CIT v. Hindustan Zinc Ltd.

393 ITR 264High Court2007#3677 most cited

What is CIT v. Hindustan Zinc Ltd. authority for?

Information received from another authority without an independent inquiry by the Assessing Officer cannot constitute valid grounds for reopening an assessment. The assessee made a full and true disclosure of all relevant facts concerning claims for additional depreciation and deduction under Section 80-IA, including submitting the required audit report and replies to queries.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Hindustan Zinc Ltd. · 393 ITR 264 · reopening of assessment · additional depreciation · Section 80-IA · full disclosure · AO inquiry · new material

Also reported as

241 Taxmann 392

Judgments citing CIT v. Hindustan Zinc Ltd.

BRAND INDIA REAL ESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD 6(1), JAIPUR

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013
For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…ion\nreceived from some other authority without making own inquiry cannot constitute the new\nmaterial. In this regard the reliance is placed on following judgments: -\ni) Hon'ble Rajasthan High Court in the case of CIT, Udaipur V/s Hindustan Zinc Ltd\n[2017] 393 ITR 264\nReopening of assessment - claim of additional depreciation and also in respect of claim for grant\nof deduction under Section 80 IA - Held that:- The assessee had made true and full disclosure of\nall relevant facts relating to the claim of additional depreciation and also in respect of claim for\ngrant of deduction under Section 80 IA. A separa…

M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD.,SETU BHAWAN, JHALANA DOONGRI, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

ITA 150/JPR/2023[2010-11]Status: DisposedITAT Jaipur28 Jun 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehara (Addl. CIT)
Section 143(3)Section 147Section 80Section 801ASection 801A(4)Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 150/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Rajasthan State Road DCIT Vs. Development & Construction Circle-06, Jaipur Corporation Ltd., Setu Bhawan, Jhalana Doongri, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 9650 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C…

M/S JAIPUR ZILA DUGDH UTPADAK SAHKARI SANGH LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, the appeals of the assessee are allowed for A

ITA 512/JPR/2019[2011-12]Status: DisposedITAT Jaipur09 Nov 2022AY 2011-12
For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Runi Pal, Addl. CIT-DR
Section 147Section 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 512, 513 & 22/JPR/2019 fu/kZkj.k o"kZ@Assessment Years : 2011-12, 2012-13 & 2014-15 Cuke M/s. Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. The DCIT/ACIT Jaipur Dairy, Near Gandhi Nagar, Railway Station, Vs. Circle-6 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAJ 0767 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy…

JINDAL POWER LIMITEED,RAIGARH vs. DEPUTY COMMISSIONER OF INCOE TAX , CIRCLE 1(1), BILASPUR

ITA 199/RPR/2017[2008-09]Status: DisposedITAT Raipur23 Sept 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.199/Rpr/2017 "नधा"रण वष" / Assessment Years: 2008-09

For Appellant: Shri Salil Kapoor, Ms. AnanyaFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 115JSection 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(2)Section 14ASection 151(1)Section 37

…tention that the aforesaid expenditure incurred on construction of dam by the assessee company was an allowable expenditure u/s.37 of the Act had drawn support from the judgment of the Hon’ble High Court of Rajasthan in the case of CIT Vs. Hindustan Zinc Ltd. 322 ITR 478 (Raj). It was submitted by the Ld. AR that in the aforesaid judicial pronouncement the Hon’ble High Court had clearly held that expenditure that was incurred by the assessee towards construction of part of dam that was built by State Government, in as much as it required large quantity of water for day to day operation of its super smelter locate…

KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 4(2), JAIPUR, JAIPUR

ITA 143/JPR/2021[2011-2012]Status: DisposedITAT Jaipur29 Mar 2022AY 2011-2012

Bench: The Learned Ao, The Reassessment Proceeding Is Illegal, Bad In Law, Without Jurisdiction & Is Based On Wrong Facts & On Change Of Opinion & In Gross Violation Of Proviso To S. 147 Of The It Act, Which Says No Action Can Be Taken M/S. Krishna Build Home Pvt. Ltd., Jaipur.

For Appellant: Shri Vijay Goyal (CA)For Respondent: Ms Runi Pal (Addl. CIT)
Section 143(3)Section 147Section 23Section 23(5)Section 24

…able to tax—He could not now seek to reassess the assessee on the ground of failure to disclose fully and truly the facts necessary for assessment (ii) Hon’ble Rajasthan High Court in the case of Commissioner of Income Tax, Udaipur v/s M/s Hindustan Zinc Ltd 393 ITR 264. (PB page 179-186) Hon’ble Rajasthan High Court discussed the various issues and case laws in para 4 to 11 and concluding findings were made in para 12 and 13 as under:- 12. In the backdrop of the settled position of law noticed hereinabove adverting to the facts of the present case, it is to be noticed that the assessee had made true and full…

KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. ASST. COMMISSIONER OF INCOME TAX (HOLDING CHARGE OF ITO WARD 4(2)), JAIPUR

ITA 142/JPR/2021[2010-2011]Status: DisposedITAT Jaipur29 Mar 2022AY 2010-2011

Bench: The Learned Ao, The Reassessment Proceeding Is Illegal, Bad In Law, Without Jurisdiction & Is Based On Wrong Facts & On Change Of Opinion & In Gross Violation Of Proviso To S. 147 Of The It Act, Which Says No Action Can Be Taken M/S. Krishna Build Home Pvt. Ltd., Jaipur.

For Appellant: Shri Vijay Goyal (CA)For Respondent: Ms Runi Pal (Addl. CIT)
Section 143(3)Section 147Section 23Section 23(5)Section 24

…able to tax—He could not now seek to reassess the assessee on the ground of failure to disclose fully and truly the facts necessary for assessment (ii) Hon’ble Rajasthan High Court in the case of Commissioner of Income Tax, Udaipur v/s M/s Hindustan Zinc Ltd 393 ITR 264. (PB page 179-186) Hon’ble Rajasthan High Court discussed the various issues and case laws in para 4 to 11 and concluding findings were made in para 12 and 13 as under:- 12. In the backdrop of the settled position of law noticed hereinabove adverting to the facts of the present case, it is to be noticed that the assessee had made true and full…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…belief on the basis of escapement of income based on re-appreciation of material already on record is nothing but change of opinion and this view has been taken in the following latest judgments.- a). Commissioner of Income Tax V /s Hindustan Zinc Ltd [2007] 393 ITR 264 -RAJ- HC. In the above judgment, the Hon'ble Rajasthan High Court has relied on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (S…

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…belief on the basis of escapement of income based on re-appreciation of material already on record is nothing but change of opinion and this view has been taken in the following latest judgments.- a). Commissioner of Income Tax V /s Hindustan Zinc Ltd [2007] 393 ITR 264 -RAJ- HC. In the above judgment, the Hon'ble Rajasthan High Court has relied on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (S…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…belief on the basis of escapement of income based on re-appreciation of material already on record is nothing but change of opinion and this view has been taken in the following latest judgments.- a). Commissioner of Income Tax V /s Hindustan Zinc Ltd [2007] 393 ITR 264 -RAJ- HC. In the above judgment, the Hon'ble Rajasthan High Court has relied on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (S…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…belief on the basis of escapement of income based on re-appreciation of material already on record is nothing but change of opinion and this view has been taken in the following latest judgments.- a). Commissioner of Income Tax V /s Hindustan Zinc Ltd [2007] 393 ITR 264 -RAJ- HC. In the above judgment, the Hon'ble Rajasthan High Court has relied on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (S…

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…belief on the basis of escapement of income based on re-appreciation of material already on record is nothing but change of opinion and this view has been taken in the following latest judgments.- a). Commissioner of Income Tax V /s Hindustan Zinc Ltd [2007] 393 ITR 264 -RAJ- HC. In the above judgment, the Hon'ble Rajasthan High Court has relied on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (S…

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…belief on the basis of escapement of income based on re-appreciation of material already on record is nothing but change of opinion and this view has been taken in the following latest judgments.- a). Commissioner of Income Tax V /s Hindustan Zinc Ltd [2007] 393 ITR 264 -RAJ- HC. In the above judgment, the Hon'ble Rajasthan High Court has relied on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (S…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…belief on the basis of escapement of income based on re-appreciation of material already on record is nothing but change of opinion and this view has been taken in the following latest judgments.- a). Commissioner of Income Tax V /s Hindustan Zinc Ltd [2007] 393 ITR 264 -RAJ- HC. In the above judgment, the Hon'ble Rajasthan High Court has relied on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (S…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…belief on the basis of escapement of income based on re-appreciation of material already on record is nothing but change of opinion and this view has been taken in the following latest judgments.- a). Commissioner of Income Tax V /s Hindustan Zinc Ltd [2007] 393 ITR 264 -RAJ- HC. In the above judgment, the Hon'ble Rajasthan High Court has relied on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (S…

ACIT (LTU), NEW DELHI vs. M/S HAVELLS INDIA LTD., NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…v. CIT: [177 ITR 377]. He also referred to several decisions to the same effect as i. CIT vs. Madras Auto Service (P) Ltd.: 233 ITR 468 (SC) ii. CIT vs. Associated Cement Companies Ltd: 172 ITR 257(SC) iii. Commissioner of Income Tax v. Hindustan Zinc Ltd. : 322 ITR 478 (Raj) iv. CIT v. Jai Parabolic Springs Ltd.: 306 ITR 42 (Delhi HC), v. CIT v. Salora International: 308 ITR 199/ 177 Taxman 456 (Del. HC) vi. CIT v. Pepsico India Holdings (P) Ltd.: ITA No.319,1185,1448,1822 & 2091 of 2010 vii. CIT v. Citi Financial Consumer Fin. Ltd: 335 ITR 29 (Delhi) viii. CIT v. Casio India Ltd.: 335 ITR 196 (Del.) ix. CIT v.…

M/S HAVELLS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…v. CIT: [177 ITR 377]. He also referred to several decisions to the same effect as i. CIT vs. Madras Auto Service (P) Ltd.: 233 ITR 468 (SC) ii. CIT vs. Associated Cement Companies Ltd: 172 ITR 257(SC) iii. Commissioner of Income Tax v. Hindustan Zinc Ltd. : 322 ITR 478 (Raj) iv. CIT v. Jai Parabolic Springs Ltd.: 306 ITR 42 (Delhi HC), v. CIT v. Salora International: 308 ITR 199/ 177 Taxman 456 (Del. HC) vi. CIT v. Pepsico India Holdings (P) Ltd.: ITA No.319,1185,1448,1822 & 2091 of 2010 vii. CIT v. Citi Financial Consumer Fin. Ltd: 335 ITR 29 (Delhi) viii. CIT v. Casio India Ltd.: 335 ITR 196 (Del.) ix. CIT v.…

M/S HAVELLS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…v. CIT: [177 ITR 377]. He also referred to several decisions to the same effect as i. CIT vs. Madras Auto Service (P) Ltd.: 233 ITR 468 (SC) ii. CIT vs. Associated Cement Companies Ltd: 172 ITR 257(SC) iii. Commissioner of Income Tax v. Hindustan Zinc Ltd. : 322 ITR 478 (Raj) iv. CIT v. Jai Parabolic Springs Ltd.: 306 ITR 42 (Delhi HC), v. CIT v. Salora International: 308 ITR 199/ 177 Taxman 456 (Del. HC) vi. CIT v. Pepsico India Holdings (P) Ltd.: ITA No.319,1185,1448,1822 & 2091 of 2010 vii. CIT v. Citi Financial Consumer Fin. Ltd: 335 ITR 29 (Delhi) viii. CIT v. Casio India Ltd.: 335 ITR 196 (Del.) ix. CIT v.…

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

ITA 1348/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Aug 2020AY 2011-12
For Appellant: Shri S.R. Sharma &For Respondent: Shri K.C. Gupta (JCIT)
Section 142(1)Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 149

…Vaibhav Global Ltd. Vs ACIT 32 ITA 1346 to 1348/JP/2019_ M/s Vaibhav Global Ltd. Vs ACIT Thus it is clear that the ld. CIT (A) has followed various decisions including the decision of Hon’ble Jurisdictional High Court in case of CIT vs. Hindustan Zinc Ltd. 393 ITR 264 (Raj.) Accordingly, in view of the above facts and circumstances as well as the binding 33 ITA 1346 to 1348/JP/2019_ M/s Vaibhav Global Ltd. Vs ACIT precedents on the issue, we do not find any error or illegality in the impugned order of the ld. CIT (A) qua this issue.” In the said case the ld. CIT (Appeals) as well as the Tribunal has consider…

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

ITA 1347/JPR/2019[2010-11]Status: DisposedITAT Jaipur24 Aug 2020AY 2010-11
For Appellant: Shri S.R. Sharma &For Respondent: Shri K.C. Gupta (JCIT)
Section 142(1)Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 149

…Vaibhav Global Ltd. Vs ACIT 32 ITA 1346 to 1348/JP/2019_ M/s Vaibhav Global Ltd. Vs ACIT Thus it is clear that the ld. CIT (A) has followed various decisions including the decision of Hon’ble Jurisdictional High Court in case of CIT vs. Hindustan Zinc Ltd. 393 ITR 264 (Raj.) Accordingly, in view of the above facts and circumstances as well as the binding 33 ITA 1346 to 1348/JP/2019_ M/s Vaibhav Global Ltd. Vs ACIT precedents on the issue, we do not find any error or illegality in the impugned order of the ld. CIT (A) qua this issue.” In the said case the ld. CIT (Appeals) as well as the Tribunal has consider…

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

ITA 1346/JPR/2019[2008-09]Status: DisposedITAT Jaipur24 Aug 2020AY 2008-09
For Appellant: Shri S.R. Sharma &For Respondent: Shri K.C. Gupta (JCIT)
Section 142(1)Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 149

…Vaibhav Global Ltd. Vs ACIT 32 ITA 1346 to 1348/JP/2019_ M/s Vaibhav Global Ltd. Vs ACIT Thus it is clear that the ld. CIT (A) has followed various decisions including the decision of Hon’ble Jurisdictional High Court in case of CIT vs. Hindustan Zinc Ltd. 393 ITR 264 (Raj.) Accordingly, in view of the above facts and circumstances as well as the binding 33 ITA 1346 to 1348/JP/2019_ M/s Vaibhav Global Ltd. Vs ACIT precedents on the issue, we do not find any error or illegality in the impugned order of the ld. CIT (A) qua this issue.” In the said case the ld. CIT (Appeals) as well as the Tribunal has consider…

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