Cit v. Neo Poly

131 Taxmann 297High Court2003#22384 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 22Section 255(4)Section 28(i)

Judgments citing Cit v. Neo Poly

Gowtham Residential Junior College, Vijayawada vs. ACIT, Central Circle, Vijayawada

In the result, appeals of the assessee are allowed

ITA 26/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam24 Jun 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 255(4)

…I.T.A.Nos.25 & 26/VIZ/2022 Gowtham Residential Junior College आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.25 & 26/VIZ/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College v. Asst. CIT-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [PA…

Gowtham Residential Junior College, Vijayawada vs. ACIT, Central Circle, Vijayawada

In the result, appeals of the assessee are allowed

ITA 25/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam24 Jun 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 255(4)

…I.T.A.Nos.25 & 26/VIZ/2022 Gowtham Residential Junior College आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.25 & 26/VIZ/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College v. Asst. CIT-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [PA…

Shibani S. Bhojwani, Mumbai vs. DCIT Cen Cir 3(4), Mumbai

ITA 1525/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 Jul 2019AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 & Assessment Year: 2014-15

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, Sr. DR
Section 143(3)

…iate to allow the position to be changed in a subsequent year. We further find that the Hon’ble High Court of Delhi relying on the aforesaid judgment of the Hon’ble Apex Court, had taken a similar view in the case of CIT Vs. A.R.J. Securities Printers (2003) 131 Taxmann 297 (Delhi) and therein held that where the fundamental aspect permeating through different assessment years had been found as a fact one way or the other, and the parties had allowed the position to sustain by not challenging the order, it would not be at all appropriate to allow the position to be changed in the subsequent years. That a similar…

Cit v. Neo Poly (131 Taxmann 297) — Cited in 3 Judgments | BharatTax