CIT v. Paul Brothers

216 ITR 548High Court1995#594 most cited

What is CIT v. Paul Brothers authority for?

Once a claim for deduction under section 80-IA or 80-IB is allowed in the initial assessment year and is not subsequently withdrawn, the revenue is estopped from denying the deduction for subsequent years on the same grounds.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Paul Brothers · Paul Brothers 216 ITR 548 · section 80IA · section 80IB · initial assessment year · deduction subsequent years · estoppel · denial of deduction · withdrawal of relief · recurring deduction

Sections most often in play

Section 143(2)Section 143(3)Section 148Section 50CSection 80IBSection 14ASection 131Section 133A

Issues it is cited on

section 80ib(4)section 80ib(2)section 2(29ba)section 11binitial assessment yearsection 80ia(4)(i)section 36(l)(iii)section 36(l)section 80jdeduction under section 80iasection 80ibsection 80ia(4)

Judgments citing CIT v. Paul Brothers

Acc Ltd., Mumbai vs. Addl CIT(Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3139/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 14 (Delhi) 7. Saurashtra Cement & Chemical Industries Ltd. v. CIT [1979] 2 T…

Acc Ltd., Mumbai vs. Addl CIT(Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3137/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 14 (Delhi) 7. Saurashtra Cement & Chemical Industries Ltd. v. CIT [1979] 2 T…

Acc Ltd., Mumbai vs. DCIT(Ltu) - 1, Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3136/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 14 (Delhi) 7. Saurashtra Cement & Chemical Industries Ltd. v. CIT [1979] 2 T…

Acc Ltd., Mumbai vs. DCIT(Ltu) - 1, Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3135/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 14 (Delhi) 7. Saurashtra Cement & Chemical Industries Ltd. v. CIT [1979] 2 T…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 268/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 14 (Delhi) 7. Saurashtra Cement & Chemical Industries Ltd. v. CIT [1979] 2 T…

Acc Ltd ( Formelry Known As the Associated Cement Companies Ltd), Mumbai vs. Addll CIT, (Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 6638/MUM/2018[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 14 (Delhi) 7. Saurashtra Cement & Chemical Industries Ltd. v. CIT [1979] 2 T…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3246/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Feb 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Ltd., V. Dcit – Range – 1(1) Mumbai {Formerly Known As The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent) Dcit (Ltu)-1 V. M/S. Acc Ltd., 29Th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 75 ITA NO.3203 & 3246/MUM/2018 (A.Y: 2012-13) M/s. ACC Limited 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 14 (Delhi) 7…

Acc Limited (Formerly Known As the Associated Cement Companies Ltd.), Mumbai vs. Addll. CIT, RG. 1(1), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3203/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Feb 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Ltd., V. Dcit – Range – 1(1) Mumbai {Formerly Known As The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent) Dcit (Ltu)-1 V. M/S. Acc Ltd., 29Th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 75 ITA NO.3203 & 3246/MUM/2018 (A.Y: 2012-13) M/s. ACC Limited 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 14 (Delhi) 7…

Acc Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

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

ITA 6082/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 80 ITA NO.4669& 4556/MUM/2012 (A.Y: 2007-08) M/s. ACC Limited 14 (Delhi) 7.…

Acc Ltd ( Formerly Known As the Associates Cement Companies Ltd), Mumbai vs. Addl CIT Ltu, Mumbai

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

ITA 4669/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 80 ITA NO.4669& 4556/MUM/2012 (A.Y: 2007-08) M/s. ACC Limited 14 (Delhi) 7.…

Addl.C.I.T. Ltu, Mumbai vs. Acc Ltd., Mumbai

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

ITA 4556/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…t be denied in subsequent years. 1. RadhaSoami Satsang v. CIT [1992] 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. [2012] 25 taxmann.com 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers. [1995] 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. [2014] 52 taxmann.com 219 /[2015] 232 Taxman 406 (Bombay) 5. CIT v. Modi Industries Ltd. [2010] 8 taxmann.com 129/327 ITR 570 (Delhi) 6. CIT v. Delhi Press Patra Prakashan Ltd. [2013] 34 taxmann.com 3/217 Taxman 288/355 ITR 80 ITA NO.4669& 4556/MUM/2012 (A.Y: 2007-08) M/s. ACC Limited 14 (Delhi) 7.…

The Dy. Commissioner of Income Tax, Jammu vs. M/S. Fil Industries Ltd, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…

The Dy. Commissioner of Income Tax, Jammu vs. M/S. Fil Industries Ltd, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…

M/S Fil Industries Ltd, Srinagar vs. The Dy Commissioner of Income Tax, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…

The Dy.Commissioner of Income-Tax, Jammu vs. M/S Fil Industries, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…

The Dy.Commissioner of Income-Tax, Jammu vs. M/S Fil Industries, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…

The Dy.Commissioner of Income-Tax, Jammu vs. M/S Fil Industries, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…

The Dy.Commissioner of Income-Tax, Jammu vs. M/S Fill Industries, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…

The Dy.Commissioner of Income-Tax, Jammu vs. M/S Fill Industries, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…

The Dy.Commissioner of Income-Tax, Jammu vs. M/S Fill Industries, Srinagar

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…ble Gujarat High Court in the case of CIT Vs. Saurashtra Cement and Chemicals Industries Limited reported in 123 ITR 669 in this regard. Also, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of…