Commissioner of Income Tax v. Dhadi Commissioner of Income Tax V. Dhadi Sahu

199 ITR 610Supreme Court of India1993#13673 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2024.

Judgments citing Commissioner of Income Tax v. Dhadi Commissioner of Income Tax V. Dhadi Sahu

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…ushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by learned counsel for the assessee, the decision of the Supreme Court in the case of Dhadi Sahu, [1993] 199 ITR 610 is clearly distinguishable in that it deals with altogether a different situation and does not advance the case of the assessee. The observations of the court that no litigant has any vested right in the matter of procedural law in fact support the stand of the Revenue. In that case the issue involved was whether on account of amendment in s…

ACIT Cir 1, Thane vs. Lanxess India P.Ltd, Thane

ITA 2788/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Jul 2022AY 2009-10

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2009-10 Lanxess India Private Limited, Asst. Commissioner Of Income-Tax, Lanxess House, Plot No. 162-164, Circle 1, Road No. 27, Wagle Estate, Opp. Iti Vs. 6Th Floor, Asher It Park, Road No. College, Midc, 16-Z, Wagle Industrial Estate, Thane-(West)-400604. Thane. Pan No. Aaccb 3880 A Appellant Respondent Assessment Year: 2009-10 Asst. Commissioner Of Income-Tax, Lanxess India Private Limited, Circle 1, Lanxess House, Plot No. 162-164, 6Th Floor, Asher It Park, Road No. 16- Vs. Road No. 27, Wagle Estate, Opp. Iti Z, Wagle Industrial Estate, College, Midc, Thane. Thane-(West)-400604 Pan No. Aaccb 3880 A Appellant Respondent

For Appellant: Mr. Pratik Shah/For Respondent: Mr. V.K. Agarwal, CIT-DR
Section 143(3)Section 144C(13)

…arlier judgment of the Supreme Court in the case considering an earlier judgment of the Supreme Court in the case considering an earlier judgment of the Supreme Court in the case of Commissioner of Income Tax V. Dhadi Commissioner of Income Tax V. Dhadi Sahu (199 ITR 610), states as (199 ITR 610), states as follows: '5. The assessee filed appeals before the Tribunal contending that by '5. The assessee filed appeals before the Tribunal contending that by '5. The assessee filed appeals before the Tribunal contending that by virtue of the amendment effect by virtue of the amendment effect by Taxation Laws (Amendmen…

Lanxess India P.Ltd, Thane vs. Asst CIT Cir 1, Thane

ITA 2628/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Jul 2022AY 2009-10

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2009-10 Lanxess India Private Limited, Asst. Commissioner Of Income-Tax, Lanxess House, Plot No. 162-164, Circle 1, Road No. 27, Wagle Estate, Opp. Iti Vs. 6Th Floor, Asher It Park, Road No. College, Midc, 16-Z, Wagle Industrial Estate, Thane-(West)-400604. Thane. Pan No. Aaccb 3880 A Appellant Respondent Assessment Year: 2009-10 Asst. Commissioner Of Income-Tax, Lanxess India Private Limited, Circle 1, Lanxess House, Plot No. 162-164, 6Th Floor, Asher It Park, Road No. 16- Vs. Road No. 27, Wagle Estate, Opp. Iti Z, Wagle Industrial Estate, College, Midc, Thane. Thane-(West)-400604 Pan No. Aaccb 3880 A Appellant Respondent

For Appellant: Mr. Pratik Shah/For Respondent: Mr. V.K. Agarwal, CIT-DR
Section 143(3)Section 144C(13)

…arlier judgment of the Supreme Court in the case considering an earlier judgment of the Supreme Court in the case considering an earlier judgment of the Supreme Court in the case of Commissioner of Income Tax V. Dhadi Commissioner of Income Tax V. Dhadi Sahu (199 ITR 610), states as (199 ITR 610), states as follows: '5. The assessee filed appeals before the Tribunal contending that by '5. The assessee filed appeals before the Tribunal contending that by '5. The assessee filed appeals before the Tribunal contending that by virtue of the amendment effect by virtue of the amendment effect by Taxation Laws (Amendmen…

Truetzschler India P. Ltd, Mumbai vs. DCIT RG 2(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 1949/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Sept 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manoj Kumar Aggarwalआअसं. 1949/मुं/2015 ("न.व.2009-10) M/S. Truetzschler India Pvt. Ltd. 43, V.B. Gandhi Marg, Fort, Mumbai 400 001 Pan: Aaaci2153N ...... अपीलाथ" /Appellant बनाम Vs. Dy. Cit, Range – 2(3), Room No.552, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent [ अपीलाथ" "वारा/ Appellant By : Shri Nitesh Joshi ""तवाद" "वारा/Respondent By : Shri A. Mohan सुनवाई क" "त"थ/ Date Of Hearing : 02/09/2020 घोषणा क" "त"थ/ Date Of Pronouncement : 30/09/2020 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Nitesh JoshiFor Respondent: Shri A. Mohan
Section 143(3)Section 144CSection 153Section 153(1)Section 92C

…o not, thus merely prescribe procedure but a substantive exercise in assessment. 8 25. The Supreme Court in the case of R. Sharadamma (supra) after considering an earlier judgment of the Supreme Court in the case of Commissioner of Income Tax V. Dhadi Sahu (199 ITR 610), states as follows: '5. The assessee filed appeals before the Tribunal contending that by virtue of the amendment effect by Taxation Laws (Amendment) Act, 1970, the Inspecting Assistant Commissioner lost jurisdiction to proceed with the said penalty proceedings with effect from April 1, 1971 inasmuch as in the said cases, the amount of income i…

DCIT, Cir-5(1), Kolkata vs. M/S. Proficient Commodities Pvt. Ltd., Kolkata

In the result, the cross objection filed by the assessee in CO No

ITA 1346/KOL/2016[2012-13]Status: DisposedITAT Kolkata18 Mar 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1346/Kol/2016 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri Ram Bilash Meena, CIT DRFor Respondent: Shri Somnath Ghosh, Advocate
Section 143(2)Section 143(3)

…t provide for transfer of such proceedings to the officer on whom the jurisdiction was created. On the same principle, this decision also does not help Mr. Agarwal to support his contention. He then relied on CIT vs. DhadiSahu (1992) 108 CTR (SC) 444 : (1993) 199 ITR 610 (SC). In this case, it was held that by reason of amendment, the jurisdiction of the officer before whom the proceeding was pending did not cease to lose jurisdiction since the said officer was within his jurisdiction when the proceeding was initiated. Therefore, this decision also does not help us in the context with which we are dealing. Mr. Ag…

The Pr. Commissioner of Income Tax -6 vs. Maruti Suzuki India Ltd

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…ushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by learned counsel for the assessee, the decision of the Supreme Court in the case of Dhadi Sahu, [1993] 199 ITR 610 is clearly distinguishable in that it deals with altogether a different situation and does not advance the case of the assessee. The observations of the court that no litigant has any vested right in the matter of procedural law in fact support the stand of the Revenue. In that case the issue involved was whether on account of amendment in s…

The Pr. Commissioner of Income Tax -6 vs. Microsoft India ( R & D) Pvt. Ltd

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…ushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by learned counsel for the assessee, the decision of the Supreme Court in the case of Dhadi Sahu, [1993] 199 ITR 610 is clearly distinguishable in that it deals with altogether a different situation and does not advance the case of the assessee. The observations of the court that no litigant has any vested right in the matter of procedural law in fact support the stand of the Revenue. In that case the issue involved was whether on account of amendment in s…

Commissioner of Income Tax v. Dhadi Commissioner of Income Tax V. Dhadi Sahu (199 ITR 610) — Cited in 7 Judgments | BharatTax