CWT v. Smt. VimlabenVadilal Mehta

145 ITR 11Supreme Court of India1984#10175 most cited

What is CWT v. Smt. VimlabenVadilal Mehta authority for?

When an appeal is filed against an assessment order, the appellate proceedings constitute a continuation of the assessment proceedings, effectively throwing the assessment case open. This allows the assessee to raise grievances before the appellate authority.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2019.

Also referred to as

CWT v. Vimlaben Vadilal Mehta · appeal as continuation of assessment · appellate proceedings open assessment · raising grievances in appeal · assessment case thrown open

Judgments citing CWT v. Smt. VimlabenVadilal Mehta

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…ssessment proceedings. It is a settled law that an appeal being a continuation of assessment proceedings, it would be permissible for an assessee to agitate its grievances before the first assessee authority. In case of CWT V Smt. VimlabenVadilal Mehta (1984) 145 ITR 11(SC) it is held that when an appeal is filed against an assessment order before the AAC, the assessment case is thrown open and appellate proceedings constitute a continuation of the assessment proceedings. In case of CIT V Kanpur Coal Syndicate (1964) 53 ITR 225(SC)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) ha…

CWT v. Smt. VimlabenVadilal Mehta (145 ITR 11) — Cited in 10 Judgments | BharatTax