(i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT v. Goetze (India) Ltd.

229 CTR 167High Court2010#15365 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2024.

Issues it is cited on

section 143(l)(a)section 114(e)export oriented unitsection 245hsection 261penalty under section 271esection 34(1)(iv)section 36(va)section 114section 269tsection 34(1)section 275

Judgments citing (i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT v. Goetze (India) Ltd.

Rvr Technologies Ltd., Mandideep vs. ITO-2(1), Bhopal

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

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

Section 143(3)Section 147Section 148Section 271E

…matter submitted before him the assessee cannot be made to suffer the consequences of that lapse. Reopening was not justifiable. He has also relied upon the following decisions: (i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT vs Goetze (India) Ltd. 229 CTR 167 (Del.) 2.4 He has further submitted that there is only one electricity meter in both units. The genuineness of the total electricity expenses is not disputed. Unit-II though 100% export Oriented Unit Page 4 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (EOU) yet no deduction u/s 10B is claimed as the assessee has declared loss theref…

Rvr Technologies Ltd., Mandideep vs. Addl. CIT-Range-3, Bhopal

In the result, appeal for A

ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10

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

Section 143(3)Section 147Section 148Section 271E

…matter submitted before him the assessee cannot be made to suffer the consequences of that lapse. Reopening was not justifiable. He has also relied upon the following decisions: (i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT vs Goetze (India) Ltd. 229 CTR 167 (Del.) 2.4 He has further submitted that there is only one electricity meter in both units. The genuineness of the total electricity expenses is not disputed. Unit-II though 100% export Oriented Unit Page 4 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (EOU) yet no deduction u/s 10B is claimed as the assessee has declared loss theref…

Rvr Technologies Ltd., Mandideep vs. ACIT-3(1), Bhopal

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

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

Section 143(3)Section 147Section 148Section 271E

…matter submitted before him the assessee cannot be made to suffer the consequences of that lapse. Reopening was not justifiable. He has also relied upon the following decisions: (i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT vs Goetze (India) Ltd. 229 CTR 167 (Del.) 2.4 He has further submitted that there is only one electricity meter in both units. The genuineness of the total electricity expenses is not disputed. Unit-II though 100% export Oriented Unit Page 4 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (EOU) yet no deduction u/s 10B is claimed as the assessee has declared loss theref…

DCIT, New Delhi vs. M/S. Engineering Projects India Ltd., New Delhi

In the result, the appeal of the Revenue for A

ITA 2650/DEL/2012[2004-05]Status: DisposedITAT Delhi26 May 2017AY 2004-05

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 147

…n record which does not justify initiation of reassessment proceedings on the basis of change of opinion. Reliance is placed, inter alia, on the following decisions : (i). CIT vs. Usha International Ltd. 348 ITR 485 (Del.)(FB) (ii). CIT vs. Goetz India Ltd., 229 CTR 167 (Del.) (iii). CIT vs. Modipon Ltd., 2011-TOIL-355-HC-DEL-IT (iv). CIT vs. Batra Bhatta Company 321 ITR 526 (Del.) (v). Ferrous Infrastructure P. Ltd. vs. DCIT, 120 DTR 281 (Del.) (vi). PCIT vs. Tupperware India P. Ltd., 127 DTR 161 (Del.). 8. On the other hand, the ld. DR relied on the orders of the authorities below on this count. ITA Nos. 265…

Commissioner of Income Tax vs. The Simbhaoli Sugar Mills Ltd

The appeals are dismissed

ITA/1391/2009HC Delhi09 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 143(1)(a)Section 143(2)Section 143(3)Section 148Section 271(1)(c)

…art of the assessee to disclose, truly and completely the material particulars. Reference in this regard can be made to some of the judgments of our own High Court and that of Supreme Court. In Commissioner of Income Tax v. Goetze (India) Ltd., (2010) 229 CTR 167, reliance was placed on the judgment of CIT v. Kelvinator of India Ltd.,(2002) 174 CTR (Del) 174, a judgment of our High Court wherein it was specifically observed that when a regular order of assessment is passed in terms of Section 143(3) a presumption can be raised that such an order has been passed on application of mind. It was also po…

Commissioner of Income Tax vs. The Simbhaoli Sugar Mills Ltd

The appeals are dismissed

ITA - 1391 / 2009HC Delhi09 Mar 2011
Section 143(1)(a)Section 143(2)Section 143(3)Section 148Section 271(1)(c)

…art of the assessee to disclose, truly and completely the material particulars. Reference in this regard can be made to some of the judgments of our own High Court and that of Supreme Court. In Commissioner of Income Tax v. Goetze (India) Ltd., (2010) 229 CTR 167, reliance was placed on the judgment of CIT v. Kelvinator of India Ltd.,(2002) 174 CTR (Del) 174, a judgment of our High Court wherein it was specifically observed that when a regular order of assessment is passed in terms of Section 143(3) a presumption can be raised that such an order has been passed on application of mind. It was also po…

(i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT v. Goetze (India) Ltd. (229 CTR 167) — Cited in 6 Judgments | BharatTax