CIT, (WB) v. Vegetable Products Ltd.

80 ITR 192Supreme Court of India#4383 most cited

What is CIT, (WB) v. Vegetable Products Ltd. authority for?

Where issues raised in an assessment are debatable, preference should be given to the assessee.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Also referred to as

CIT v. Vegetable Products Ltd. · 80 ITR 192 · debatable issues · preference to assessee · tax payable · tax paid

Judgments citing CIT, (WB) v. Vegetable Products Ltd.

SHRI MATI SONALI BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 41/ASR/2022[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

M/S BHAGWATI LACTO VEGETARIAN EXPORTS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 , JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 151/ASR/2021[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 276/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SH.RAVI NARULA ,FEROZPUR vs. DY. COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 650/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SMT. SEEMA RANI NARULA,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 618/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 615/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI. RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 612/ASR/2018[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SHRI ARUN NARULA,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 436/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

SH. BALWINDER SINGH KOHLI,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 86/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 325/ASR/2017[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…onsideration to the entire matter and find myself in respectful agreement with the aforesaid observation of my Lord the Chief Justice.” 6.9. The ld. Counsel further relied on order of Hon’ble Supreme Court in the case of CIT, (WB) vs. Vegetable Products Ltd. 80 ITR 192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating mat…

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CIT, (WB) v. Vegetable Products Ltd. (80 ITR 192) — Cited in 27 Judgments | BharatTax