CIT v. Ashok Paper Mills Ltd.

256 ITR 673Reported decision#20147 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. Ashok Paper Mills Ltd.

Indiasoft Technologies Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 434/PUN/2016[2011-12]Status: DisposedITAT Pune12 Feb 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

…ould not apply in the case of assessee in the light of CBDT clarification vide letter No.[F.No.500/111/2009- FTD-1(PT.)] dated 29.05.2012. The ld. AR further submitted that Hon'ble Gauhati High Court in the case of CIT Vs. Ashok Paper Mills Ltd. reported as 256 ITR 673 has held that the act or omission for which no additional income A.Ys.2008-09 to 2011-12 tax was payable as per law in force at a given time cannot be subjected to additional taxation with retrospective effect specially when the imprint of penalty is ex-facie visible in the amended provision. The TDS is to be deducted by the payer on the basis…

Indiasoft Technologies Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 433/PUN/2016[2010-11]Status: DisposedITAT Pune12 Feb 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

…ould not apply in the case of assessee in the light of CBDT clarification vide letter No.[F.No.500/111/2009- FTD-1(PT.)] dated 29.05.2012. The ld. AR further submitted that Hon'ble Gauhati High Court in the case of CIT Vs. Ashok Paper Mills Ltd. reported as 256 ITR 673 has held that the act or omission for which no additional income A.Ys.2008-09 to 2011-12 tax was payable as per law in force at a given time cannot be subjected to additional taxation with retrospective effect specially when the imprint of penalty is ex-facie visible in the amended provision. The TDS is to be deducted by the payer on the basis…

Indiasoft Technologies Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 432/PUN/2016[2009-10]Status: DisposedITAT Pune12 Feb 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

…ould not apply in the case of assessee in the light of CBDT clarification vide letter No.[F.No.500/111/2009- FTD-1(PT.)] dated 29.05.2012. The ld. AR further submitted that Hon'ble Gauhati High Court in the case of CIT Vs. Ashok Paper Mills Ltd. reported as 256 ITR 673 has held that the act or omission for which no additional income A.Ys.2008-09 to 2011-12 tax was payable as per law in force at a given time cannot be subjected to additional taxation with retrospective effect specially when the imprint of penalty is ex-facie visible in the amended provision. The TDS is to be deducted by the payer on the basis…

Indiasoft Technologies Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 431/PUN/2016[2008-09]Status: DisposedITAT Pune12 Feb 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

…ould not apply in the case of assessee in the light of CBDT clarification vide letter No.[F.No.500/111/2009- FTD-1(PT.)] dated 29.05.2012. The ld. AR further submitted that Hon'ble Gauhati High Court in the case of CIT Vs. Ashok Paper Mills Ltd. reported as 256 ITR 673 has held that the act or omission for which no additional income A.Ys.2008-09 to 2011-12 tax was payable as per law in force at a given time cannot be subjected to additional taxation with retrospective effect specially when the imprint of penalty is ex-facie visible in the amended provision. The TDS is to be deducted by the payer on the basis…

CIT v. Ashok Paper Mills Ltd. (256 ITR 673) — Cited in 4 Judgments | BharatTax