Dishman Pharmaceuticals And Chemicals Ltd. v. DCIT

346 ITR 245High Court2012#24589 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2017 to 2017.

Judgments citing Dishman Pharmaceuticals And Chemicals Ltd. v. DCIT

Wallace Sports and Research Foundation, Chennai vs. ACIT Non Corporate Circle 3, Chennai

In the result, the appeal of the assessee is partly allowed

ITA 2057/CHNY/2017[2011-12]Status: DisposedITAT Chennai08 Dec 2017AY 2011-12

Bench: Shri Chandra Poojari

For Respondent: Mr.B.Sagadevan, JCIT, D.R

Section 143(3)

…he assessment was re- opened, then a limitation period of 4 years there being no fresh material to disturb the reasoning arrived at reopening of assessment was unsustainable. 14.1 In the case of Dishman Pharmaceuticals And Chemicals Ltd. Vs. DCIT in [2012] 346 ITR 245 (Guj) held that the reasons for reopening of assessment did not make out any case of escapement of income from assessment on account of the assessee not disclosing fully and truly all material facts necessary for the same. Quiet apart from the fact that no such suggestion is recorded in the reasons, independently also there is no finding that the…

P Praveen Kumar, Chennai vs. DCIT, Non Corporate Circle-5(1), Chennai

In the result, the appeal of assessee is allowed

ITA 2212/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2017AY 2010-11

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JCIT, D.RFor Respondent: 21.11.2017

Section 143(3)Section 148

…the assessment was re-opened, then a limitation period of 4 years there being no fresh material to disturb the reasoning arrived at reopening of assessment was unsustainable. 7.8 In the case of Dishman Pharmaceuticals And Chemicals Ltd. Vs. DCIT in [2012] 346 ITR 245 (Guj) held that the reasons for reopening of assessment did not make out any case of escapement of income from assessment on account of the assessee not disclosing fully and truly all material facts necessary for the same. Quiet apart from the fact that no such suggestion is recorded in the 22 reasons, independently also there is no finding th…

K.R.Jayaram, Chennai vs. ACIT, Coimbatore

In the result, the appeal of the assessee is partly allowed

ITA 1698/CHNY/2016[2009-2010]Status: DisposedITAT Chennai17 Oct 2017AY 2009-2010

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Mr.Arjunraj, C.A ""For Respondent: Mr.K.Ravi, JCIT, DR

Section 143(3)Section 50C

…ent years 1996-97 & 1997-98. Consequently, even though the assessment was re-opened, then a limitation period of 4 years there being no fresh material to disturb the reasoning arrived at reopening of assessment was unsustainable. 21.1 Vs. DCIT in [2012] 346 ITR 245 (Guj) held that the reasons for reopening of assessment did not make out any case of escapement of income from assessment on account of the assessee not disclosing fully and truly all material facts necessary for the same. Quiet apart from the fact that no such suggestion is recorded in the reasons, independently also there is no finding that…