CIT v. Neo Polypack Pvt. Ltd.

289 ITR 318High Court2007#5489 most cited

What is CIT v. Neo Polypack Pvt. Ltd. authority for?

The Revenue cannot be permitted to reopen previously decided issues in income-tax proceedings, absent any change in the assessee's circumstances, to maintain consistency in assessment.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Neo Polypack Pvt. Ltd. · 289 ITR 318 · Delhi High Court · rule of consistency · stale issues · denial of exemption · change in objects or activities

Judgments citing CIT v. Neo Polypack Pvt. Ltd.

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

ITA 6143/MUM/2013[2005-06]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 5Section 6Section 6(1)(c)Section 9

…s to be followed, for which, we have fortified by the following decisions. i. Parshuram Pottery Works Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shi…