Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT

353 ITR 73High Court2013#4042 most cited

What is Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT authority for?

A High Court decision remains valid even if a later Supreme Court decision addresses a similar, but not identical, legal issue. A subsequent decision by a higher court does not automatically nullify a prior decision from a lower court unless the ratio decidendi is directly in conflict.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2019.

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Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT · 353 ITR 73 · High Court decision · Supreme Court decision · ratio decidendi · subsequent judgment · stare decisis

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Judgments citing Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT

Om Prakash Rasoria, Alwar vs. ITO, Alwar

ITA 46/JPR/2014[2006-07]Status: DisposedITAT Jaipur27 Apr 2018AY 2006-07
For Appellant: Shri Rohan Sogani, CA and Shri Rajeev Sogani, CAFor Respondent: Smt.Seema Meena,JCIT - DR fu/kZkfjrh dh vksj ls@
Section 147Section 54B

…urther Hon'ble Delhi High Court has also upheld the reassessment proceedings in the case of A.G. Holdings Pvt Ltd vs ITO 352 ITR 364 and also in the case of Contel Medicare System Pvt. Ltd vs CIT , 349 ITR 649 and in the case of Video Electronics Ltd. vs JCIT 353 ITR 73. 4.12 Thus in view of the above discussion, I hold that the AO had rightly initiated the proceedings u/s 147 / 148 of the I.T. Act.’’ 5.2 During the course of hearing, the ld.AR of the assessee prayed that the AO is not justified in the initiation of reassessment proceedings and under provision of section 147 of the Act which is bad in law and li…

Asst CIT Cir 3, Kalyan vs. Rich & Royal, Kalyan

In the result appeal of the revenue is dismissed in the manner indicated above

ITA 1007/MUM/2016[2007-08]Status: DisposedITAT Mumbai02 Apr 2018AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1007/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) Acit Cir 3 बिाम/ M/S. Rich & Royal 2N D Floor, Rani Mansion, The Raymond Shop, Murbad Road, Kalyan(W), Zojwalla Complex, V. Dist Thane 421301 Agra Road, Kalyan (W) 421301 स्थायी ऱेखा सं./ Pan : Aadfr3357G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Subodh RatnaparkhiFor Respondent: Shri. Saurabh Kumar Rai
Section 131Section 133(6)Section 143(3)Section 148Section 43B

…tion Systems Ltd. v. Asst. CIT [(2012) 343 ITR 188 (Bom)]; xi. I.P. Patel & Co. v. Deputy CIT [(2012) 346 ITR 207 (Guj)]; xii. Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT [(2012) 346 ITR 228 (Guj)]; xiii. Video Electronics Ltd. v. Joint CIT [(2013) 353 ITR 73 (Del)]; xiv. A G Group Corporation v. Harsh Prakash [(2013) 353 ITR 158 (Guj)]; xv. Inductotherm (India) P. Ltd. v. M. GopaLan, Deputy CIT [(2013) 356 ITR 481 (Guj)]; CIT v. Dhanalekshmi Bank Ltd. [(2013) 357 ITR 448 (Ker)]; xvi. Sitara Diamond Pvt. Ltd. v. ITO [(2013) 358 ITR 424 (Bom)]; xvii. Rayala Corporation P. Ltd. v. Asst. CIT [(2014) 363 I…

Mithalal D Mutha, Mumbai vs. ITO WD 16(3)(1), Mumbai

The appeal of the assessee is dismissed as already a justified view has been taken by the Ld

ITA 594/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Oct 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ,‘डी’,म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री याजेश कुभाय, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2009-10 Shri. Mithalal D Mutha, Income Tax Officer, 8, Shop No.1, R.K.Building बनाम/ Ward 16(3)(1), Matru No.4, Khetwadi Lane, Mandir Building, Vs. MUMBAI – 400 004. Tardeo, Mumbai – 400 007. (यनधाारयती /Assessee) (याजस्व /Revenue) PAN. No. AASPM9256A यनधाारयती की ओर से / Assessee by Shri Ishwar P Rathi याजस्व की ओर से / Re…

Swanston Multiplex Cinemas P.Ltd, Mumbai vs. Asst CIT Cir 11(1), Mumbai

The appeal of the assessee is partly allowed

ITA 1135/MUM/2015[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2005-06 Swanston Multiplex Cinemas Acit, Private Limited, Circle-11(1), बनाम/ 9Th Floor, Viraj Towers, W.E. R. No.467, Vs. Highway Next To Andheri Aayakar Bhavan, Flyover Andheri (East), M. K. Road, Mumai-400093 Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) Pan No.:-Aafcs6295K

Section 139Section 142Section 143Section 143(1)Section 143(2)Section 147Section 148Section 40

…tion Systems Ltd. v. Asst. CIT [(2012) 343 ITR 188 (Bom)]; xi. I.P. Patel & Co. v. Deputy CIT [(2012) 346 ITR 207 (Guj)]; xii. Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT [(2012) 346 ITR 228 (Guj)]; xiii. Video Electronics Ltd. v. Joint CIT [(2013) 353 ITR 73 (Del)]; xiv. A G Group Corporation v. Harsh Prakash [(2013) 353 ITR 158 (Guj)]; xv. Inductotherm (India) P. Ltd. v. M. GopaLan, Deputy CIT [(2013) 356 ITR 481 (Guj)]; CIT v. Dhanalekshmi Bank Ltd. [(2013) 357 ITR 448 (Ker)]; xvi. Sitara Diamond Pvt. Ltd. v. ITO [(2013) 358 ITR 424 (Bom)]; xvii. Rayala Corporation P. Ltd. v. Asst. CIT [(2014) 363 I…

Asst CIT 14(1), Mumbai vs. Kantilal C Jain, Mumbai

The appeal of the assessee is partly allowed

ITA 6924/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 Sept 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Asst. Cit-14(1), Shri Kantilal C. Jain 2Nd Floor, Earnest House, M/S. Shailesh Jewellers बनाम/ Nariman Point, Shop No. 4, 2Nd Floor, Vs. Mumbai-400 021 108/112, Ustad Building, Zaveri Bazar, Opp. Khara Kuwa, Mumbai-400 002 ("नधा"रती /Assessee) Pan. No. Aadpj 9583 E

Section 139Section 142Section 143Section 143(2)Section 143(3)Section 147Section 148

…sst. CIT [(2012) 343 ITR 188 (Bom)]; xi. I.P. Patel & Co. v. Deputy CIT [(2012) 346 ITR 207 (Guj)]; xii. Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT [(2012) 346 ITR 228 (Guj)]; Shri Kantilal C. Jain xiii. Video Electronics Ltd. v. Joint CIT [(2013) 353 ITR 73 (Del)]; xiv. A G Group Corporation v. Harsh Prakash [(2013) 353 ITR 158 (Guj)]; xv. Inductotherm (India) P. Ltd. v. M. GopaLan, Deputy CIT [(2013) 356 ITR 481 (Guj)]; CIT v. Dhanalekshmi Bank Ltd. [(2013) 357 ITR 448 (Ker)]; xvi. Sitara Diamond Pvt. Ltd. v. ITO [(2013) 358 ITR 424 (Bom)]; xvii. Rayala Corporation P. Ltd. v. Asst. CIT [(2014) 363 I…

DCIT 9(1)(1), Mumbai vs. Acon Measurement P.Ltd, Mumbai

The appeal of the Revenue is dismissed and the

ITA 4736/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit -9(1))(1), M/S Acon Measurement Pvt. Room No.260A, 02Nd Floor बनाम/ Limited, Aayakar Bhavan A-22, Nanddham Indl. Estate, Vs. M.K. Road Marol Maroshi Road, Mumbai-400020. Andheri (East), Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaca5078K

Section 133(6)

…tion Systems Ltd. v. Asst. CIT [(2012) 343 ITR 188 (Bom)]; xi. I.P. Patel & Co. v. Deputy CIT [(2012) 346 ITR 207 (Guj)]; xii. Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT [(2012) 346 ITR 228 (Guj)]; xiii. Video Electronics Ltd. v. Joint CIT [(2013) 353 ITR 73 (Del)]; xiv. A G Group Corporation v. Harsh Prakash [(2013) 353 ITR 158 (Guj)]; xv. Inductotherm (India) P. Ltd. v. M. GopaLan, Deputy CIT [(2013) 356 ITR 481 (Guj)]; CIT v. Dhanalekshmi Bank Ltd. [(2013) 357 ITR 448 (Ker)]; xvi. Sitara Diamond Pvt. Ltd. v. ITO [(2013) 358 ITR 424 (Bom)]; xvii. Rayala Corporation P. Ltd. v. Asst. CIT [(2014) 363 I…

Disha N . Lalwani, Mumbai vs. ITO WD 23(2)(2), Mumbai

The appeal of the assessee is dismissed

ITA 6398/MUM/2012[2003-04]Status: DisposedITAT Mumbai22 Mar 2017AY 2003-04

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 Disha N. Lalwani, Income Tax Officer- J-301, Vardhaman Nagar 23(2)(2), बनाम/ Jn. Of R.P. Rd. & M.G. Rd. C-10-Pratyakshkar Vs. Mulund (W), Bhavan, 02Nd Floor, Mumbai-400080 Bandra Kurla Complex, Bandra, Mumbai-400007 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. Aaapl6056H

Section 143(1)Section 143(3)Section 147Section 148

…tion Systems Ltd. v. Asst. CIT [(2012) 343 ITR 188 (Bom)]; xi. I.P. Patel & Co. v. Deputy CIT [(2012) 346 ITR 207 (Guj)]; xii. Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT [(2012) 346 ITR 228 (Guj)]; xiii. Video Electronics Ltd. v. Joint CIT [(2013) 353 ITR 73 (Del)]; xiv. A G Group Corporation v. Harsh Prakash [(2013) 353 ITR 158 (Guj)]; xv. Inductotherm (India) P. Ltd. v. M. GopaLan, Deputy CIT [(2013) 356 ITR 481 (Guj)]; CIT v. Dhanalekshmi Bank Ltd. [(2013) 357 ITR 448 (Ker)]; xvi. Sitara Diamond Pvt. Ltd. v. ITO [(2013) 358 ITR 424 (Bom)]; xvii. Rayala Corporation P. Ltd. v. Asst. CIT [(2014) 363 I…

M. Pallonji & Co. P.Ltd, Mumbai vs. Jt, CIT RG 2(2), Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 1594/MUM/2013[2004-05]Status: DisposedITAT Mumbai23 Jan 2017AY 2004-05

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2004-05 M. Pallonji & Co. Pvt. Ltd. Jcit, C/O- Taj Printing Works, Range-2(2), बनाम/ 46/A, Cawasji Patel Street, Aayakar Bhavan, Vs. Fort, M.K. Road, Mumbai-400001 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm3525B

Section 139Section 142Section 143Section 147Section 148Section 80I

…tion Systems Ltd. v. Asst. CIT [(2012) 343 ITR 188 (Bom)]; xi. I.P. Patel & Co. v. Deputy CIT [(2012) 346 ITR 207 (Guj)]; xii. Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT [(2012) 346 ITR 228 (Guj)]; xiii. Video Electronics Ltd. v. Joint CIT [(2013) 353 ITR 73 (Del)]; xiv. A G Group Corporation v. Harsh Prakash [(2013) 353 ITR 158 (Guj)]; 27 M/s M. Pallonji & Co. Pvt. Ltd. xv. Inductotherm (India) P. Ltd. v. M. GopaLan, Deputy CIT [(2013) 356 ITR 481 (Guj)]; CIT v. Dhanalekshmi Bank Ltd. [(2013) 357 ITR 448 (Ker)]; xvi. Sitara Diamond Pvt. Ltd. v. ITO [(2013) 358 ITR 424 (Bom)]; xvii. Rayala Corporatio…

Prakash Fatandas Jassuja, Thane vs. ITO WD 3(2), Thane

The appeals of the assessee are partly allowed

ITA 4933/MUM/2015[2005-06]Status: DisposedITAT Mumbai20 Jan 2016AY 2005-06

Bench: Shri Joginder Singh

Section 133ASection 147

…tion Systems Ltd. v. Asst. CIT [(2012) 343 ITR 188 (Bom)]; xi. I.P. Patel & Co. v. Deputy CIT [(2012) 346 ITR 207 (Guj)]; xii. Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT [(2012) 346 ITR 228 (Guj)]; xiii. Video Electronics Ltd. v. Joint CIT [(2013) 353 ITR 73 (Del)]; xiv. A G Group Corporation v. Harsh Prakash [(2013) 353 ITR 158 (Guj)]; xv. Inductotherm (India) P. Ltd. v. M. GopaLan, Deputy CIT [(2013) 356 ITR 481 (Guj)]; CIT v. Dhanalekshmi Bank Ltd. [(2013) 357 ITR 448 (Ker)]; xvi. Sitara Diamond Pvt. Ltd. v. ITO [(2013) 358 ITR 424 (Bom)]; xvii. Rayala Corporation P. Ltd. v. Asst. CIT [(2014) 363 I…

Dishman Pharmaceuticals & Chemicals Ltd. v. Deputy CIT (353 ITR 73) — Cited in 29 Judgments | BharatTax