Dishman Pharmaceutical and Chemicals Ltd. v. DCIT

346 ITR 328High Court#11534 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2024.

Issues it is cited on

section 2(7)section 4(2)section 32ainitial assessment yearfull and true disclosurematerial facts necessary for assessmentsection 80ibkelvinatormere change of opinioneligible businesslive linkincome escaping assessment

Judgments citing Dishman Pharmaceutical and Chemicals Ltd. v. DCIT

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 374/IND/2023[2018-19]Status: DisposedITAT Indore17 Oct 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…and adequate material to justify the formation of belief that income assessable to tax is escaped assessment. He has also referred to the following decisions:- (i) Gujarat High Court in the case of Dishman Pharmaceutical and Chemicals Ltd Vs DCIT reported in 346 ITR 328(Guj). (ii) MP High Court in the cases of Smt. Prabha Rajyalaxmi Vs WTO reported in (1983) 144 STC 180 and Lokendra Sing Rathore v/s WTO (1985) 153 ITR 466. 7. The next contention of the Ld. AR is that the assessment has been reopened by the A.O on the basis of change of opinion as the A.O during the scrutiny assessment u/s 143(3) of the Act has…

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 373/IND/2023[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…and adequate material to justify the formation of belief that income assessable to tax is escaped assessment. He has also referred to the following decisions:- (i) Gujarat High Court in the case of Dishman Pharmaceutical and Chemicals Ltd Vs DCIT reported in 346 ITR 328(Guj). (ii) MP High Court in the cases of Smt. Prabha Rajyalaxmi Vs WTO reported in (1983) 144 STC 180 and Lokendra Sing Rathore v/s WTO (1985) 153 ITR 466. 7. The next contention of the Ld. AR is that the assessment has been reopened by the A.O on the basis of change of opinion as the A.O during the scrutiny assessment u/s 143(3) of the Act has…

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 372/IND/2023[2017-18]Status: DisposedITAT Indore17 Oct 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…and adequate material to justify the formation of belief that income assessable to tax is escaped assessment. He has also referred to the following decisions:- (i) Gujarat High Court in the case of Dishman Pharmaceutical and Chemicals Ltd Vs DCIT reported in 346 ITR 328(Guj). (ii) MP High Court in the cases of Smt. Prabha Rajyalaxmi Vs WTO reported in (1983) 144 STC 180 and Lokendra Sing Rathore v/s WTO (1985) 153 ITR 466. 7. The next contention of the Ld. AR is that the assessment has been reopened by the A.O on the basis of change of opinion as the A.O during the scrutiny assessment u/s 143(3) of the Act has…

Assistant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 371/IND/2023[2013-14]Status: DisposedITAT Indore17 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…and adequate material to justify the formation of belief that income assessable to tax is escaped assessment. He has also referred to the following decisions:- (i) Gujarat High Court in the case of Dishman Pharmaceutical and Chemicals Ltd Vs DCIT reported in 346 ITR 328(Guj). (ii) MP High Court in the cases of Smt. Prabha Rajyalaxmi Vs WTO reported in (1983) 144 STC 180 and Lokendra Sing Rathore v/s WTO (1985) 153 ITR 466. 7. The next contention of the Ld. AR is that the assessment has been reopened by the A.O on the basis of change of opinion as the A.O during the scrutiny assessment u/s 143(3) of the Act has…

Assistant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 370/IND/2023[2012-13]Status: DisposedITAT Indore17 Oct 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…and adequate material to justify the formation of belief that income assessable to tax is escaped assessment. He has also referred to the following decisions:- (i) Gujarat High Court in the case of Dishman Pharmaceutical and Chemicals Ltd Vs DCIT reported in 346 ITR 328(Guj). (ii) MP High Court in the cases of Smt. Prabha Rajyalaxmi Vs WTO reported in (1983) 144 STC 180 and Lokendra Sing Rathore v/s WTO (1985) 153 ITR 466. 7. The next contention of the Ld. AR is that the assessment has been reopened by the A.O on the basis of change of opinion as the A.O during the scrutiny assessment u/s 143(3) of the Act has…

M/S. Ansys Software Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bengaluru

In the result appeal filed by assessee stands allowed

ITA 2038/BANG/2019[2009-10]Status: HeardITAT Bangalore31 Mar 2021AY 2009-10

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT)
Section 143(3)Section 148Section 234ASection 36(1)(viia)

…his contention the Ld.AR placed reliance on following decisions: CIT vs Kelvinator India Ltd. reported in 320 ITR 561 (SC) CIT vs Usha international Ltd. reported in 348 ITR 480 (Delhi full bench) Page 8 of 15 Dishman Pharmaceuticals Ltd. vs DCIT reported in 346 ITR 328 (Guj) 14. On the contrary the Ld.Sr.DR submitted that the reassessment notice the present case is valid and that the disallowances made by the Ld.AO could not have been allowed as deduction. He placed reliance on following decisions.: Phool Chand Bajrang Lal vs ITO reported in (1993) 69 Taxmann.com 627(SC) Honda Siel Power Products Ltd. vs DCIT r…

M/S. Ansys Software Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bengaluru

In the result appeal filed by assessee stands allowed

ITA 2037/BANG/2019[2008-09]Status: HeardITAT Bangalore31 Mar 2021AY 2008-09

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT)
Section 143(3)Section 148Section 234ASection 36(1)(viia)

…his contention the Ld.AR placed reliance on following decisions: CIT vs Kelvinator India Ltd. reported in 320 ITR 561 (SC) CIT vs Usha international Ltd. reported in 348 ITR 480 (Delhi full bench) Page 8 of 15 Dishman Pharmaceuticals Ltd. vs DCIT reported in 346 ITR 328 (Guj) 14. On the contrary the Ld.Sr.DR submitted that the reassessment notice the present case is valid and that the disallowances made by the Ld.AO could not have been allowed as deduction. He placed reliance on following decisions.: Phool Chand Bajrang Lal vs ITO reported in (1993) 69 Taxmann.com 627(SC) Honda Siel Power Products Ltd. vs DCIT r…

M/S. Ansys Software Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bengaluru

In the result appeal filed by assessee stands allowed

ITA 2036/BANG/2019[2007-08]Status: HeardITAT Bangalore31 Mar 2021AY 2007-08

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT)
Section 143(3)Section 148Section 234ASection 36(1)(viia)

…his contention the Ld.AR placed reliance on following decisions: CIT vs Kelvinator India Ltd. reported in 320 ITR 561 (SC) CIT vs Usha international Ltd. reported in 348 ITR 480 (Delhi full bench) Page 8 of 15 Dishman Pharmaceuticals Ltd. vs DCIT reported in 346 ITR 328 (Guj) 14. On the contrary the Ld.Sr.DR submitted that the reassessment notice the present case is valid and that the disallowances made by the Ld.AO could not have been allowed as deduction. He placed reliance on following decisions.: Phool Chand Bajrang Lal vs ITO reported in (1993) 69 Taxmann.com 627(SC) Honda Siel Power Products Ltd. vs DCIT r…

District Co-Operative Central Bank Limited, Bidar vs. Assistant Commissioner of Income Tax Circle-1, Gulbarga

In the result appeal filed by assessee stands allowed

ITA 551/BANG/2019[2010-11]Status: HeardITAT Bangalore30 Mar 2021AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT)
Section 143(3)Section 148Section 234ASection 36(1)(viia)

…his contention the Ld.AR placed reliance on following decisions: CIT vs Kelvinator India Ltd. reported in 320 ITR 561 (SC) CIT vs Usha international Ltd. reported in 348 ITR 480 (Delhi full bench) Page 8 of 15 Dishman Pharmaceuticals Ltd. vs DCIT reported in 346 ITR 328 (Guj) 14. On the contrary the Ld.Sr.DR submitted that the reassessment notice the present case is valid and that the disallowances made by the Ld.AO could not have been allowed as deduction. He placed reliance on following decisions.: Phool Chand Bajrang Lal vs ITO reported in (1993) 69 Taxmann.com 627(SC) Honda Siel Power Products Ltd. vs DCIT r…

Dishman Pharmaceutical and Chemicals Ltd. v. DCIT (346 ITR 328) — Cited in 9 Judgments | BharatTax