CIT v. Himalaya Drug Co.

135 ITR 368High Court1982#16668 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2014 to 2025.

Sections most often in play

Section 143(3)Section 115JB Section 153 Section 10(38)Section 14A Section 144B Section 14A(2)Section 156

Issues it is cited on

section 150 section 65 book profits section 115jb income-tax officer section 153 section 15 section 143 prescribed transfer section 14 section 143(3)

Judgments citing CIT v. Himalaya Drug Co.

Raymix Concrete India Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-5(1), Chennai

In the result, the appeal of the assessee is partly allowed

ITA 2771/CHNY/2024[2015-16]Status: DisposedITAT Chennai08 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.2771/Chny/2024 Assessment Years: 2015-16 Raymix Concrete India Private Limited, Deputy Commissioner Of Income No.1/107 & 108, Agr Tower, Tax, P.H.Road, Nerkundram, Corporate Circle-5(1), Chennai- 600 107 Chennai. [Pan: Aaecr6993A] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Lekha,C.A प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 12.06.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Ms.Lekha,C.AFor Respondent: Ms.R.Anitha, Addl.CIT

Section 37

…ax payable and when it is signed or initialled by the Income-tax Officer, it is certainly an order in writing by the Income-tax Officer, determining the tax payable, within the meaning of section 143(3). It may be, as stated in CIT v. Himalaya Drug Co. [1982] 135 ITR 368 (All), only atax calculation form for departmental purposes as it also contains columns and code numbers to facilitate computerisation of the particulars contained therein for statistical purposes but this does not detract from its being considered as an order in writing determining the sum payable by the assessee. We are unable to see why this d…

Writemen Media Private Limited, Bengaluru vs. Income Tax Officer, Ward-7(1)(3), Bengaluru

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1516/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore

Section 115JSection 143(3)Section 153Section 56(2)(viib)

…ax payable and when it is signed or initialled by the Income-tax Officer, it is certainly an order in writing by the Income-tax Officer, determining the tax payable, within the meaning of section 143(3). It may be, as stated in CIT v. Himalaya Drug Co. [1982] 135 ITR 368 (All), only a tax calculation form for departmental purposes as it also contains columns and code numbers to facilitate computerisation of the particulars contained therein for statistical purposes but this does not detract from its being considered as an order in writing determining the sum payable by the assessee. We are unable to see why this…

ACIT-1(1)(1), Mumbai vs. M/S Bennett Coleman & Company Limited, Mumbai

Appeal of the assessee is allowed and revenue is dismissed

ITA 1520/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Sept 2024AY 2018-2019

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleι.Τ.Α. No.1387/Mum/2023 (Assessment Year: 2018-19) Bennett Coleman & Co Ltd. The Times Of India Building, Dr. Dadabhai Naoroji Road Fort, Mumbai-400 001 [Pan: Aaacb4373Q] Vs National Faceless Assessment Centre, Delhi अपीलार्थी/ (Appellant) प्रत्य्थी / (Respondent) Ι.Τ.Α. No.1520/Mum/2023 (Assessment Year: 2018-19) Acit-1(1)(1), Mumbai Vs Bennett Coleman & Co Ltd. The Times Of India Building, Dr. Dadabhai Naoroji Road Fort, Mumbai-400 001 [Pan: Aaacb4373Q] Assessee By : Shri P.J. Pardiwala A/W. Shri Madhur Agrawal, Shri Jas Sanghavi, Shri Yash Prakash & Shri Vikas Poojary Revenue By : Shri S. Srinivasu Cit Dr A/W. Shri Ashok Ambastha, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 12.09.2024 घोषणा की तारीख /Date Of Pronouncement: 30.09.2024 2 आदेश/Order आयकर अपीलीय अधिकरण Income Tax Appellate Tribunal Ι.Τ.Α. No.1387/Mum/2023 & 1520/Mum/2023 Bennett Coleman & Co. Ltd. Per Narendra Kumar Billaiya, Am

For Appellant: Shri P.J. Pardiwala a/w. Shri MadhurFor Respondent: Shri S. Srinivasu CIT DR a/w. Shri Ashok

Section 10(38)Section 115JSection 14ASection 14A(2)Section 153

…form for determination of tax payable and when it is signed or initialled by the I.T.O., it is certainly an order in writing by the I.T.O. determining the tax payable within the meaning of Section 143(3). It may be, as stated in CIT v. Himalaya Drug Co. [1982]135 ITR 368(All) only a tax calculation form for departmental purposes as it also contains columns and code numbers to facilitate computerization of the particulars contained 11 therein for statistical purposes but this does not detract from its being considered as an order in writing determining the sum payable by the assessee. We are unable to see why this…

Bennett Coleman & Co. Ltd, Mumbai vs. National Faceless Assessment Centre., Delhi

ITA 1387/MUM/2023[2018--2019]Status: DisposedITAT Mumbai30 Sept 2024

For Appellant: Shri P.J. Pardiwala a/w. Shri MadhurFor Respondent: Shri S. Srinivasu CIT DR a/w. Shri Ashok

Section 10(38)Section 115JSection 14ASection 14A(2)Section 153

…form for determination of tax payable and when it is signed or initialled by the I.T.O., it is certainly an order in writing by the I.T.O. determining the tax payable within the meaning of Section 143(3). It may be, as stated in CIT v. Himalaya Drug Co. [1982]135 ITR 368(All) only a tax calculation form for departmental purposes as it also contains columns and code numbers to facilitate computerization of the particulars contained therein for statistical purposes but this does not detract from its being considered as an order in writing determining the sum payable by the assessee. We are unable to see why this do…

Commissioner of Income Tax – III

ITA/143/2001HC Delhi25 Aug 2014

Section 143(3)Section 154Section 217Section 250Section 260A

…ble and when it is signed or initialled by the Income-tax Officer, it is certainly an order in writing by the Income tax Officer, determining the tax payable, within the meaning of section 143(3). It may be, as stated in CIT v. Himalaya Drug Co. [1982] 135 ITR 368 (All), only a tax calculation form for Departmental purposes as it also contains columns and code numbers to facilitate computerisation of the particulars contained therein for statistical purposes but this does not detract from its being considered as an order in writing determining the sum payable by the assessee. We are unable to see…