Dal & Flour Mills v. CST

86 STC 409High Court1992#25762 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2023.

Judgments citing Dal & Flour Mills v. CST

Smt. Parminder Kaur Brar, Kotkapura vs. Principal Commissioner of Income Tax -1, Amritsar

In the result, the appeal of the assessee bearing ITA No

ITA 72/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Jun 2023AY 2011-12

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

Section 143(3)Section 148Section 263Section 263oSection 54

…hips have made a reference of a decision of Hon. Supreme Court in the case of Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 . Similar view has been taken by the Orissa High Court in the matter of sales tax in the case of Rawani Dal & Flour Mills v. CST [1992] 86 STC 409 and under Orissa sales tax Act, the Commissioner issued notice exercising his revisional jurisdiction without giving reasons in notice. Their Lordships held that the notice should contain the reasons so as to give an opportunity to assessee and in absence of that, notice is bad. I.T.A. No.72/Asr/2022 11 Assessment Year: 2011-12 Hence, we are of…

The J.K. Trust Bombay, Mumbai vs. CIT (E), Mumbai

The appeal of the assessee is allowed

ITA 3769/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

Section 11Section 263

…ust know the basis on which action is proposed. Obviously, therefore, the notice issued must indicate the reasons on which the order of assessment is considered to be erroneous and prejudicial to the interest of Revenue [Rawani Dal & Flour Mills v. CST [1992] 86 STC 409 (Ori.)]. This means, there must be nexus between the reasons given in the show-cause notice and the order of the Learned CIT under section 263. Consequently, in our opinion, it has to be held that order of the Learned CIT would be bad- in-law where such order is not passed on the reasons given in the show-cause notice. 9. The view taken by us is…

Maharashtra Airport Development, Mumbai vs. Pr CIT 3, Mumbai

The appeal of the assessee is allowed

ITA 3741/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Jul 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Maharashtra Airport Pr. Cit-3, Development Company 612, 6Th Floor, बनाम/ Ltd. Aayakar Bhavan, Vs. 8Th Floor, World Trade M. K. Road, Centre, Tower No.1, Mumbai-400020 Cuffe Parade, Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aadcm9623M

Section 148Section 154Section 263Section 80I

…ust know the basis on which action is proposed. Obviously, therefore, the notice issued must indicate the reasons on which the order of assessment is considered to be erroneous and prejudicial to the interest of Revenue [Rawani Dal & Flour Mills v. CST [1992] 86 STC 409 (Ori.)]. This means, there must be nexus between the reasons given in the show-cause notice and the order of the Learned CIT under section 263. Consequently, in our opinion, it has to be held that order of the Learned CIT would be bad- 28 Maharashtra Airport Development Company Ltd. in-law where such order is not passed on the reasons given in th…