CIT v. Premier Automobiles Ltd\n

206 ITR 1High Court1994#19904 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 115BBESection 142(1)Section 69ASection 10(38)Section 133ASection 143(2)Section 143(3)Section 144

Issues it is cited on

reassessment proceedingssection 143(2)personsection 14section 143(3)indiabusiness

Judgments citing CIT v. Premier Automobiles Ltd\n

ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI vs. VIACOM18 MEDIA PRIVATE LIMITED, MUMBAI

ITA 5658/MUM/2024[2013-14]Status: DisposedITAT Mumbai15 Oct 2025AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 250

…,96,47,766 (WDV\nin the hands of Sri Ramoji Rao (HUF) as on 31-03-2006 for the A.Y 2006-07). Furthe\nthe assessing officer vide his assessment order dated 08-02-2013 after\nelaborate discussion and applying ratios set in CIT Vs Premier Automobiles Ltd\n(1994) 206 ITR 1 (Mumbai-HC), CIT VS Krishna Bottlers Pvt Ltd (1989) 175 ITR\n154 (AP-HC), CIT VS Margadarsi Chit Fund (P) Ltd (1997) 227 ITR 646 (AP-HC),\nScientific Engg. House (P) Ltd. Vs CIT (1986) 157 ITR 86 (SC), Sundaram Motors\n(P.) Ltd. Vs Commissioner of Income-tax (1969) 71 ITR 587 (MAD-HC),\nCommissioner of Income-tax Vs Tata Hydro Electric Power Supply…

SARITA GUPTA,ALWAR vs. PCIT(CENTRAL), JAIPUR, JAIPUR

The appeal of the assessee is partly allowed

ITA 662/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Aug 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263Section 44A

…elf same issue, plainly shows the contradiction in the reasoning of the second respondent and as without logic or reason. 30. As rightly pointed out by the learned senior counsel appearing for the petitioner placing reliance on the decision reported in [1994] 206 ITR 1 (Bom) (Commissioner of Income Tax v Premier Automobiles Ltd. ), when once the assessment order has been the subject matter of rectification under section 154, the self same issue cannot be the subject matter of reassessment by taking recourse to section 147 of the Act. Thus, on the facts that are available today, as far as the assessment year 2003-…

G.S. DREAM HOME LLP,AJMER vs. DCIT, CENTRAL CIRCLE, AJMER, AJMER

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

ITA 24/JPR/2024[2020-21]Status: DisposedITAT Jaipur10 Apr 2024AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), Dr. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Ajey Malik, CIT-DR
Section 115BSection 132Section 144Section 153ASection 153CSection 69A

…elf same issue, plainly shows the contradiction in the reasoning of the second respondent and as without logic or reason. 30. As rightly pointed out by the learned senior counsel appearing for the petitioner placing reliance on the decision reported in [1994] 206 ITR 1 (Bom) (Commissioner of Income Tax v Premier Automobiles Ltd. ), when once the assessment order has been the subject matter of rectification under section 154, the self same issue cannot be the subject matter of reassessment by taking recourse to section 147 of the Act. Thus, on the facts that are available today, as far as the assessment year 2003-…

M/S NICHOLAS PIRAMAL INDIA LTD vs. ADDLCIT RG - 7(1),

ITA 6141/MUM/2003[2000 01]Status: DisposedITAT Mumbai17 Jan 2020

Bench: Shri Rajesh Kumar & Shri Ravish Soodm/S Nicholas Piramal India Ltd. Addl. Commissioner Of Piramal Healthcare Ltd. Income - Tax Range-7(1), (Earlier Known As Nicholas Piramal India Ltd), Mumbai 4Th Floor, Piramal Tower Annexe, Vs. Ganpatrao Kadam Marg, Lower Parel (W), Mumbai – 400013 Pan – Aaacn4538P (Appellant) (Respondent) D.C.I.T, Circle-7 (1), M/S Nicholas Piramal India Ltd. 452, Aayakar Bhavan, M.K. Marg, Piramal Healthcare Ltd. Mumbai. 4Th Floor, Piramal Tower Annexe, Vs. Ganpatrao Kadam Marg, Lower Parel (W), Mumbai – 400013

For Appellant: Shri J.D. Mistry, Senior advocateFor Respondent: Shri Ronak Doshi, A.R
Section 143(3)Section 145ASection 14ASection 44A

…ITA Nos.6141& 6392/Mum/2003 AY. 2000-01 1 M/s Nicholas Piramal India Ltd. Vs. ACIT, Range-7(1) IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri Rajesh Kumar, Accountant Member and Shri Ravish Sood, Judicial Member M/s Nicholas Piramal India Ltd. Addl. Commissioner of Piramal Healthcare Ltd. Income - tax Range-7(1), (Earlier known as Nicholas Piramal India Ltd), Mumbai 4th Floor, Piramal Tower Annexe, Vs. Ganpatrao Kadam Marg, Lower Parel (W), Mumbai – 400013 PAN – AAACN4538P (Appellant) (Respondent) D.C.I.T, Circle-7 (1), M/s Nicholas Piramal India Ltd. 452, Aayakar Bhavan, M.K. Marg, Pirama…

CIT v. Premier Automobiles Ltd\n (206 ITR 1) — Cited in 4 Judgments | BharatTax