CIT v. Nirma Chemicals Ltd.

305 ITR 607Reported decision#12636 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 148Section 142(1)Section 147Section 263Section 139(1)Section 144BSection 154

Issues it is cited on

deduction under section 80iamaterial facts necessary for assessmentmere change of opinionsection 80iasection 80ichange of opinionregular assessmentescapement of incomereason to believereopening of assessmentscrutiny assessmentreassessment proceedings

Judgments citing CIT v. Nirma Chemicals Ltd.

UCAL LIMITED,CHENNAI vs. PCIT, CHENNAI-3,, CHENNAI

ITA 1018/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Oct 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri. C.N. Bipin, C.I.T
Section 143(3)Section 263Section 36(1)(va)Section 37

…draft/frame his order is not within the control of an assessee. Moreover, if every contention raised by the assessee which even if accepted is to be reflected in the assessment order, then as observed by the Gujarat High Court in CIT v/s. Nirma Chemicals Ltd. 305 ITR 607, the order would result into an epic tome. Besides, it would be impossible for the Assessing Officer to complete all the assessments which have to under gone scrutiny at its hand. In the above view, it is clear that once a query has been raised during the assessment proceedings and the Petitioner has responded to the query to the satisfaction of…

INCOME TAX OFFICER, CORPORATE WARD3(1), CHENNAI, CHENNAI, TAMILNADU vs. SALCOMP MANUFACTURING INDIA (P) LTD, CHENNAI, TAMILNADU

In the result, appeal filed by the Revenue stands dismissed

ITA 1403/CHNY/2023[2009-10, 2018-19]Status: DisposedITAT Chennai09 Oct 2024

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1403/Chny/2023 िनधा"रण वष"/Assessment Year: 2009-10 V. The Ito, M/S. Salcomp Manufacturing- Corporate Ward-3(1), India Pvt. Ltd., Chennai. Nokia Telecom Sez, Sipcot Industrial Park- Phase-Iii, Sriperumbudur, Chennai-602 105. [Pan: Aajcs 7988 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Muralidhar, FCA &For Respondent: Shri Nilay Baran Som, CIT
Section 143(2)Section 143(3)Section 147Section 154

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1403/Chny/2023 िनधा"रण वष"/Assessment Year: 2009-10 v. The ITO, M/s. Salcomp Manufacturing- Corporate Ward-3(1), India Pvt. Ltd., Chennai. Nokia Telecom SEZ, SIPCOT Industrial Park- Phase-III, Sriperumbudur, Chennai-602 105. [PAN: AAJCS 7988 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Shri Nilay Baran Som, CIT Assessee b…

ASHOK KUMAR JAIN,CHENNAI vs. PCIT, CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 1394/CHNY/2024[2014-15]Status: DisposedITAT Chennai14 Aug 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 147Section 148Section 263

…draft/frame his order is not within the control of an assessee. Moreover, if every contention raised by the assessee which even if accepted is to be reflected in the assessment order, then as observed by the Gujarat High Court in CIT v/s. Nirma Chemicals Ltd. 305 ITR 607, the order would result into an epic tome. Besides, it would be impossible for the Assessing Officer to complete all the assessments which have to under gone scrutiny at its hand. In the above view, it is clear that once a query has been raised during the assessment proceedings and the Petitioner has responded to the query to the satisfaction of…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL-1), RAIPUR, RAIPUR vs. M/S SUNIL SPONGE PVT. LTD., RAIPUR

In the result, the appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 73/RPR/2022[2007-08]Status: DisposedITAT Raipur12 Oct 2023AY 2007-08

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.73/Rpr/2022 "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of Income Tax, (Central Circle)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunil Sponge Pvt. Ltd. H. No.11, Jalvihar Colony, Raipur (C.G.)-492 001 (C.G.) Pan : Aahcs7999A ……""यथ" / Respondent

For Appellant: S/shri, Sakshi Gopal Agrawal &For Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(3)Section 147Section 148Section 40A(2)(b)

…draft/frame his order is not within the control of an assessee. Moreover, if every contention raised by the assessee which even if accepted is to be reflected in the assessment order, then as observed by the Gujarat High Court in CIT Nirma C1/2ernical.s. Ltd. 305 ITR 607, the order would result into an epic tome. Besides, it would be impossible for the Assessing Officer to complete all the assessments which have to under gone scrutiny at its hand In the above view, it is clear that once a query has been raised during the assessment proceedings and the Petitioner has responded to the query to the satisfaction of t…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), BILASPUR vs. M/S JAGANNATHDAS HARICHANDMAL JEWELLERS PVT. LTD, RAIGARH

In the result appeal of revenue is partly allowed in terms of our observations herein above

ITA 106/RPR/2022[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.106/Rpr/2022 िनधा"रण वष" /Assessment Year: 2012-13 The Assistant Commissioner Of Vs M/S. Jagannathdas Harichandmal Income Tax (Central), Bilaspur Jewellers Pvt. Ltd. Sadar Bazar, Raigarh (C.G.) Pan: Aaccj2840G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri Choudhary N.C. Roy, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 14/07/2023 घोषणा क" तार"ख/Date Of Pronouncement : 22/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Revenue Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-3, Bhopal, Dated 16.03.2022 Which In Turn Arises From The Order By Ld. Assessing Officer U/S 143(3) R.W.S. 147 Dated 30.12.2018 For A.Y.2012-13. The Grounds Of The Appeal Raised By The Revenue Are As Under: “ 1. Whether On The Fact & In The Circumstances Of The Case In Law, While Holding Assessment Passed U/S 147 R.W.S. 143(3) Of Act As Invalid & Void-Ab-Initio, The Ld. Cit(A) Completely Ignored The Fact That During The Course Of Survey, The Assessee Failed To Discharge Its Burden In Establishing 'The Identity, Creditworthiness & Genuineness Of The Transactions As Required U/S 68 Of The Income Tac Act. Ld. Cit(A) Erred In Ignoring That Reassessment Proceeding Are Based On Fresh Facts/Information Rather Than Change Of Opinion. 2. Whether On The Fact & In The Circumstances Of The Case In Law, The Ld.Cit(A) Erred In Ignoring That Confirmation Of Concealment Of Income/Disclosure Made In Statement Recorded During Survey U/S 133A Of Act Is An Information, Though Not Conclusive, Which May Be Used In Regular Assessment Or Reassessment Proceedings.

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 133ASection 143(3)Section 147Section 148Section 68

…draft/frame his order is not within the control of an assessee. Moreover, if every contention raised by the assessee which even if accepted is to be reflected in the assessment order, then as observed by the Gujarat High Court in CIT v/s. Nirma Chemicals Ltd. 305 ITR 607, the order would result into an epic tome. Besides, it would be impossible for the Assessing Officer to complete all the assessments which have to under gone scrutiny at its hand. In the above view, it is clear that once a query has been raised during the assessment proceedings and the Petitioner has responded to the query to the satisfaction of…

PRIYA KISHOR JAGTIANI,,NASHIK vs. PR. COMMISSIONER OF INCOME TAX -1,, NASHIK

In the result, all the above three appeals filed by the assessee are allowed

ITA 1276/PUN/2017[2010-11]Status: DisposedITAT Pune20 Apr 2022AY 2010-11
For Appellant: Shri C. H. Naniwadeker
Section 139Section 143(3)Section 148Section 263

…d draft/frame his order is not within the control of an assessee. Moreover, if every contention raised by the assessee which even if accepted is to be reflected in the assessment order, then as observed by the Gujarat High Court in CIT v. Nirma Chemicals Ltd. 305 ITR 607, the order would result into an epic tomb. Besides, it would be impossible for the Assessing Officer to complete all the assessments which have to undergone scrutiny at its hand. In the above view, it is clear that once a query has been raised during the assessment proceedings and the Petitioner has responded to the query to the satisfaction of t…

PRIYA KISHOR JAGTIANI,,NASHIK vs. PR. COMMISSIONER OF INCOME TAX -1,, NASHIK

In the result, all the above three appeals filed by the assessee are allowed

ITA 1275/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10
For Appellant: Shri C. H. Naniwadeker
Section 139Section 143(3)Section 148Section 263

…d draft/frame his order is not within the control of an assessee. Moreover, if every contention raised by the assessee which even if accepted is to be reflected in the assessment order, then as observed by the Gujarat High Court in CIT v. Nirma Chemicals Ltd. 305 ITR 607, the order would result into an epic tomb. Besides, it would be impossible for the Assessing Officer to complete all the assessments which have to undergone scrutiny at its hand. In the above view, it is clear that once a query has been raised during the assessment proceedings and the Petitioner has responded to the query to the satisfaction of t…

PRIYA KISHOR JAGTIANI,,NASHIK vs. PR. COMMISSIONER OF INCOME TAX -1,, NASHIK

In the result, all the above three appeals filed by the assessee are allowed

ITA 1274/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09
For Appellant: Shri C. H. Naniwadeker
Section 139Section 143(3)Section 148Section 263

…d draft/frame his order is not within the control of an assessee. Moreover, if every contention raised by the assessee which even if accepted is to be reflected in the assessment order, then as observed by the Gujarat High Court in CIT v. Nirma Chemicals Ltd. 305 ITR 607, the order would result into an epic tomb. Besides, it would be impossible for the Assessing Officer to complete all the assessments which have to undergone scrutiny at its hand. In the above view, it is clear that once a query has been raised during the assessment proceedings and the Petitioner has responded to the query to the satisfaction of t…

CIT v. Nirma Chemicals Ltd. (305 ITR 607) — Cited in 8 Judgments | BharatTax