ITO v. Ashoke Glass Works

125 ITR 491High Court1980#13358 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 120(4)(b)Section 124(3)Section 127Section 143(3)Section 2(7A)Section 253

Judgments citing ITO v. Ashoke Glass Works

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

…at manner. As held in a number of judicial decisions, Sec. 120/124/127 are procedural in nature and defect, if any, is curative. Some judicial authorities are discussed as under:- 8.1 under:- Hon'ble Calcutta High Court in the case of Ashok Glass Works (1980) 125 ITR 491 has held as "The power of withdrawal or conferment of jurisdiction envisaged under ss. 123 and 124 by the Commissioner on appropriate authorities either as an original act or by realignment of jurisdiction is, being a general administrative act of policy and convenience, practically absolute and suffers from no fetters like the power u/s. 127. It…

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…of the Act. Therefore, the impugned order passed by the Ld. Pr. CIT may be set aside. Reliance was placed on the following case laws: • Fedco(P) Ltd. and Ors Vs. S.N. Bilgrami and Ors reported in AIR 1960 SC 415 (SC) • ITO Vs. Ashoke Glass Works reported in 125 ITR 491 (Calcutta) • DCIT Vs. Sahara India Financial Corporation Ltd. reported in 183 ITD 266 (Delhi-Trib) • CIT Vs. Parke Davis (India) Ltd. reported in 239 ITR 820 (AP) • CIT, Faridabad Vs. Motorola India Limited reported in 326 ITR 156 (P&H) • Ramshila Enterprises (P.) Ltd. Vs. CIT reported in 383 ITR 546 (Calcutta) • PCIT, Pune Vs. Sungard Solutions…

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…of the Act. Therefore, the impugned order passed by the Ld. Pr. CIT may be set aside. Reliance was placed on the following case laws: • Fedco(P) Ltd. and Ors Vs. S.N. Bilgrami and Ors reported in AIR 1960 SC 415 (SC) • ITO Vs. Ashoke Glass Works reported in 125 ITR 491 (Calcutta) • DCIT Vs. Sahara India Financial Corporation Ltd. reported in 183 ITD 266 (Delhi-Trib) • CIT Vs. Parke Davis (India) Ltd. reported in 239 ITR 820 (AP) • CIT, Faridabad Vs. Motorola India Limited reported in 326 ITR 156 (P&H) • Ramshila Enterprises (P.) Ltd. Vs. CIT reported in 383 ITR 546 (Calcutta) • PCIT, Pune Vs. Sungard Solutions…

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…of the Act. Therefore, the impugned order passed by the Ld. Pr. CIT may be set aside. Reliance was placed on the following case laws: • Fedco(P) Ltd. and Ors Vs. S.N. Bilgrami and Ors reported in AIR 1960 SC 415 (SC) • ITO Vs. Ashoke Glass Works reported in 125 ITR 491 (Calcutta) • DCIT Vs. Sahara India Financial Corporation Ltd. reported in 183 ITD 266 (Delhi-Trib) • CIT Vs. Parke Davis (India) Ltd. reported in 239 ITR 820 (AP) • CIT, Faridabad Vs. Motorola India Limited reported in 326 ITR 156 (P&H) • Ramshila Enterprises (P.) Ltd. Vs. CIT reported in 383 ITR 546 (Calcutta) • PCIT, Pune Vs. Sungard Solutions…

AERO DEALCOMM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-4(3), KOLKATA

ITA 2484/KOL/2019[2009-10]Status: DisposedITAT Kolkata29 May 2020AY 2009-10

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Assessment Years: 2009-10 Aereo Dealcomm Pvt. Ltd………….………...........................................................……………….…......Appellant C/O. S.N. Ghosh & Associates, Advocates 2, Garstin Place 2Nd Floor Suite No. 203 Off Hare Street Kolkata West Bengal – 700 001 [Pan : Aacca 5934 G] Vs. Income Tax Officer, Ward-4(3), Kolkata…………………..……………….............….……....…....Respondent Appearances By: Shri Somnath Ghosh, Advocate & Shri M. Jhawar, Fca, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member) Assessment Years: 2009-10 Aereo Dealcomm Pvt. Ltd………….………...........................................................……………….…......Appellant C/o. S.N. Ghosh & Associates, Advocates 2, Garstin Place 2nd Floor Suite No. 203 Off Hare Street Kolkata West Bengal – 700 001 [PAN : AACCA 5934 G] Vs. Income Tax Officer, Ward-4(3), Kolkata…………………..……………….............….……....…....Respondent Appearances by: Shri Somnath Ghosh, Advocate & Shri M. Jhawar, FCA, appeared on behalf of the assessee. Shri Jay…

INCOME TAX OFFICER WARD-6(2)(3), BANGALORE vs. MR.P N KRISHNAMURTHY , BANGALORE

ITA 1590/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Apr 2020AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari

For Appellant: Sri.B.S.Balachandran, AdvocateFor Respondent: Sri.Priyadarshi Mishra, JCIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144

…1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri N.V.Vasudevan, Vice-President & Shri Chandra Poojari, Accountant Member ITA No.1590/Bang/2018: Asst.Year 2013-2014 The Income Tax Officer Sri.P.N.Krishnamurthy Ward 6(2)(3) Prop: Sri Krishnachandra Vs. Bengaluru. Convention Hall, No.26, S.M.Road, Jalahalli West Bangalore – 560 058. PAN: ACOPN3645C. (Appellant) (Respondent) CO No.41/Bang/2019: Asst.Year 2013-2014 Sri.P.N.Krishnamurthy The Income Tax Officer Prop: Sri Krishnachandra Ward 6(2)(3) Vs. Convention Hall, No.26, S.M.Road, Bengaluru. Jalahalli West Bangalore – 560 058.…

OJASVI MOTOR FINANCE PVT. LTD., ,HOWRAH vs. ITO, WARD - 1(4), KOLKATA , KOLKATA

ITA 400/KOL/2018[2008-09]Status: DisposedITAT Kolkata05 Feb 2020AY 2008-09

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. Ito, Ward-1(4), Kolkata Ojasvi Motor Finance Pvt. Ltd. 6/13, North Avenue Kesava Perumal Puram Chennai-600028. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco2343M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Radhey Shyam, CIT
Section 127Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L. SAINI, AM Vs. ITO, Ward-1(4), Kolkata Ojasvi Motor Finance Pvt. Ltd. 6/13, North Avenue Kesava Perumal Puram Chennai-600028. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACO2343M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri S.M. Surana, Advocate Respondent by : Shri Radhey Shyam, CIT सुनवाई क" तार"ख / Date of Hearing : 11/11/2019 घोषणा क" तार"ख/Date of Pronouncement : 05/02/2020 आदेश / O R D E R Per Dr. A. L. Saini, AM: The captioned appeal filed by the assessee, pertaining to Assessment Year 2008-0…

ITO v. Ashoke Glass Works (125 ITR 491) — Cited in 7 Judgments | BharatTax