Commissioner of Income-Tax v. Vegetable Products Ltd.

80 ITR 14High Court1971#14439 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 200ASection 234ESection 147Section 28Section 56(2)(viii)Section 57(iv)

Issues it is cited on

section 200asection 234esection 200chief commissionersection 20section 234section 23section 250nfac

Judgments citing Commissioner of Income-Tax v. Vegetable Products Ltd.

A2Z Waste Management (Fatehpur) Limited vs. Deputy/Assistant Commissioner of Income Tax (TDS)

Appeal is allowed

ITA 3302/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…or to 01.06.2015. No valuable guidance has admittedly come from hon’ble jurisdictional 3 | P a g e ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 high court. That being the case, we hereby quote Commissioner of Income-Tax Vs. Vegetable Products Ltd. [1971] 80 ITR 14 (Kol.) to decide the instant issue of retrospective applicability of section 234E of the Act in assessee’s favour in very terms to delete the impugned late filing fee levied by both the learned lower authorities. This appeal is allowed. Same order to follow in the assessee’s remaining four appeals ITA Nos.3299, 3300, 3301 & 3302/Del/2025. 5. These…

A2Z Waste Management (Fatehpur) Limited vs. Deputy/Assistant Commissioner of Income Tax (TDS)

Appeal is allowed

ITA 3301/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…or to 01.06.2015. No valuable guidance has admittedly come from hon’ble jurisdictional 3 | P a g e ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 high court. That being the case, we hereby quote Commissioner of Income-Tax Vs. Vegetable Products Ltd. [1971] 80 ITR 14 (Kol.) to decide the instant issue of retrospective applicability of section 234E of the Act in assessee’s favour in very terms to delete the impugned late filing fee levied by both the learned lower authorities. This appeal is allowed. Same order to follow in the assessee’s remaining four appeals ITA Nos.3299, 3300, 3301 & 3302/Del/2025. 5. These…

A2Z Waste Management (Fatehpur) Limited vs. Deputy/Assistant Commissioner of Income Tax (TDS)

Appeal is allowed

ITA 3300/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…or to 01.06.2015. No valuable guidance has admittedly come from hon’ble jurisdictional 3 | P a g e ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 high court. That being the case, we hereby quote Commissioner of Income-Tax Vs. Vegetable Products Ltd. [1971] 80 ITR 14 (Kol.) to decide the instant issue of retrospective applicability of section 234E of the Act in assessee’s favour in very terms to delete the impugned late filing fee levied by both the learned lower authorities. This appeal is allowed. Same order to follow in the assessee’s remaining four appeals ITA Nos.3299, 3300, 3301 & 3302/Del/2025. 5. These…

A2Z Waste Management (Fatehpur) Limited vs. Deputy/Assistant Commissioner of Income Tax (TDS)

Appeal is allowed

ITA 3299/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…or to 01.06.2015. No valuable guidance has admittedly come from hon’ble jurisdictional 3 | P a g e ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 high court. That being the case, we hereby quote Commissioner of Income-Tax Vs. Vegetable Products Ltd. [1971] 80 ITR 14 (Kol.) to decide the instant issue of retrospective applicability of section 234E of the Act in assessee’s favour in very terms to delete the impugned late filing fee levied by both the learned lower authorities. This appeal is allowed. Same order to follow in the assessee’s remaining four appeals ITA Nos.3299, 3300, 3301 & 3302/Del/2025. 5. These…

A2Z Waste Management (Fatehpur) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

Appeal is allowed

ITA 3287/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…or to 01.06.2015. No valuable guidance has admittedly come from hon’ble jurisdictional 3 | P a g e ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 high court. That being the case, we hereby quote Commissioner of Income-Tax Vs. Vegetable Products Ltd. [1971] 80 ITR 14 (Kol.) to decide the instant issue of retrospective applicability of section 234E of the Act in assessee’s favour in very terms to delete the impugned late filing fee levied by both the learned lower authorities. This appeal is allowed. Same order to follow in the assessee’s remaining four appeals ITA Nos.3299, 3300, 3301 & 3302/Del/2025. 5. These…

Sanjay, Ghaziabad vs. Ward 2(1), Ghaziabad

Appeal is allowed

ITA 4481/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Aug 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 4481/Del/2025 : Asstt. Year : 2017-18 Sanjay, Vs Income Tax Officer, Village & P.O.-Raispur, Ward-2(1), Ghaziabad, Hapur Road, Ghaziabad, Uttar Pradesh-201002 Uttar Pradesh-201002 (Appellant) (Respondent) Pan No. Cvips0942Q Assessee By: Sh. Sumit Bansal, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order

For Appellant: Sh. Sumit Bansal, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4481/Del/2025 : Asstt. Year : 2017-18 Sanjay, Vs Income Tax Officer, Village & P.O.-Raispur, Ward-2(1), Ghaziabad, Hapur Road, Ghaziabad, Uttar Pradesh-201002 Uttar Pradesh-201002 (APPELLANT) (RESPONDENT) PAN No. CVIPS0942Q Assessee by: Sh. Sumit Bansal, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-…

Smt. Sufhila Chandra, Dehradun vs. ACIT, CC-, Dehradun

Appeal is allowed in above terms

ITA 151/DDN/2024[2019-20]Status: DisposedITAT Dehradun13 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2019-20 Smt. Sushila Chandra, Vs. Acit, 57, Lane-4, Krishan Vatika, Central Circle, Lane-1, Phase-1, Doon Dehradun Divine, Dhurankas, Sahastradhara Road, Dehradun Pan :Ajepc9713B (Appellant) (Respondent) Assessee By Sh. Nitish Gupta, Ca Department By Sh. A.S. Rana, Sr. Dr

Section 147Section 148Section 153C

…hanism under section 148/147 of the Act. Hon’ble jurisdictional high court of Uttarakhand has admittedly not decided the instant issue in either party’s favour. That being the case, we hereby quash Commissioner of Income-Tax Vs. Vegetable Products Ltd. [1971] 80 ITR 14 (Kol.) that the view favouring the assessee in such an instance ought to be adopted and quash the impugned reopening herein forming subject matter of record. Ordered accordingly. All other pleadings on merits stand rendered academic. 3. This assessee’s appeal is allowed in above terms. Order pronounced in the open court on 13th June, 2025 (M. BALAG…