CIT v. Kalyan Solvent Extraction Ltd.

276 ITR 154High Court2005#11412 most cited
9

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

Sections most often in play

Section 143(3)Section 263Section 132Section 139(1)Section 147Section 148Section 153CSection 153D

Issues it is cited on

section 147ofsection 61non application of mindmaterial facts necessary for assessmentmalabar industriallive linkincome escaping assessmentshare application moneyentry operatordocuments seizederroneous and prejudicialnon-application of mind

Judgments citing CIT v. Kalyan Solvent Extraction Ltd.

Manohar Filaments Pvt Ltd, Delhi vs. PCIT, (Central)-3, Delhi

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

ITA 2644/DEL/2025[2016-17]Status: DisposedITAT Delhi31 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2016-17 ] Manohar & Filaments Pvt. `Vs. Pcit, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi Pan No.Aaacm1116E Appellant Respondent

Section 153CSection 153DSection 263

…per settled law, appropriate proceedings will have to be taken by the persons aggrieved by such decree. 20. Similar view has been expressed by the judgments of Hon’ble Madhya Pradesh High Court in the case of CIT v. Kalyan Solvent Extraction Ltd. reported in 276 ITR 154 and Calcutta High Court in the case of Keshav Narayan Banerjee v. CIT reported in 238 ITR 694. Hon’ble Calcutta High Court in the case of Keshav Narayan Banerjee (supra) has held as under: “We have, therefore, no hesitation in holding that the service by registered post of the notices allegedly sent to the appellant writ applicant, resulting in t…

Nemkumar H, Mumbai vs. Circle 42(2)(1), Mumbai

ITA 2198/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Nemkumar H Pcit, Circle-42(2)(1) 3302, 25 South, Tower A Kautilya Bhavan Yadav Patil Marg, Prabhadevi Vs. Bkc, Bandra East Mumbai-400 025. Mumbai-400 051. Pan : Aaaph8104L Appellant Respondent

For Respondent: Shri Sukhsagar Syal & Shri
Section 139(1)Section 143(3)Section 154Section 263Section 54F

…nce, there is no mistake in the order of Ld. AO dated 23.9.2022 which was revised by Ld. PCIT vide his order dated 5.3.2025. In this regard reliance is placed on the decision of Hon'ble Madya Pradesh High Court of CIT Vs. Kalyan Solvent Extraction Ltd. (2005) 276 ITR 154, wherein the Hon'ble Court held that "in view of the matter, the Commissioner had no jurisdiction to set aside that order which stood already rectified. In other words, the Commissioner could at best have invoked his suo motu powers under section 263 of the Act as against the order dated March 14, 1989 passed by the assessing officer and not the…

Kalinga Institute of Industrial Technology, Patia Bhunaneswar vs. CIT(Exemption), Hyderabad

In the result, appeal of the assessee is allowed

ITA 177/CTK/2024[2018-19]Status: HeardITAT Cuttack15 Jul 2024AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.177/Ctk/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Kalinga Institute Of Industrial Vs Cit (Exemption), Hyderabad Technology, Patia, Bhubaneswar Pan No. :Aaatk 3103 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2024 घोषणा की तारीख/Date Of Pronouncement : 15/07/2024

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 143(1)Section 143(3)Section 154Section 263

…he Act dated 19.04.2021 was liable to be revised. At the outset, it was the submission that the same was not permissible in view of the decision of the Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Kalyan Solvent Extraction Ltd., reported in (2005) 276 ITR 154 (MP), wherein the Hon’ble Madhya Pradesh High Court has categorically held that the original order was subjected by the AO to rectification u/s.154 of the Act, then such original order was no more amenable to revision and it was only order passed u/s.154 of the Act, which could be revised. The Hon’ble Madhya Pradesh High Court in para 7 & 8 has c…

M/S Suraj Pulses Processors Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3012/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…per settled law, appropriate proceedings will have to be taken by the persons aggrieved by such decree. 20. Similar view has been expressed by the judgments of Hon’ble Madhya Pradesh High Court in the case of CIT v. Kalyan Solvent Extraction Ltd. reported in 276 ITR 154 and Calcutta High Court in the case of Keshav Narayan Banerjee v. CIT reported in 238 ITR 694. Hon’ble Calcutta High Court in the case of Keshav Narayan Banerjee (supra) has held as under: “We have, therefore, no hesitation in holding that the service by registered post of the notices allegedly sent to the appellant writ applicant, resulting in t…

M/S Suraj Buildmart India Pvt. Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3011/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…per settled law, appropriate proceedings will have to be taken by the persons aggrieved by such decree. 20. Similar view has been expressed by the judgments of Hon’ble Madhya Pradesh High Court in the case of CIT v. Kalyan Solvent Extraction Ltd. reported in 276 ITR 154 and Calcutta High Court in the case of Keshav Narayan Banerjee v. CIT reported in 238 ITR 694. Hon’ble Calcutta High Court in the case of Keshav Narayan Banerjee (supra) has held as under: “We have, therefore, no hesitation in holding that the service by registered post of the notices allegedly sent to the appellant writ applicant, resulting in t…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3010/DEL/2017[2008-09]Status: DisposedITAT Delhi06 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…per settled law, appropriate proceedings will have to be taken by the persons aggrieved by such decree. 20. Similar view has been expressed by the judgments of Hon’ble Madhya Pradesh High Court in the case of CIT v. Kalyan Solvent Extraction Ltd. reported in 276 ITR 154 and Calcutta High Court in the case of Keshav Narayan Banerjee v. CIT reported in 238 ITR 694. Hon’ble Calcutta High Court in the case of Keshav Narayan Banerjee (supra) has held as under: “We have, therefore, no hesitation in holding that the service by registered post of the notices allegedly sent to the appellant writ applicant, resulting in t…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3009/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…per settled law, appropriate proceedings will have to be taken by the persons aggrieved by such decree. 20. Similar view has been expressed by the judgments of Hon’ble Madhya Pradesh High Court in the case of CIT v. Kalyan Solvent Extraction Ltd. reported in 276 ITR 154 and Calcutta High Court in the case of Keshav Narayan Banerjee v. CIT reported in 238 ITR 694. Hon’ble Calcutta High Court in the case of Keshav Narayan Banerjee (supra) has held as under: “We have, therefore, no hesitation in holding that the service by registered post of the notices allegedly sent to the appellant writ applicant, resulting in t…

Mikado Realtors (P) Ltd, New Delhi vs. Pr. CIT (Central), Gurugram

In the result, the appeal of the assessee is allowed

ITA 50/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Apr 2021AY 2017-18

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Gautam Jain, Adv. & Shri LalitFor Respondent: Ms. Pramita M. Biswas, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153C(1)Section 263

…per settled law, appropriate proceedings will have to be taken by the persons aggrieved by such decree. 14. Similar view has been expressed by the judgments of Hon’ble Madhya Pradesh High Court in the case of CIT v. Kalyan Solvent Extraction Ltd. reported in 276 ITR 154 and Calcutta High Court in the case of Keshav Narayan Banerjee v. CIT reported in 238 ITR 694. Hon’ble Calcutta High Court in the case of Keshav Narayan Banerjee (supra) has held as under: “We have, therefore, no hesitation in holding that the service by registered post of the notices allegedly sent to the appellant writ applicant, resulting in t…

Knd Engineering Technologies Ltd., Kolkata vs. PCIT, 4, Kolkata

In the result the appeal of the assessee is allowed

ITA 135/KOL/2016[2011-2012]Status: DisposedITAT Kolkata03 Aug 2016AY 2011-2012

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2011-12

For Appellant: Shri Akkal Dudhwewala, ACAFor Respondent: Shri Hari Shankar Lal, CIT
Section 143(3)Section 14ASection 154Section 194Section 194CSection 263Section 40

…tified by order u/s 154 of the Act, the CIT has no jurisdiction to set aside that portion of the order which existed prior to the rectification order. It was so held by the Hon’ble Madhya Pradesh High Court in the case of CIT vs Kalyan Solvent Extraction Ltd. 276 ITR 154 (MP), a decision which was brought to our notice by the ld. Counsel for the assessee. It was submitted by the ld. Counsel for the assessee that in the light of the aforesaid decision of the Hon’ble Madhya Pradesh High Court, the order of the CIT u/s 263 of the Act cannot be sustained and the same has to be quashed. The ld. DR relied on the order…

CIT v. Kalyan Solvent Extraction Ltd. (276 ITR 154) — Cited in 9 Judgments | BharatTax