CIT v. Sadul Textiles Limited

167 ITR 634High Court1987#23008 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2019.

Judgments citing CIT v. Sadul Textiles Limited

Sh. Lok Nath Narang, Prop, New Delhi vs. ITO, Gurgaon

ITA 6708/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Jan 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamblelok Nath Narang, Prop. Vs Ito C/O. M/S. Rra Tax India, Ward-2(1) D-28, South Extension, Part-I Gurgaon New Delhi Pan : Adrpn8014H

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 234ASection 41(1)Section 68

…be deleted. The Ld. AR also relied upon the following direct decisions :- i. Uttant Air Products P Ltd vs DCIT 99 TTJ 718 (Del) ii. New Commercial Mills Co. Ltd vs DCIT 73 TTJ 893 (Ahd) iii. ABC India Ltd vs DCIT 57 TTJ 349(Gau) iv. CIT vs Sadul Textiles Ltd 167 ITR 634(Raj) v. CIT vs Pre Stressed Concrete P Ltd 162 ITR 314(Mad) The Ld. AR submitted that a plain reading of the assessment order would show that none of these three ingredients is available in the case of the assessee nor has it been proved by the Assessing Officer with the help of any evidence. Therefore, the addition u/s 41(1) could not be made a…

Anil Kumar Dangayach HUF, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 976/JPR/2016[2012-13]Status: DisposedITAT Jaipur20 Mar 2018AY 2012-13

Bench: Or At The Time Of Hearing.

For Appellant: Shri S.L. Poddar &For Respondent: Shri L.R. Meena (CIT)

Section 41(1)Section 44A

…s for confirming the addition made by the AO. However, the decisions cited by the ld. CIT (A) are not directly applicable to the facts of the present case. In support of his contention he has relied upon the following decisions :- (i) CIT vs. Sadul Textiles 167 ITR 634 (Raj.) (ii) CIT vs. Narendra Mohan Mathur (2014) 97 DTR 428 (Raj.) (iii) CIT vs. Rita Mathur (Smt.) (2014) 97 DTR 428 (Raj.) (iv) CIT vs. Smt. Sita Devi Juneja (2010) 325 ITR 593 (P&H) 5 Anil Kumar Dangayach HUF, Jaipur. (v) CIT vs. Jaipur Jewellers (Exports) (2010) 187 Taxman 169) (vi) Principal CIT vs. Matruprasad C. Pandey (2015) 377 ITR 363…

M/S Vipul Ltd., Gurgaon vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 2153/DEL/2013[2009-10]Status: DisposedITAT Delhi14 Jul 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 14A

…ith the reason given by IAC. 16. We have heard the learned Department representative on the issue. For the assessee, reliance was placed upon the decision of the Rajasthan High Court in the case of CIT vs. Sadul Textiles Limited (1987) 59 CTR (Raj) 98: (1987) 167 ITR 634 (Raj) . First, it cannot be said that limitation has run out merely because the origin of the liability is beyond three years. Assuming for argument sake that limitation has run out, it only bars the remedy in a Court of law but the liability as such is not wiped out. This is not a case where there has been a cessation or remission of liability o…