Deputy Commissioner of Income-tax v. Pala Marketing Co.

243 ITR 499High Court2000#20157 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing Deputy Commissioner of Income-tax v. Pala Marketing Co.

THE ACIT, CIRCLE-1(1), THRRISSUR vs. MANJILAS AGRO FOODS PVT. LTD., THRISSUR

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

ITA 34/COCH/2022[2014-15]Status: DisposedITAT Cochin19 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

…erala High Court, the juridical High Court of assesse had held in the following cases that after reopening the Assessing Officer cannot change the rate of depreciation once allowed. Deputy Commissioner of Income-tax v. Pala Marketing Co- operative Society Ltd 243 ITR 499 4) The Madras High Court in CIT v. Sundaram Industries Ltd. [1998] 231 I IR 761, where the Income-tax Officer claimed to have found a mistake in granting a larger claim for depreciation on an asset which, according to him, was put to greater private use than what was claimed in the return, found that even assuming that there was any mistake in it…

MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

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

ITA 33/COCH/2022[2012-13]Status: DisposedITAT Cochin19 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

…erala High Court, the juridical High Court of assesse had held in the following cases that after reopening the Assessing Officer cannot change the rate of depreciation once allowed. Deputy Commissioner of Income-tax v. Pala Marketing Co- operative Society Ltd 243 ITR 499 4) The Madras High Court in CIT v. Sundaram Industries Ltd. [1998] 231 I IR 761, where the Income-tax Officer claimed to have found a mistake in granting a larger claim for depreciation on an asset which, according to him, was put to greater private use than what was claimed in the return, found that even assuming that there was any mistake in it…

MANJILAS AGRO FOODS PVT. LTD,THRISSUR vs. THACIT,CIRCLE-1(1 ), THRISSUR

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

ITA 32/COCH/2022[2011-12]Status: DisposedITAT Cochin19 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

…erala High Court, the juridical High Court of assesse had held in the following cases that after reopening the Assessing Officer cannot change the rate of depreciation once allowed. Deputy Commissioner of Income-tax v. Pala Marketing Co- operative Society Ltd 243 ITR 499 4) The Madras High Court in CIT v. Sundaram Industries Ltd. [1998] 231 I IR 761, where the Income-tax Officer claimed to have found a mistake in granting a larger claim for depreciation on an asset which, according to him, was put to greater private use than what was claimed in the return, found that even assuming that there was any mistake in it…

M/S. ALCATEL LUCENT INDIA LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, appeal of Assessee allowed

ITA 6001/DEL/2014[2005-06]Status: DisposedITAT Delhi21 Jan 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: And Ms. Ananya Kapoor,AdvocateFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 143(3)Section 147Section 148Section 154Section 154(1)

…vs., DCIT [2016] 384 ITR 337 (Del.) CIT vs., Central Warehousing Corporation [2015] 371 3. ITR 81 (Del.) Pala Marketing Cooperative Society Ltd., vs., State of 4. Kerala [1999] 236 ITR 604 (Kerala) DCIT vs., Pala Marketing Cooperative Society Ltd., 5. [2000] 243 ITR 499 (Kerala) Hindustan Lever Ltd., vs. R.B. Wadkar [2004] 268 ITR 6. 332 (Bom.) 4.1. He has further submitted that A.O. was empowered by proviso under section 154 of the I.T. Act to correct mistake on record instead of initiating the re- 5 ITA.No.6001/Del./2014 M/s. Alcatel Lucent India Ltd., Gurgaon. assessment proceedings. In support of his conte…

Deputy Commissioner of Income-tax v. Pala Marketing Co. (243 ITR 499) — Cited in 4 Judgments | BharatTax