Deputy Commissioner of Commercial Taxes v. Indian Refrigeration Industries P. Ltd.

110 ITR 527High Court1977#21995 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2019.

Also reported as

46 STC 264

Judgments citing Deputy Commissioner of Commercial Taxes v. Indian Refrigeration Industries P. Ltd.

Ppn Properties Pvt. Ltd., Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…unconnected with the escapement of income. We cannot, therefore, approve the broad proposition laid down in that regard in Deputy Commissioner of Commercial Taxes v. Indian Refrigeration Industries P. Ltd. [1980] 46 STC 264 (Mad), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Bom) [FB]. [1993] 200 ITR 614W (SC)” 15. He further relied o…

Prashant Agencies Pvt. Ltd., Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…unconnected with the escapement of income. We cannot, therefore, approve the broad proposition laid down in that regard in Deputy Commissioner of Commercial Taxes v. Indian Refrigeration Industries P. Ltd. [1980] 46 STC 264 (Mad), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Bom) [FB]. [1993] 200 ITR 614W (SC)” 15. He further relied o…

Fateh Chand Charitable Trust, Muzaffarnagar vs. Addl. CIT, Meerut

In the result, the Appeal of the assessee is dismissed

ITA 289/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jun 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR
Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 148Section 254

…the escapement of income. We cannot, therefore, approve the broad proposition laid down in that regard in Deputy Commissioner of Commercial Page 21 of 27 Taxes v. Indian Refrigeration Industries P. Ltd.[1980] 46 STC 264 (Mad), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983]142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Born) [FB]. Keeping in view the above principles, we…

Deputy Commissioner of Commercial Taxes v. Indian Refrigeration Industries P. Ltd. (110 ITR 527) — Cited in 3 Judgments | BharatTax