Hindustan Lever Ltd. v. R.B. Wadkar, Asstt. CIT (No. 1)

268 ITR 3322Reported decision2004#20226 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2022.

Judgments citing Hindustan Lever Ltd. v. R.B. Wadkar, Asstt. CIT (No. 1)

Commissioner of Income Tax -II, Guwahati vs. M/S. Arihant International Limited, Guwahati

In the result, the appeal filed by the Revenue is dismissed

ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73

…2009-10 M/s. Arihant International Limited. 45. The same view was expressed in Associated Stone Industries (Kotah) Ltd. v. CIT [1997] 224 ITR 5601 (SC). The Bombay High Court on the same issue in Hindustan Lever Ltd. v. R.B. Wadkar, Asstt. CIT (No. 1) [2004] 268 ITR 3322, held that the reasons in support of the proposed action under section 147 of the Act must necessarily reveal all facts or materials that had not been disclosed by the assessee fully and truly necessary for assessment so as to establish the link between the reasons and evidence. It was further held that the reasons so recorded cannot be suppleme…

ACIT, Central Circle - 4(3), Kolkata vs. M/S. Grd Commodities Ltd., Kolkata

In the result, the appeals of the Revenue are dismissed and the cross objections of assessee are allowed

ITA 2277/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Dec 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] It(Ss)A Nos.120 To123/Kol/2018 Assessment Years: 2009-10 To 2012-13

Section 132Section 133ASection 143Section 143(3)Section 147Section 148Section 153A

…ction for reopening the assessment, it held. 45. The same view was expressed in Associated Stone Industries (Kotah) Ltd. v. CIT [1997] 224 ITR 5601 (SC). The Bombay High Court on the same issue in Hindustan Lever Ltd. v. R.B. Wadkar, Asstt. CIT (No. 1) [2004] 268 ITR 3322, held that the reasons in support of the proposed action under section 147 of the Act must necessarily reveal all facts or materials that had not been disclosed by the assessee fully and truly necessary for assessment so as to establish the link between the reasons and evidence. It was further held that the reasons so recorded cannot be suppleme…

Premier Vyapaar Pvt. Ltd., Kolkata vs. ITO, Ward - 15(2), Kolkata

In the result, both the appeals of assessee are allowed

ITA 1010/KOL/2018[2007-08]Status: DisposedITAT Kolkata02 Nov 2018AY 2007-08

Bench: Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] Assessment Year: 2007-08 Assessment Year: 2007-08 M/S. Premier Vyapaar Pvt. Ltd Vs. Income Tax Officer, Ward 15(2), Pan: Aadcp 8876D Kolkata Appellant/Assessee Respondent/Department

Section 143(2)Section 143(3)Section 144Section 147Section 148

…tion for reopening the assessment, it held. 45. The same view was expressed in Associated Stone Industries (Kotah) Ltd. v. CIT [1997] 224 ITR 5601 (SC). The Bombay High Court on the same issue in Hindustan Lever Ltd. v. R.B. Wadkar, Asstt. CIT (No. 1) [2004] 268 ITR 3322, held that the reasons in support of the proposed action under section 147 of the Act must necessarily reveal all facts or materials that had not been disclosed by the assessee fully and truly necessary for assessment so as to establish the link between the reasons and evidence. It was further held that the reasons so recorded cannot be suppleme…

Premier Vyapaar Pvt. Ltd., Kolkata vs. ITO, Ward-15(2), Kolkata

In the result, both the appeals of assessee are allowed

ITA 1953/KOL/2017[2007-08]Status: DisposedITAT Kolkata02 Nov 2018AY 2007-08

Bench: Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] Assessment Year: 2007-08 Assessment Year: 2007-08 M/S. Premier Vyapaar Pvt. Ltd Vs. Income Tax Officer, Ward 15(2), Pan: Aadcp 8876D Kolkata Appellant/Assessee Respondent/Department

Section 143(2)Section 143(3)Section 144Section 147Section 148

…tion for reopening the assessment, it held. 45. The same view was expressed in Associated Stone Industries (Kotah) Ltd. v. CIT [1997] 224 ITR 5601 (SC). The Bombay High Court on the same issue in Hindustan Lever Ltd. v. R.B. Wadkar, Asstt. CIT (No. 1) [2004] 268 ITR 3322, held that the reasons in support of the proposed action under section 147 of the Act must necessarily reveal all facts or materials that had not been disclosed by the assessee fully and truly necessary for assessment so as to establish the link between the reasons and evidence. It was further held that the reasons so recorded cannot be suppleme…

Hindustan Lever Ltd. v. R.B. Wadkar, Asstt. CIT (No. 1) (268 ITR 3322) — Cited in 4 Judgments | BharatTax