CIT v. Haryana State Handloom & Handicrafts Corpn. Ltd.

336 ITR 699High Court2011#24560 most cited
3

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

Judgments citing CIT v. Haryana State Handloom & Handicrafts Corpn. Ltd.

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)

…er for the same assessment year against the same assessee cannot be permitted nor can be justified in law. The Punjab & Haryana High Court has reiterated the same view again in the recent case of CIT vs. Haryana State Handloom & Handicrafts Corpn. Ltd. (2011) 336 ITR 699 (P&H). 20.3 The Karnataka High Court in CIT vs. Manjit Singh Sachdeva (2009) 310 ITR 357 (Kar) has also held that no action for rectification is permissible to modify the Intimation after regular assessment is taken up under section 143(2). The Supreme Court in CIT vs. Gujarat Electricity Board (2003) 181 CTR (SC) 28 : (2003) 260 ITR 84 (SC) ha…

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)

…er for the same assessment year against the same assessee cannot be permitted nor can be justified in law. The Punjab & Haryana High Court has reiterated the same view again in the recent case of CIT vs. Haryana State Handloom & Handicrafts Corpn. Ltd. (2011) 336 ITR 699 (P&H). 20.3 The Karnataka High Court in CIT vs. Manjit Singh Sachdeva (2009) 310 ITR 357 (Kar) has also held that no action for rectification is permissible to modify the Intimation after regular assessment is taken up under section 143(2). The Supreme Court in CIT vs. Gujarat Electricity Board (2003) 181 CTR (SC) 28 : (2003) 260 ITR 84 (SC) ha…

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)

…er for the same assessment year against the same assessee cannot be permitted nor can be justified in law. The Punjab & Haryana High Court has reiterated the same view again in the recent case of CIT vs. Haryana State Handloom & Handicrafts Corpn. Ltd. (2011) 336 ITR 699 (P&H). 20.3 The Karnataka High Court in CIT vs. Manjit Singh Sachdeva (2009) 310 ITR 357 (Kar) has also held that no action for rectification is permissible to modify the Intimation after regular assessment is taken up under section 143(2). The Supreme Court in CIT vs. Gujarat Electricity Board (2003) 181 CTR (SC) 28 : (2003) 260 ITR 84 (SC) ha…