CIT v. Vikas Chemi Gum India

276 ITR 32Reported decision2005#24160 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. Vikas Chemi Gum India

H- One India Pvt. Ltd., Uttar Pradesh vs. ACIT (TDS), Noida

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 4465/DEL/2016[2013-14]Status: DisposedITAT Delhi22 Dec 2017AY 2013-14

Bench: Sh. N. K. Saini, Am & Sh. K. N. Chary, Jm Ita No. 4464/Del/2016 : Asstt. Year : 2012-13 Ita No. 4465/Del/2016 : Asstt. Year : 2013-14 H-One India Pvt. Ltd., Vs Asstt. Commissioner Of Income Tax, 12, Udyog Vihar, Surajpur, Tds, Noida Greater Noida, U.P.-201305 (Appellant) (Respondent) Pan No. Aaach3032L Assessee By : None Revenue By : Sh. Arun Kumar Yadav, Sr. Dr Date Of Hearing : 14.12.2017 Date Of Pronouncement : 22.12.2017 Order Per N. K. Saini, Am: These Two Appeals By The Assessee Are Directed Against The Common Order Dated 30.06.2016 Of Ld. Cit(A)-I, Noida For The Assessment Years 2012-13 & 2013-14. 2. Since, The Issue Involved Is Common In Both These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity. H-One India Pvt. Ltd. 3. During The Course Of Hearing Nobody Was Present On Behalf Of The Assessee. Therefore, The Appeals Are Decided Ex- Parte After Considering The Submissions Of The Ld. Dr.

For Appellant: NoneFor Respondent: Sh. Arun Kumar Yadav, Sr. DR
Section 194Section 201(1)

…ratio laid down by the Hon'ble Supreme Court in the aforesaid case and the present case requires re-adjudication at the level of Ld. CIT(A). H-One India Pvt. Ltd. 12. The Hon’ble Punjab & Haryana High Court in the case of CIT Vs Vikas Chemi Gum India (2005) 276 ITR 32 has held as under: "The requirement of recording of reasons and communication thereof has been read as an integral part of the concept of fair procedure. The necessity of giving reasons flows from the concept of rule of law which constitutes one of the comer stones of our constitutional set up. The administrative authorities changed with the duty…

H- One India Pvt. Ltd., Uttar Pradesh vs. ACIT (TDS), Noida

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 4464/DEL/2016[2012-13]Status: DisposedITAT Delhi22 Dec 2017AY 2012-13

Bench: Sh. N. K. Saini, Am & Sh. K. N. Chary, Jm Ita No. 4464/Del/2016 : Asstt. Year : 2012-13 Ita No. 4465/Del/2016 : Asstt. Year : 2013-14 H-One India Pvt. Ltd., Vs Asstt. Commissioner Of Income Tax, 12, Udyog Vihar, Surajpur, Tds, Noida Greater Noida, U.P.-201305 (Appellant) (Respondent) Pan No. Aaach3032L Assessee By : None Revenue By : Sh. Arun Kumar Yadav, Sr. Dr Date Of Hearing : 14.12.2017 Date Of Pronouncement : 22.12.2017 Order Per N. K. Saini, Am: These Two Appeals By The Assessee Are Directed Against The Common Order Dated 30.06.2016 Of Ld. Cit(A)-I, Noida For The Assessment Years 2012-13 & 2013-14. 2. Since, The Issue Involved Is Common In Both These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity. H-One India Pvt. Ltd. 3. During The Course Of Hearing Nobody Was Present On Behalf Of The Assessee. Therefore, The Appeals Are Decided Ex- Parte After Considering The Submissions Of The Ld. Dr.

For Appellant: NoneFor Respondent: Sh. Arun Kumar Yadav, Sr. DR
Section 194Section 201(1)

…ratio laid down by the Hon'ble Supreme Court in the aforesaid case and the present case requires re-adjudication at the level of Ld. CIT(A). H-One India Pvt. Ltd. 12. The Hon’ble Punjab & Haryana High Court in the case of CIT Vs Vikas Chemi Gum India (2005) 276 ITR 32 has held as under: "The requirement of recording of reasons and communication thereof has been read as an integral part of the concept of fair procedure. The necessity of giving reasons flows from the concept of rule of law which constitutes one of the comer stones of our constitutional set up. The administrative authorities changed with the duty…

Ravi Kumar Agarwal, HUF, Agra vs. I.T.O.-2(4), Agra

In the result, the appeal is partly allowed

ITA 229/AGR/2016[2008-09]Status: DisposedITAT Agra25 Oct 2017AY 2008-09

Bench: Shri A. D. Jain

Section 143(3)

…ase of CIT Vs. Godavari Corporation Ltd., 156 JTR 835 (MP), decision of Hon’ble Supreme Court in the case of Union of India Vs. Satish Panalai Shah 249 ITR 221 (SC), decision of Hon'ble Punjab & Haryana High Court in the case of CIT Vs. Vilkas Chemi Gum India 276 ITR 32 and decision of Hon'ble Supreme Court in the case of Radha Swami Satsang Vs. CIT, 193 ITR 32 and decision of Hon’ble Supreme Court in the case of Radha Swami Satsang Vs. CIT, 193 ITR 321. I.T.A No. 229/Agra/2016 4 9. On consideration of the return of income, the computation of income, profit and loss account of the year consideration and earlier…

CIT v. Vikas Chemi Gum India (276 ITR 32) — Cited in 3 Judgments | BharatTax