Deputy CIT v. Patidar Ginning and Pressing Co.

157 CTR 177High Court1999#19391 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2017.

Judgments citing Deputy CIT v. Patidar Ginning and Pressing Co.

ACIT, NEW DELHI vs. SH. ASHOK MITTAL, NEW DELHI

In the result, the appeals filed by the assessee are partly allowed, the

ITA 3743/DEL/2013[2001-02]Status: DisposedITAT Delhi30 Oct 2017AY 2001-02

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2001-02 Shri Ashok Mittal, Ito, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. Pan : Aaspm6882C (Appellant) (Respondent) Assessment Year : 2001-02 Acit, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. Pan : Aaspm6882C (Appellant) (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri R. C. Dande, Sr.DR
Section 143(3)

…Court had to decided the question of whether it was enough if the assessee writes off the debt as bad in its books of account and whether the assessee company need not establish the debt to become bad, in Deputy CIT v. Patidar Ginning and Pressing Co. [1999] 157 CTR 177 (Guj). The appeal of the Revenue was dismissed. It is our view that the Circular No. 551 (see [1990] 183 ITR (St.) 7) leaves no scope for debate since it specifically notices the previous practice of having to establish that a debt had become had in the previous year, which had generated enormous litigation on the question of allowability of bad…

SH. ASHOK MITTAL,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeals filed by the assessee are partly allowed, the

ITA 3307/DEL/2013[2001-02]Status: DisposedITAT Delhi30 Oct 2017AY 2001-02

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2001-02 Shri Ashok Mittal, Ito, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. Pan : Aaspm6882C (Appellant) (Respondent) Assessment Year : 2001-02 Acit, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. Pan : Aaspm6882C (Appellant) (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri R. C. Dande, Sr.DR
Section 143(3)

…Court had to decided the question of whether it was enough if the assessee writes off the debt as bad in its books of account and whether the assessee company need not establish the debt to become bad, in Deputy CIT v. Patidar Ginning and Pressing Co. [1999] 157 CTR 177 (Guj). The appeal of the Revenue was dismissed. It is our view that the Circular No. 551 (see [1990] 183 ITR (St.) 7) leaves no scope for debate since it specifically notices the previous practice of having to establish that a debt had become had in the previous year, which had generated enormous litigation on the question of allowability of bad…

ACIT, NEW DELHI vs. M/S. ASHOK MITTAL, NEW DELHI

In the result, the appeals filed by the assessee are partly allowed, the

ITA 2997/DEL/2009[2001-02]Status: DisposedITAT Delhi30 Oct 2017AY 2001-02

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2001-02 Shri Ashok Mittal, Ito, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. Pan : Aaspm6882C (Appellant) (Respondent) Assessment Year : 2001-02 Acit, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. Pan : Aaspm6882C (Appellant) (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri R. C. Dande, Sr.DR
Section 143(3)

…Court had to decided the question of whether it was enough if the assessee writes off the debt as bad in its books of account and whether the assessee company need not establish the debt to become bad, in Deputy CIT v. Patidar Ginning and Pressing Co. [1999] 157 CTR 177 (Guj). The appeal of the Revenue was dismissed. It is our view that the Circular No. 551 (see [1990] 183 ITR (St.) 7) leaves no scope for debate since it specifically notices the previous practice of having to establish that a debt had become had in the previous year, which had generated enormous litigation on the question of allowability of bad…

ASHOK MITTAL vs. ITO, WARD-24(3),,

In the result, the appeals filed by the assessee are partly allowed, the

ITA 3764/DEL/2004[2001-2002]Status: DisposedITAT Delhi30 Oct 2017AY 2001-2002

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2001-02 Shri Ashok Mittal, Ito, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. Pan : Aaspm6882C (Appellant) (Respondent) Assessment Year : 2001-02 Acit, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. Pan : Aaspm6882C (Appellant) (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri R. C. Dande, Sr.DR
Section 143(3)

…Court had to decided the question of whether it was enough if the assessee writes off the debt as bad in its books of account and whether the assessee company need not establish the debt to become bad, in Deputy CIT v. Patidar Ginning and Pressing Co. [1999] 157 CTR 177 (Guj). The appeal of the Revenue was dismissed. It is our view that the Circular No. 551 (see [1990] 183 ITR (St.) 7) leaves no scope for debate since it specifically notices the previous practice of having to establish that a debt had become had in the previous year, which had generated enormous litigation on the question of allowability of bad…

Deputy CIT v. Patidar Ginning and Pressing Co. (157 CTR 177) — Cited in 4 Judgments | BharatTax