s. 143(2) of the Act. The law in this matter is fairly settled by the decision of the P & H High Court in the case of CIT v. Arihant Industries Ltd. (255 ITR 458) wherein it has been held that proceedings u/s. 154 cannot be initiated after issuance of notice u/s. 143(2). 3. In the result, the assessee’s appeal is allowed while the revenue’s appeal is dismissed.” We understand from the aforesaid discussion that the issue of notice for rectification and passing of orders under section 154 to rectify the in…

CIT v. Arihant Industries Ltd. (255 ITR 458) — Cited in 4 Judgments | BharatTax