J.K.Synthetix Ltd. v. Commercial Tax Officer

119 CTR 222Supreme Court of India1994#7363 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2023.

Judgments citing J.K.Synthetix Ltd. v. Commercial Tax Officer

CLAYTON CHARLES PINTO,MUMBAI vs. INT TAX WARD 3(3)(1) , MUMBAI

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

ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061

Section 133(6)Section 142(1)Section 143(1)Section 143(2)

…1,00,000/- each on 20.10.2016 and 1.11.2016 as explained source of cash deposits made by the Appellant thereby making an addition of the same on ad hoc basis, viz, Rs. 12,66,500/-. ii)Section 115BBE is not retrospective: i). In the case of J.K. Synthetics Ltd 119 CTR 222 (SC) it was held that, "As per well established law provision regarding levy of penalty and increased rate are in the nature of substantive law and not objective law,". ii. In the case of Vatika Township (P) Ltd 367 ITR 466 (SC) it was held that, "Thus, legislations which modified accrued rights or which impose obligations or impose new duties or…

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 66/SRT/2020[2014-15 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.39/SRT/2020(for Q.3 AY 2013-14) ITA No.65/SRT/2020 (for Q.1 AY 2014-15) (Hearing in Virtual Court) Kerman Minocher Buhariwala, Assistant Commissioner of Vatcha Street Panch Income-tax, CPC TDS, Vs Hatdi, Navsari-396445 Bengaluru PAN : AGOPB 3495 J अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by ShriSujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of hearing 02.08.2022 उ"घ…

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 65/SRT/2020[2014-15 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.39/SRT/2020(for Q.3 AY 2013-14) ITA No.65/SRT/2020 (for Q.1 AY 2014-15) (Hearing in Virtual Court) Kerman Minocher Buhariwala, Assistant Commissioner of Vatcha Street Panch Income-tax, CPC TDS, Vs Hatdi, Navsari-396445 Bengaluru PAN : AGOPB 3495 J अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by ShriSujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of hearing 02.08.2022 उ"घ…

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 64/SRT/2020[2015-16 QUARTER 4]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.62/SRT/2020 (for Q.2 AY 2015-16) ITA No.64/SRT/2020(for Q.4 AY 2015-16) (Hearing in Virtual Court) Ranjitbhai Ambubhai Patel Assistant Commissioner of 1, Shivshakti Jewellers, Juni Income-tax, CPC TDS, Vs Gali, Soniwad, Bengaluru Bilimora-396321 PAN : AJDPP 1770 C अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by Shri Sujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of…

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 63/SRT/2020[215-16 QUARTER 3]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.62/SRT/2020 (for Q.2 AY 2015-16) ITA No.64/SRT/2020(for Q.4 AY 2015-16) (Hearing in Virtual Court) Ranjitbhai Ambubhai Patel Assistant Commissioner of 1, Shivshakti Jewellers, Juni Income-tax, CPC TDS, Vs Gali, Soniwad, Bengaluru Bilimora-396321 PAN : AJDPP 1770 C अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by Shri Sujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of…

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 62/SRT/2020[2015-16 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.62/SRT/2020 (for Q.2 AY 2015-16) ITA No.64/SRT/2020(for Q.4 AY 2015-16) (Hearing in Virtual Court) Ranjitbhai Ambubhai Patel Assistant Commissioner of 1, Shivshakti Jewellers, Juni Income-tax, CPC TDS, Vs Gali, Soniwad, Bengaluru Bilimora-396321 PAN : AJDPP 1770 C अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by Shri Sujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of…

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 61/SRT/2020[2015-16 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.62/SRT/2020 (for Q.2 AY 2015-16) ITA No.64/SRT/2020(for Q.4 AY 2015-16) (Hearing in Virtual Court) Ranjitbhai Ambubhai Patel Assistant Commissioner of 1, Shivshakti Jewellers, Juni Income-tax, CPC TDS, Vs Gali, Soniwad, Bengaluru Bilimora-396321 PAN : AJDPP 1770 C अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by Shri Sujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of…

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 40/SRT/2020[QUARTER-IV 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.39/SRT/2020(for Q.3 AY 2013-14) ITA No.65/SRT/2020 (for Q.1 AY 2014-15) (Hearing in Virtual Court) Kerman Minocher Buhariwala, Assistant Commissioner of Vatcha Street Panch Income-tax, CPC TDS, Vs Hatdi, Navsari-396445 Bengaluru PAN : AGOPB 3495 J अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by ShriSujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of hearing 02.08.2022 उ"घ…

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 39/SRT/2020[QUARTER-III 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.39/SRT/2020(for Q.3 AY 2013-14) ITA No.65/SRT/2020 (for Q.1 AY 2014-15) (Hearing in Virtual Court) Kerman Minocher Buhariwala, Assistant Commissioner of Vatcha Street Panch Income-tax, CPC TDS, Vs Hatdi, Navsari-396445 Bengaluru PAN : AGOPB 3495 J अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by ShriSujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of hearing 02.08.2022 उ"घ…

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 38/SRT/2020[QUARTER-II 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

…आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.39/SRT/2020(for Q.3 AY 2013-14) ITA No.65/SRT/2020 (for Q.1 AY 2014-15) (Hearing in Virtual Court) Kerman Minocher Buhariwala, Assistant Commissioner of Vatcha Street Panch Income-tax, CPC TDS, Vs Hatdi, Navsari-396445 Bengaluru PAN : AGOPB 3495 J अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by ShriSujesh C Suratwala, CA राज"वक"ओरसे /Revenue by Shri S.B.G Mahapatra, Sr.DR सुनवाई की तारीख/Date of hearing 02.08.2022 उ"घ…

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 506/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

…आयकर अपीलीय अिधकरण सुरत "ायपीठ सुरत INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.505/SRT/2018 (for Q-2, Form No-24Q) for A Y- 2012-13 ITA No.506/SRT/2018 (for Q-2, Form No-26Q) for A Y- 2012-13 ITA No.507/SRT/2018 (for Q-3, Form No-24Q) for A Y- 2012-13 ITA No.508/SRT/2018 (for Q-3, Form No-26Q) for A Y- 2012-13 ITA No.509/SRT/2018 (for Q-4, Form No-24Q) for A Y- 2012-13 ITA No.510/SRT/2018 (for Q-4, Form No-26Q) for A Y- 2012-13 ITA No.511/SRT/2018 (for Q-1, Form No-24Q) for A Y- 2013-14 ITA No.512/SRT/2018 (for Q-1, F…

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 505/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

…आयकर अपीलीय अिधकरण सुरत "ायपीठ सुरत INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.505/SRT/2018 (for Q-2, Form No-24Q) for A Y- 2012-13 ITA No.506/SRT/2018 (for Q-2, Form No-26Q) for A Y- 2012-13 ITA No.507/SRT/2018 (for Q-3, Form No-24Q) for A Y- 2012-13 ITA No.508/SRT/2018 (for Q-3, Form No-26Q) for A Y- 2012-13 ITA No.509/SRT/2018 (for Q-4, Form No-24Q) for A Y- 2012-13 ITA No.510/SRT/2018 (for Q-4, Form No-26Q) for A Y- 2012-13 ITA No.511/SRT/2018 (for Q-1, Form No-24Q) for A Y- 2013-14 ITA No.512/SRT/2018 (for Q-1, F…

DIRECTOR OF INCOME TAX vs. JACABS CIVIL INC.

Appeals of the Department are dismissed

ITA/491/2008HC Delhi30 Aug 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 234B

…enior Counsel appearing for the assessee submitted that even if Section 234D related to the charge of interest, it was in the nature of a substantive provision as held by the Supreme Court in the case of J.K. Synthetics Ltd. vs. Commercial Taxes Officer 119 CTR 222 SC. Thus, he submitted that it could not have retrospective operation, more so when it was not so provided by the Legislature while inserting Section 234D. We find substance in this submission of Mr. Venkatraman. In J.K. Synthetics (supra), the ITA No.491/2008 and connected matters…

DIRECTOR OF INCOME TAX vs. MITSUBISHI CORPORATION

Appeals of the Department are dismissed

ITA - 297 / 2010HC Delhi30 Aug 2010
Section 143(2)Section 234B

…ed Senior Counsel appearing for the assessee submitted that even if Section 234D related to the charge of interest, it was in the nature of a substantive provision as held by the Supreme Court in the case of *J.K. Synthetics Ltd. vs. Commercial Taxes Officer* 119 CTR 222 SC. Thus, he submitted that it could not have retrospective operation, more so when it was not so provided by the Legislature while inserting Section 234D. We find substance in this ![](_page_15_Picture_1.jpeg) Supreme Court has categorically held that the provision for charging interest would be construed as a substantive law. The following di…

DIRECTOR OF INCOME TAX vs. JACABS CIVIL INC.

Appeals of the Department are dismissed

ITA - 491 / 2008HC Delhi30 Aug 2010
Section 143(2)Section 234B

…enior Counsel appearing for the assessee submitted that even if Section 234D related to the charge of interest, it was in the nature of a substantive provision as held by the Supreme Court in the case of J.K. Synthetics Ltd. vs. Commercial Taxes Officer 119 CTR 222 SC. Thus, he submitted that it could not have retrospective operation, more so when it was not so provided by the Legislature while inserting Section 234D. We find substance in this 2010:DHC:4256-DB Supreme Court has categorically held that the provision for charging interest would be construed as a substantive law. The following discus…