CIT v. Udaipur Distillarv Co Ltd (No 1)

267 ITR 358High Court2004#24249 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 143(3A)Section 143(3B)Section 80AC(ii)

Judgments citing CIT v. Udaipur Distillarv Co Ltd (No 1)

M/S. THE RAJAJI NAGAR HOUSING CO-OPERATIVE SOCIETY LTD., ,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 89/BANG/2024[2018-19]Status: DisposedITAT Bangalore13 May 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Year: 2018-19

For Appellant: Shri Mallaharao, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 80ASection 80PSection 80P(2)(d)

…sment and once the proceedings for the regular assessment under Section 143(3) is commenced, there cannot be any recourse to bring into existence any order under Section 143(1)(a) of the Act. See CIT v. Udaipur Distillery Co. Ltd. [2003] 133 Taxman 383/[2004] 267 ITR 358 (Raj.) . Page 7 of 8 13.2 Since, the AO in the present case did not raise any issue regarding the delay in filing the return or the eligibility of deduction during the scrutiny/regular assessment proceedings. Moreover, it is also noted that the AO neither made any addition or disallowance nor reaffirmed disallowances made in the intimation orde…

DR. REDDYS LABORATORIES LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-17(1), HYDERABAD, HYDERABAD

In the result, the appeal of the assessee is partly allowed for the statistical purposes

ITA 1723/HYD/2016[2007-08]Status: DisposedITAT Hyderabad08 Jul 2022AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyassessment Years: 2007-08 Dr.Reddy’S Laboratories Vs. Dcit,Circle-17(1) Limited Hyderabad 8-2-337, Road No.3 Banjara Hills Hyderabad-500 034

For Appellant: Shri S.P.ChidambaramFor Respondent: Shri Y.V.S.T.Sai,CIT-DR

Section 143(3)Section 154Section 80I

…uld be taken up regular assessment and not under sec. 154 a) DCIT Vs K.S. Venkatesh (ITA No. 416/2009) b) CIT VsRicha and Co (2001) 252ITR 40 (Del) c) CIT Vs Udaipur Distillarv Co Ltd (No 3) 267 ITR 366 (Raj); d) CIT Vs Udaipur Distillarv Co Ltd (No 1) (2004) 267 ITR 358 (Raj); e) Jasatdal June and Industries Ltd Vs CIT (2004) 266ITR 587 (Cal): IV. Submission on ground of merit Without prejudice to the above argument we would like to bring to your kind notice that the proposed allocation of corporate overhead by the AO is not warranted in view of the conditions placed by Se.80 IS & 80 IC restricting the deduction…

TATA MOTORS LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (LTU), MUMBAI

In the result, the appeal is allowed

ITA 3802/MUM/2018[2011-12]Status: DisposedITAT Mumbai15 Apr 2019AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Tata Motors Ltd. The Commissioner Of Bombay House, 24, Homi Vs. Income-Tax (Ltu), 29Th Mody Street, Hutatma Floor, Centre 1, World Chowk, Mumbai-400001 Trade Centre, Cuffe Parade, Mumbai- 400005. Pan No. Aaact2727Q Appellant Respondent Assessee By : Mr. Rajan Vora, Ar Revenue By : Dr. Manjunath K., Dr Date Of Hearing : 18/01/2019 Date Of Pronouncement : 15/04/2019

For Appellant: Mr. Rajan Vora, ARFor Respondent: Dr. Manjunath K., DR

Section 143(3)Section 263Section 43B

…for provision for leave encashment. It is finally argued that no revisionary proceedings u/s 263 can be allowed on debatable issues for which substantial question of law has been admitted. The Ld. counsel refers to the decision in Udaipur Distillery Co. Ltd. (267 ITR 358) by the Rajasthan High Court, where it has been held that when the matter is pending before the High Court and its outcome will decide whether the deduction is to be given or not, is a debatable issue and the same cannot be revised u/s 263 of the Act. 3.3 On the other hand, the Ld. DR submits that since the decision in Exide Industries (supra) ha…