GOI v. Citadel Fine Pharmaceuticals

184 ITR 467Supreme Court of India1990#19620 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2018.

Judgments citing GOI v. Citadel Fine Pharmaceuticals

Win Cable & Datacom P.Ltd, Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, appeals filed by the assessee are hereby allowed

ITA 3635/MUM/2016[2001-02]Status: DisposedITAT Mumbai20 Apr 2018AY 2001-02

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

Section 191Section 194CSection 201Section 201(1)

…ourt in Income Tax Officer vs Delhi Development Authority reported in (2001) 252 ITR 772 (SC) approving the view of Hon'ble Delhi High Court that the order u/s 201(1) is an order of assessment. The ratio laid down in GOI vs Citadel Fine Pharmaceuticals (1990) 184 ITR 467 (SC), Delhi High Court in CIT vs NHK Japan Broadcasting Corporation (2008) 305 ITR 137 (Del.) supports our view. Further, the Hon'ble Apex Court in Bhatinda District Cooperative Milk Producers Union Ltd. (2007) 11 SCC 363 on a question, which arose from the Hon'ble Apex Court regarding initiation of proceedings by exercise of jurisdiction by the…

Hathway C-Net P. Ltd, Mumbai vs. Tax Recovery (TDS) 1, Mumbai

The appeals of the assessees are allowed

ITA 4261/MUM/2014[2002-03]Status: DisposedITAT Mumbai07 Sept 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 201Section 201(1)

…ourt in Income Tax Officer vs Delhi Development Authority reported in (2001) 252 ITR 772 (SC) approving the view of Hon'ble Delhi High Court that the order u/s 201(1) is an order of assessment. The ratio laid down in GOI vs Citadel Fine Pharmaceuticals (1990) 184 ITR 467 (SC), Delhi High Court in CIT vs NHK Japan Broadcasting Corporation (2008) 305 ITR 137 (Del.) supports our view. Further, the Hon'ble Apex Court in Bhatinda District Cooperative Milk Producers Union Ltd. (2007) 11 SCC 363 on a question, which arose from the Hon'ble Apex Court regarding initiation of proceedings by exercise of jurisdiction by the…

Hathway Cable & Datacom Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

The appeals of the assessees are allowed

ITA 3512/MUM/2014[2002-03]Status: DisposedITAT Mumbai07 Sept 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 201Section 201(1)

…ourt in Income Tax Officer vs Delhi Development Authority reported in (2001) 252 ITR 772 (SC) approving the view of Hon'ble Delhi High Court that the order u/s 201(1) is an order of assessment. The ratio laid down in GOI vs Citadel Fine Pharmaceuticals (1990) 184 ITR 467 (SC), Delhi High Court in CIT vs NHK Japan Broadcasting Corporation (2008) 305 ITR 137 (Del.) supports our view. Further, the Hon'ble Apex Court in Bhatinda District Cooperative Milk Producers Union Ltd. (2007) 11 SCC 363 on a question, which arose from the Hon'ble Apex Court regarding initiation of proceedings by exercise of jurisdiction by the…

Commissioner of Income Tax TDS vs. M/S Bharat Hotels Limited

Appeal stands dismissed

ITA/393/2009HC Karnataka02 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 143(3)Section 153Section 154Section 194Section 201Section 201(1)Section 206

…the same should be done within a reasonable time, and the length of reasonable time must be determined on the facts of the case. Then, in the year 1989, again the Apex Court in the case of Government of India Vs Citadel Fine Pharmaceuticals & Ors (1990) 184 ITR 467, while dealing with the case relating to excise duty, has held that ‘in the absence of any period of limitation, it is settled that every authority is to exercise the power within a reasonable time….. What would be the reasonable time would depend on the facts of each case’. Thus, we can safely say that the law is well settled that whe…

GOI v. Citadel Fine Pharmaceuticals (184 ITR 467) — Cited in 4 Judgments | BharatTax