India Private Limited and Anr. v. State of Uttar Pradesh and Ors.

5 SCC 443Reported decision2012#20988 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2015 to 2017.

Judgments citing India Private Limited and Anr. v. State of Uttar Pradesh and Ors.

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

ITTA/455/2017HC Telangana06 Jul 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

…dy held that in absence of machinery provision, it would not be open to the Assessing Authority to arbitrarily assess to tax the assessee. 46. In the case of “Heinz India Private Limited and Anr Vs. State of Uttar Pradesh and Ors, reported in (2012) 5 SCC 443”, the Hon’ble Supreme Court has dealt in detail the importance of the machinery provision for assessment of taxes and fees recoverable under a taxing statute. In the said judgment the Hon’ble Supreme Court while relying upon several earlier decisions of the Apex Court has held that if the Act is silent as to the machinery and procedure to…

S.l. Shiva Raj vs. Commissioner of Income Tax

ITTA/134/2016HC Telangana14 Jul 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…dy held that in absence of machinery provision, it would not be open to the Assessing Authority to arbitrarily assess to tax the assessee. 46. In the case of “Heinz India Private Limited and Anr Vs. State of Uttar Pradesh and Ors, reported in (2012) 5 SCC 443”, the Hon’ble Supreme Court has dealt in detail the importance of the machinery provision for assessment of taxes and fees recoverable under a taxing statute. In the said judgment the Hon’ble Supreme Court while relying upon several earlier decisions of the Apex Court has held that if the Act is silent as to the machinery and procedure to…

Commnr., Central Excise & Customs, Kerala vs. M/S. Larsen & Toubro Ltd

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

…essment, the law being vague, it would not be open to the assessing authority to arbitrarily assess to tax the subject. Various judgments of this Court have been referred to in the following passages from Heinz India (P) Ltd. v. State of U.P., (2012) 5 SCC 443. This Court said:- “This Court has in a long line of decisions rendered from time to time, emphasised the importance of machinery provisions for assessment of taxes and fees recoverable under a taxing statute. In one of the earlier decisions on the subject a Constitution 44 Page 45 JUDGMENT Bench of this Court in K.T. Moopil Nair v. State of Kera…

Commnr., Central Excise & Customs, Kerala vs. M/S. Larsen & Toubro Ltd

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

…essment, the law being vague, it would not be open to the assessing authority to arbitrarily assess to tax the subject. Various judgments of this Court have been referred to in the following passages from Heinz India (P) Ltd. v. State of U.P., (2012) 5 SCC 443. This Court said:- “This Court has in a long line of decisions rendered from time to time, emphasised the importance of machinery provisions for assessment of taxes and fees recoverable under a taxing statute. In one of the earlier decisions on the subject a Constitution 44 Page 45 JUDGMENT Bench of this Court in K.T. Moopil Nair v. State of Kera…

India Private Limited and Anr. v. State of Uttar Pradesh and Ors. (5 SCC 443) — Cited in 4 Judgments | BharatTax