CIT v. Saatal Kattha and Chemicals Pvt. Ltd.

296 ITR 197High Court2008#20349 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2025.

Judgments citing CIT v. Saatal Kattha and Chemicals Pvt. Ltd.

ACIT, Allahabad vs. Kesarwani Zarda Bhandar, Allahabad

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

…I.T.A. No.379/Alld/2013, A.Y. 2010-11 1 I.T.A. No.12/Alld/2014, A.Y. 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.379/Alld/2013 Assessment year:2010-11 M/s Kesarwani Zarda Bhandar, Vs. Jt.C.I.T., Sahson, Central Circle, Allahabad Allahabad. PAN:AADFK6279N (Appellant) (Respondent) I.T.A. No.12/Alld/2014 Assessment year:2010-11 Jt.C.I.T., Vs. M/s Kesarwani Zarda Bhandar, Central Circle, Sahson, Allahabad. Allahabad PAN:AADFK6279N (Appellant) (Respondent) Assessee by Shri Praveen…

M/S Kesarwani Zarda Bhandar, Allahabad vs. Jt.CIT, Allahabad

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

…I.T.A. No.379/Alld/2013, A.Y. 2010-11 1 I.T.A. No.12/Alld/2014, A.Y. 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.379/Alld/2013 Assessment year:2010-11 M/s Kesarwani Zarda Bhandar, Vs. Jt.C.I.T., Sahson, Central Circle, Allahabad Allahabad. PAN:AADFK6279N (Appellant) (Respondent) I.T.A. No.12/Alld/2014 Assessment year:2010-11 Jt.C.I.T., Vs. M/s Kesarwani Zarda Bhandar, Central Circle, Sahson, Allahabad. Allahabad PAN:AADFK6279N (Appellant) (Respondent) Assessee by Shri Praveen…

Tarpawankumar Ramprasad Sandhir, Ahmedabad vs. The ITO, Ward-1(3)(5), Ahmedabad

In the result, the appeal filed by the assessee is allowed to the extent indicated above

ITA 1858/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2016-17
For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR
Section 143(2)Section 143(3)Section 271(1)(c)

…of estoppels as AO is not bound by the method followed in earlier years." Therefore, the decision of the AO gets support from the ratio laid down by the Hon'ble Supreme Court. The decision also gets support from CIT v/s. Saatal Kattha and Chemicals Pvt. Ltd. 296 ITR 197 (MP). In view of above facts, the decision for rejection of books of account by the AO is upheld. Having, rejected decision of book results as the same is not showing the reasonable and logical results, the question arises at what level the net book results can be considered so as to convey the Tarpawankumar Ramprasad Sandhir Vs. ITO AY : 2016-17…

ACIT, Kota vs. Himmatram Juharmal Sarraf, Kota

In the result, the appeal of the Revenue in ITA No

ITA 1058/JPR/2016[2013-14]Status: DisposedITAT Jaipur23 Mar 2017AY 2013-14
For Appellant: Shri P.C. Parwal(CA)For Respondent: Shri Prakash Meena(JCIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 145(3)Section 40A(2)(b)

…5) ITO vs. Swastik Udyog 29 CCH 829 (Jaipur) (Trib.) 3 M/s Himmatram Juharmal Sarraf. (6) Prem Cables (P) Ltd. Vs. Asstt. CIT 56 ITD 382 (JP). (7) CIT Vs. Smt. Poonam Rani 326 ITR 223/41 DTR 194 (Del.) (2010) (8) CIT Vs. Saatal Kattha & Chemical (P.) Ltd. 296 ITR 197 (MP)(HC) (9) St. Teresa’s Oil Mills Vs. State of Kerala 76 ITR 365 (Ker.) (10) ACIT Vs. Nitrochem India Pvt. Ltd. (2015) 43 CCH 54 (Ahd.) (Trib.) 2.2 We have heard the rival contentions, perused the material available on record and gone through the order of the authorities below. Under the facts of the present case it is to be examined wheth…

CIT v. Saatal Kattha and Chemicals Pvt. Ltd. (296 ITR 197) — Cited in 4 Judgments | BharatTax