Which sections of the Income Tax Act does (D. K. Jain J.) in Apogee International Limited v. Union of India come up under?

It is most often cited in judgments turning on Section 10B, Section 139, Section 143(1), Section 154, Section 32AB(5), Section 80A(5).

(D. K. Jain J.) in Apogee International Limited v. Union of India

Q: How many judgments cite (D. K. Jain J.) in Apogee International Limited v. Union of India?

21 judgments on BharatTax cite (D. K. Jain J.) in Apogee International Limited v. Union of India (220 ITR 248), spanning 2007 to 2025.

220 ITR 248High Court1996#5465 most cited

What is (D. K. Jain J.) in Apogee International Limited v. Union of India authority for?

An intimation under Section 143(1) of the Income-tax Act, 1961, even after its substitution with effect from June 1, 1999, is not an 'assessment'. Acknowledgement of a return by ministerial staff, where no tax is payable or refund is due, does not constitute an assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2025.

Also referred to as

Apogee International Limited v. Union of India · section 143(1) · intimation · assessment · ministerial staff · acknowledgement of return · no tax payable · no refund due · D.K. Jain J.

Sections most often in play

Section 10B Section 139 Section 143(1)Section 154 Section 32AB(5)Section 80A(5)Section 80AC Section 80IA

Issues it is cited on

section 54(1)section 54e section 55a section 54ec section 13(2)long-term capital asset section 53a section 53 within four years fresh tangible material section 55 circle rate

Judgments citing (D. K. Jain J.) in Apogee International Limited v. Union of India

Assistant Commissioner of Income Tax vs. Rajesh Jhaveri Stock Brokers Pvt.Ltd

The appeal is allowed without

C.A. No.-002830-002830 - 2007Supreme Court23 May 2007

For Respondent: Rajesh Jhaveri Stock Brokers Pvt. Ltd

Section 139Section 142Section 143Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(vii)Section 36(2)

…lature, i.e., to minimize the departmental work to scrutinize each and every return and to concentrate on selective scrutiny of returns. These aspects were highlighted by one of us (D. K. Jain J) in Apogee International Limited v. Union of India [(1996) 220 ITR 248]. It may be noted above that under the first proviso to the newly substituted section 143(1), with effect from June 1, 1999, except as provided in the provision itself, the acknowledgment of the return shall be deemed to be an intimation under section 143(1) where (a) either no sum is payable by the assessee, or (b) no refund is due to him…