How many judgments cite CIT v. Bakelite Hylam Ltd.?

24 judgments on BharatTax cite CIT v. Bakelite Hylam Ltd. (237 ITR 392), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Bakelite Hylam Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 133(6), Section 147, Section 14A, Section 143(2), Section 115-O.

CIT v. Bakelite Hylam Ltd.

237 ITR 392High Court1999#4896 most cited

What is CIT v. Bakelite Hylam Ltd. authority for?

An assessing authority is entitled to determine the quantum of refund during a regular assessment made under section 143(3), and the assessed income can fall below the returned income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Bakelite Hylam Ltd. · 237 ITR 392 · 1999 · HC · section 143(3) · assessed income below returned income · quantum of refund · regular assessment · CBDT circular 549

Also reported as

107 Taxmann 429

Sections most often in play

Section 143(3)Section 133(6)Section 147 Section 14A Section 143(2)Section 115-O Section 17(2)(vi)Section 17(iv)

Issues it is cited on

perquisite value section 17(2)(iiia)principal purpose test multilateral instrument section 90(1)section 10(15)fixed place pe treaty benefits ppt tax residency certificate azadi bachao andolan strategic investment

Judgments citing CIT v. Bakelite Hylam Ltd.

JCIT, (OSD), Cir-8(1), Kolkata vs. M/S Hi-Tech Systems & Services Ltd., Kolkata

In the result, both the appeals of the revenue as well as the cross objections of the assessee are dismissed

ITA 1195/KOL/2016[2007-08]Status: DisposedITAT Kolkata07 Mar 2018AY 2007-08

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1194-1196/Kol/2016 Assessment Years : 2006-07, 2007-08 & 2008-09 Jcit, Osd, Circle-8(1), Kolkata -Vs- M/S Hi-Tech Systems & Services Ltd. [Pan: Aaach 6621 F] (Appellant) (Respondent) C.O. Nos. 43-45/Kol/2016 (Arising Out Of I.T.A Nos. 1194-1196/Kol/2016) Assessment Years : 2006-07, 2007-08 & 2008-09 M/S Hi-Tech Systems & Services Ltd. -Vs- Jcit, Osd, Circle-8(1), Kolkata [Pan: Aaach 6621 F] (Appellant) (Respondent)

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Subash Agarwal, Advocate

Section 143(3)Section 154Section 28Section 29Section 32Section 32(1)Section 80I

…ssee further submitted that the income assessed u/s 143(3) of the Act can be modified even if the same has gone below the returned income. In support of this proposition, it placed reliance on the following decisions:- a) CIT vs Bakelite Hylam Ltd reported in 237 ITR 392 (AP) b) Gujarat Gas Co. Ltd vs JCIT reported in 245 ITR 84 (Guj) c) Milton Laminates Ltd vs CIT reported in 37 taxmann.com 249 (Guj) 6. The ld CITA in this regard observed :- “I have carefully gone through the submissions of AR of the appellant along with the judgments relied upon by him. I have also perused the rectification order u/s. 154. On…

JCIT, (OSD), Cir-8(1), Kolkata vs. M/S Hi-Tech Systems & Services Ltd., Kolkata

In the result, both the appeals of the revenue as well as the cross objections of the assessee are dismissed

ITA 1194/KOL/2016[2006-07]Status: DisposedITAT Kolkata07 Mar 2018AY 2006-07

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Subash Agarwal, Advocate

Section 143(3)Section 154Section 28Section 29Section 32Section 32(1)Section 80I

Sajjan India Ltd, Mumbai vs. Addl CIT RG 7(2), Mumbai

In the result the appeal of the assessee and revenue for AY 2011-12

ITA 5550/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Nov 2017AY 2011-12

Bench: Shri C.N.Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5550/Mum/2015 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Sajjan India Limited Addl. Cit, Range 7(2) C/O Shankarlal Jain & Aayakar Bhawan Associates , 12, Engineer M K Road V. Building, 265, Princess Queens Road Street, Mumbai-400020 Mumbai-400020 स्थायी ऱेखा सं./ Pan : Aaacs6498M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Shankarlal JainFor Respondent: Shri. V. Jenardhanan, DR

Section 115JSection 143(3)Section 14A

…andate and provisions of the 1961 Act as the tax can only 7 I.T.A. No. 5550/Mum/2015 I.T.A. No. 5751/Mum/2015 I.T.A.No. 6865/Mum/2016 be levied by the authority of law. The Hon‟ble Andhra Pradesh High Court in the case of CIT v. Bakelite Hylam Limited(1999) 237 ITR 392(AP) as well Hon;ble Gujarat High Court in the case of Gujarat Gas Company Limited v. JCIT reported in (2000) 245 ITR 84(Guj) has taken a similar view. Hon‟ble Gujarat High Court in the case of Gujarat Gas Company Limited(supra) has arrived at the said decision after considering CBDT circular No. 549 dated 31-10-1989 (1990) 182 ITR (st) 1 while ar…

DCIT (OSD) RG 8(1), Mumbai vs. Dhl Lemuir Logistics P.Ltd, Mumbai

In the result, appeal stands dismissed

ITA 6762/MUM/2013[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Nabin Kumar Pradhan

For Appellant: Shri Vijay KothariFor Respondent: Shri B. Jaykumar

…the return of income. Learned Authorised Representative submitted, the issue has been settled in favour of the assessee by various judicial precedents as under:– i) CIT v/s Pruthvi Brokers & Shareholders Pvt. Ltd. 349 ITR 336; ii) CIT v/s Bakelite Hylam Ltd. 237 ITR 392; and iii) Gujarat Gas Co. v/s JCIT, 245 ITR 84. 10. In support of his contention that depreciation is allowable on intangible assets like goodwill, learned Authorised Representative relied upon the following decisions also. 8 M/s. DHL Lemuir Logistics P. Ltd. i) Viacom 18 Media v/s ACIT, ITA no.7336/Mum./2012, dated 29.1.2016; ii) SKS Micro Fin…