CIT v. Dalmia Dadri Cement Lid (77 ITR 410)

DCIT,CENTRAL CIRCLE-1, GUWAHATI vs. SATISH JALAN, SHILLONG

Appeal of the Revenue is allowed for statistical purposes

ITA 62/GTY/2025[2017-18]Status: DisposedITAT Guwahati17 Nov 2025AY 2017-18

Bench: Hon'Ble Itat. 3. There Are Currently More Than 300 Time Barred Assessment & 200 Penalty Cases Are Pending In This Office. Due To Shortage Of Manpower It Was Delayed In The Filing Of Appeal Before Hon'Ble Itat.

Section 131Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 62/GTY/2025 Assessment Year: 2017-18 DCIT, Central Circle-1, Aayakar Bhawan, Christian Basti, GS Road, Assam – 781005 .....................…...……………....Appellant vs. Satish Jalan, Howeel Road, Lalban, Shillong - 793004 [PAN: ADCPJ0750D] ...…..…................................. Respondent Appearances by: Assessee represented by : S.P. Bhati, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Da…

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu

Section 11Section 12ASection 143(3)Section 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1012/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal and Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, s Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. PAN: AAALP0097L Appellant/ Assessee Respondent /Revenue Assessee by Shri Vipul Joshi – AR Revenue by Shri Ajay Kumar Keshari & Shri Rajesh Gawali– DR’s Date of hearing 17/04/2024 Date of prono…

SH. CHANDRA KANT CHAHAL,DEHRADUN vs. ITO, DEHRADUN

In the result, appeal of the assessee is partly allowed as indicated above

ITA 2813/DEL/2017[2011-12]Status: DisposedITAT Dehradun22 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasada N D Shrim. Balaganesh

For Appellant: Shri Alok jain, Adv.; &

Section 143(3)Section 147Section 148Section 250(6)Section 50C

…en the parties only and the decision given in an assessment for an earlier year is not binding either on the assessee or on the department in a subsequent year, but this is not an absolute rule. In Commissioner of Income-tax v. Dalmia Dadri Cement Ltd. [1970] 77 ITR 410, 420 (Punj) a Division Bench of this court observed as under : "An assessment for a particular year is final and conclusive between the parties only in relation to the assessment for that year and the decisions given in an assessment for an earlier year are not binding either on the assessee or the department in a subsequent year. But this rule is…

MEASAGE G. G OILS & FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

In the result, the appeals of the assessee bearing ITA No

ITA 513/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

…ther judgments as cited above. For the purpose of consistency, the following judgments are being respectfully reliedwhich are as follows: - I.T.A. Nos.189/Asr/2018&513/Asr/2019 16 Assessment Years: 2014-15& 2016-17 a. CIT Vs/ DalmiaDadri Cement Ltd. (1970) 77 ITR 410 (P&H) “Held also, that though as a general rule the principle of res judicata is not applicable to decisions of income tax authorities and an assessment for a particular year is final and conclusive between the parties only in relation to the assessment for that year and the decisions given in an assessment for an earlier year are not binding eit…

MESERS G.G CONTINEENTAL TRADES PVT.LTD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-I, BATHINDA

In the result, the appeals of the assessee bearing ITA No

ITA 189/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

…ther judgments as cited above. For the purpose of consistency, the following judgments are being respectfully reliedwhich are as follows: - I.T.A. Nos.189/Asr/2018&513/Asr/2019 16 Assessment Years: 2014-15& 2016-17 a. CIT Vs/ DalmiaDadri Cement Ltd. (1970) 77 ITR 410 (P&H) “Held also, that though as a general rule the principle of res judicata is not applicable to decisions of income tax authorities and an assessment for a particular year is final and conclusive between the parties only in relation to the assessment for that year and the decisions given in an assessment for an earlier year are not binding eit…

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, the appeal of the assessee bearing ITA No

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

…are capital receipts upto AY 2017-18 are attached in the Indexed Judgment Set] 16. It is also submitted herewith that consistency has to be maintained in the Income Tax Proceedings also as per the following judgments: a. CIT Vs/ DalmiaDadri Cement Ltd. (1970) 77 ITR 410 (P&H) “Held also, that though as a general rule the principle of res judicata is not applicable to decisions of income tax authorities and an assessment for a particular year is final and conclusive between the parties only in relation to the I.T.A. No.193/Asr/2022 27 Assessment Year: 2018-19 assessment for that year and the decisions given in a…

SHRI SWARAN SINGH,JALANDHAR vs. INCOME TAX OFFICER WARD-4(1), JALANDHAR

The appeal of the assesse is allowed in the terms indicated as above

ITA 11/ASR/2020[2011-12]Status: DisposedITAT Amritsar23 Feb 2023AY 2011-12

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Mrs. Kanchan Garg, Sr. DR

Section 147Section 148Section 44A

…lk, then on the same facts and circumstances, the department cannot take another view as the consistency is 5 Swaran Singh v. ITO required to be maintained. The Reliance is being placed on the following judgments:- a. CIT Vs/ Dalmia Dadri Cement Ltd. (1970) 77 ITR 410 (P&H) “Held also, that though as a general rule the principle of res judicata is not applicable to decisions of income tax authorities and an assessment for a particular year is final and conclusive between the parties only in relation to the assessment for that year and the decisions given in an assessment for an earlier year are not binding eit…

GRASIM INDUSTRIES LTD. vs. ADDL. CIT RANGE 6(3),

In the result, appeal filed by the assesse and revenue are partly allowed

ITA 4753/MUM/2004[2002-03]Status: DisposedITAT Mumbai14 Dec 2021AY 2002-03

Bench: Shri Saktijit Dey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blegrasim Industries Limited V. Addl. Cit, Range 6(3) Corporate Finance Division 5Th Floor, Room No. 505 Aditya Birla Centre “A” Wing Aayakar Bhavan 2Nd Floor, S.K. Ahire Marg, Worli Mumbai Mumbai-400025 Pan: Aaacg4464B Appellant Respondent Dy. Cit, Range 6(3), V. Grasim Industries Limited, 5Th Floor, Room No. 505, Corporate Finance Division, Aayakar Bhavan, Aditya Birla Centre, “A” Wing, Mumbai-20. 2Nd Floor, S.K. Ahire Marg Worli, Mumbai-400025 Pan: Aaacg4464B Appellant Respondent Assessee By : Shri J.D. Mistry Revenue By : Shri Sandeep Raj & Shri Vijay Kumar Menon

For Appellant: Shri J.D. MistryFor Respondent: Shri Sandeep Raj &

Section 143(3)Section 36(1)(vii)Section 43BSection 80Section 80H

…Ltd., [124 ITR 1 (SC)], Western India Oil Distribution Co. Ltd., [77 ITR 140 (Bom)], Simson & Company Ltd., [230 ITR 794 (Mad)], Health & Co. (P.) Ltd., [114 ITR 605, Single Tea & Agricultural Industries Ltd 250 ITR 274 (Cal.)] and Dalmia Dadri Cement Ltd., [77 ITR 410 P & H)] and requested the same be adopted in the case of assessee also. 88. Ld. DR vehemently supported the order of the Assessing Officer and submitted that the liabilities were not ascertained therefore, this cannot be allowed, by referring to the findings of Ld CIT(A) in page 14 of the order. He also relied on the case law relied by the AO. 5…