Gujarat Poly-Avx Electronics Ltd. v. Dy. CIT

222 ITR 140High Court1996#12424 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 11Section 143(1)Section 143(2)Section 143(3)Section 250

Issues it is cited on

section 143(1)(a)regular assessmentscrutiny assessmentsection 143(1)section 143(2)section 143section 14companysection 143(3)nfacbusiness

Judgments citing Gujarat Poly-Avx Electronics Ltd. v. Dy. CIT

M/S. Pinnaccle Educational Trust, Sodepur vs. DCIT, Circle 1(1), Exempt, Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 591/KOL/2025[2023-24]Status: DisposedITAT Kolkata29 Sept 2025AY 2023-24

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 143Section 143(1)Section 143(2)Section 250

…. 424 & 426/IND/2022 order dated 30.08.2023 in which reliance has been placed upon the following decisions including the decision in the cases of (1) Paras Kuhad vs. DCIT Circle -7, ITA/260/JP/2022 ITAT, Jaipur, (2) Gujarat Poli-Aux Electronics Ltd. vs. DCIT, 222 ITR 140 (Gujarat High Court), (3) Vodafone Idea Limited vs. ACIT & Orrs 424 ITR 664 (SC) and (4) CESC Ltd. vs. DCIT 134 Taxman 647 (Cal) in support of the claim that once a notice for scrutiny was issued, no adjustment u/s 143(1) of the Act could have been made. The relevant extracts from the decisions in the cases of Vodafone Idea Ltd. (supra) and CESC…

M/S M.P. Madhyam, Bhopal vs. The DCIT ( CPC ), Bhopal

In the result, appeals of assessee for A

ITA 426/IND/2022[2017-18]Status: DisposedITAT Indore30 Aug 2023AY 2017-18

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

Section 11(1)(a)Section 143(1)Section 143(2)Section 143(3)Section 234B

…he CPC u/s 143(1) and making adjustment is invalid and liable to be set aside. In support of his contention he has relied upon following decisions: 1. Paras Kuhad vs. DCIT Circle -7, ITA/260/JP/2022 ITAT, Jaipur 2. Gujarat Poli-Aux Electronics Ltd. vs. DCIT, 222 ITR 140 (Gujarat High Court 3. Vodafone Ida Limited vs. ACIT & Orrs 424 ITR 664 (SC) 4. CESC Ltd. vs. DCIT 134 Taxman 647 (Cal) 3. On the other hand Ld. DR has not disputed the fact that for these two assessment years at the time of passing impugned order by CPC the assessing officer already initiated the scrutiny assessment by issuing Page 2 of 7 ITA…

M/S M.P. Madhyam, Bhopal vs. The DCIT ( CPC ), Bhopal

In the result, appeals of assessee for A

ITA 424/IND/2022[2016-17]Status: DisposedITAT Indore30 Aug 2023AY 2016-17

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

Section 11(1)(a)Section 143(1)Section 143(2)Section 143(3)Section 234B

…he CPC u/s 143(1) and making adjustment is invalid and liable to be set aside. In support of his contention he has relied upon following decisions: 1. Paras Kuhad vs. DCIT Circle -7, ITA/260/JP/2022 ITAT, Jaipur 2. Gujarat Poli-Aux Electronics Ltd. vs. DCIT, 222 ITR 140 (Gujarat High Court 3. Vodafone Ida Limited vs. ACIT & Orrs 424 ITR 664 (SC) 4. CESC Ltd. vs. DCIT 134 Taxman 647 (Cal) 3. On the other hand Ld. DR has not disputed the fact that for these two assessment years at the time of passing impugned order by CPC the assessing officer already initiated the scrutiny assessment by issuing Page 2 of 7 ITA…

Brij Gopal Construction Co. P.Ltd, Delhi vs. DCIT, Central Circle-3, New Delhi

In the result, we see no infirmity in the judgment of the High Court

ITA 2123/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Apr 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Sh. Kanv Bali, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…or regular assessment has been issued under Section 143(2) of the Income-tax Act, 1961? 3. As far as the Gujarat High Court was concerned, the question was not res integra as it had before it the judgment in Gujarat Poly-Avx Electronics Ltd. v. Dy, CIT [1996] 222 ITR 140 and, therefore, the High Court was right in holding that a substantial question of law did not arise for determination. Mr. T.L.V. Iyer, learned senior counsel for the appellant, submits that the question needs to be decided by this court. 4. Learned counsel appearing for the respondents have pointed out that in a number of judgments several High…

Vodafone Idea Ltd(Earlier Known As Vodafone Mobile Services Limited vs. Assistant Commissioner of Income Tax Circle 26 (2)

C.A. No.-002377-002377 - 2020Supreme Court29 Apr 2020

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 244ASection 92

…ion 154. 7. Apart therefrom, the provisions of Section 143(1) (a)(i) indicate that the intimation sent under Section 143(1)(a) shall be without prejudice to the provisions of sub-section (2). The legislature, therefore, intended 6 (2003) 260 ITR 84 77 (1996) 222 ITR 140 Guj. CIVIL APPEAL NO. 2377 OF 2020 (@ SLP (C) NO.1169 OF 2019) VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED) VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2) & ANR.) 22 that where the summary procedure under sub-section (1) has been adopted, there should be scope available for the Revenue…

Ici India Ltd., Kolkata vs. DCIT, Cir-10, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 850/KOL/2007[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…This view was followed and reiterated by the Calcutta High Court in Coates of India Ltd. vs. Dy. CIT (1995) 128 CTR (Cal) 30 : (1995) 214 ITR 498 (Cal). The Gujarat High Court in Gujarat Poly-Avx Electronics Ltd. vs. Dy. CIT (1996) 135 CTR (Guj) 141 : (1996) 222 ITR 140 (Guj) has expressed the same view and quashed the additions through rectification proceedings to modify the intimation issued under section 143(1). 20.2 The Delhi High Court in CIT vs. Punjab National Bank (2001) 166 CTR (Del) 340 : (2001) 249 ITR 763 (Del) has also held that during the pendency of proceedings for regular assessment and after th…

DCIT, Cir-10, Kolkata vs. M/S Ici India Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1021/KOL/2007[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…This view was followed and reiterated by the Calcutta High Court in Coates of India Ltd. vs. Dy. CIT (1995) 128 CTR (Cal) 30 : (1995) 214 ITR 498 (Cal). The Gujarat High Court in Gujarat Poly-Avx Electronics Ltd. vs. Dy. CIT (1996) 135 CTR (Guj) 141 : (1996) 222 ITR 140 (Guj) has expressed the same view and quashed the additions through rectification proceedings to modify the intimation issued under section 143(1). 20.2 The Delhi High Court in CIT vs. Punjab National Bank (2001) 166 CTR (Del) 340 : (2001) 249 ITR 763 (Del) has also held that during the pendency of proceedings for regular assessment and after th…

ACIT, Cir-10, Kolkata vs. M/S Ici India Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 2355/KOL/2005[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…This view was followed and reiterated by the Calcutta High Court in Coates of India Ltd. vs. Dy. CIT (1995) 128 CTR (Cal) 30 : (1995) 214 ITR 498 (Cal). The Gujarat High Court in Gujarat Poly-Avx Electronics Ltd. vs. Dy. CIT (1996) 135 CTR (Guj) 141 : (1996) 222 ITR 140 (Guj) has expressed the same view and quashed the additions through rectification proceedings to modify the intimation issued under section 143(1). 20.2 The Delhi High Court in CIT vs. Punjab National Bank (2001) 166 CTR (Del) 340 : (2001) 249 ITR 763 (Del) has also held that during the pendency of proceedings for regular assessment and after th…

Gujarat Poly-Avx Electronics Ltd. v. Dy. CIT (222 ITR 140) — Cited in 8 Judgments | BharatTax