Deepak Agro Foods v. State of Rajasthan

16 VST 454Supreme Court of India2008#19359 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2024.

Judgments citing Deepak Agro Foods v. State of Rajasthan

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

…a final order and it was directed to be treated as a draft assessment order. In this context, it is worthwhile to refer to the decision of the honourable Supreme Court in the decision reported in (Deepak Agro Foods v. State of Rajasthan reported in (2008) 16 VST 454 (SC) wherein in paragraph 10, the honourable Supreme Court discussed as to when an order could be construed as a final order (page 458): "Shri Rajiv Dutta, learned senior counsel appearing on behalf of the appellant, submitted that in the light of its afore-extracted observations and a clear finding that the assessment order for the assessme…

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

…a final order and it was directed to be treated as a draft assessment order. In this context, it is worthwhile to refer to the decision of the honourable Supreme Court in the decision reported in (Deepak Agro Foods v. State of Rajasthan reported in (2008) 16 VST 454 (SC) wherein in paragraph 10, the honourable Supreme Court discussed as to when an order could be construed as a final order (page 458): "Shri Rajiv Dutta, learned senior counsel appearing on behalf of the appellant, submitted that in the light of its afore-extracted observations and a clear finding that the assessment order for the assessme…

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

…a final order and it was directed to be treated as a draft assessment order. In this context, it is worthwhile to refer to the decision of the honourable Supreme Court in the decision reported in (Deepak Agro Foods v. State of Rajasthan reported in (2008) 16 VST 454 (SC) wherein in paragraph 10, the honourable Supreme Court discussed as to when an order could be construed as a final order (page 458): "Shri Rajiv Dutta, learned senior counsel appearing on behalf of the appellant, submitted that in the light of its afore-extracted observations and a clear finding that the assessment order for the assessme…

Daewon Kang Up Co. Limited, Thiruvallur vs. DDIT, Chennai

In the result, the assessee’s appeal is allowed

ITA 818/CHNY/2015[2010-11]Status: DisposedITAT Chennai30 Dec 2016AY 2010-11

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita N0.818/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri Lalith Kumar, CA &For Respondent: Shri Muruga Boopathy, Jt. CIT
Section 143(3)Section 144CSection 144C(15)Section 2Section 3Section 9(1)(vii)

…t upheld the writ petition dated 16.04.2013 by the assessee against the order dated 15.04.2013, on 5 ITA. No.818/Mds/2015 (AY 2010-11) Daewon Kang Up Co. Ltd. v. DDIT principally two grounds. Firstly, relying on Deepak Agro Foods v. State of Rajasthan [2008] 16 VST 454 (SC), it was held that the order dated 15.04.2013 could not extend the limitation for passing the assessment order, which stands already expired on 31.03.2013. The same, i.e., the order dated 26.03.2013, having been passed contrary to s. 144C was, therefore, bad in law. Further, any order that would now stand to be passed by the AO, i.e., treating…

Deepak Agro Foods v. State of Rajasthan (16 VST 454) — Cited in 4 Judgments | BharatTax