Janki Exports International v. Union of India

278 ITR 296High Court2005#12541 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2009 to 2023.

Issues it is cited on

abatement of assessmentapproval under section 151material facts necessary for assessmentadditional depreciationblock of assetssatisfaction notesection 153a(1)section 151section 142accommodation entrysection 133section 153c

Judgments citing Janki Exports International v. Union of India

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 1557/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 May 2023AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Yogesh Thar/ Ms. AyushiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 148Section 153C

…chind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, M/s Chirchind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, M/s Chirchind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, 172 and 174/Ind/2008) 172 and 174/Ind/2008)  Janki Exports International v. UOI (278 ITR 296) (Del HC) Janki Exports International v. UOI (278 ITR 296) (Del HC) Janki Exports International v. UOI (278 ITR 296) (Del HC) 9.7 The Ld. Counsel of the assessee submitted that in absence of a The Ld. Counsel of the assessee submitted that in absence of a The Ld. Counsel of the assessee submitted that in absence of a copy of the satisfaction note…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 1054/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 May 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Yogesh Thar/ Ms. AyushiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 148Section 153C

…chind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, M/s Chirchind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, M/s Chirchind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, 172 and 174/Ind/2008) 172 and 174/Ind/2008)  Janki Exports International v. UOI (278 ITR 296) (Del HC) Janki Exports International v. UOI (278 ITR 296) (Del HC) Janki Exports International v. UOI (278 ITR 296) (Del HC) 9.7 The Ld. Counsel of the assessee submitted that in absence of a The Ld. Counsel of the assessee submitted that in absence of a The Ld. Counsel of the assessee submitted that in absence of a copy of the satisfaction note…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 1053/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 May 2023AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Yogesh Thar/ Ms. AyushiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 148Section 153C

…chind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, M/s Chirchind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, M/s Chirchind Hydro Power Ltd. v. ACIT (I.T.(SS).A. Nos. 171, 172 and 174/Ind/2008) 172 and 174/Ind/2008)  Janki Exports International v. UOI (278 ITR 296) (Del HC) Janki Exports International v. UOI (278 ITR 296) (Del HC) Janki Exports International v. UOI (278 ITR 296) (Del HC) 9.7 The Ld. Counsel of the assessee submitted that in absence of a The Ld. Counsel of the assessee submitted that in absence of a The Ld. Counsel of the assessee submitted that in absence of a copy of the satisfaction note…

Assistant Commissioner of Income Tax, Central Circle- 1(2), Bangalore vs. Mr. M R Seetharam, Bangalore

In the result, the appeal filed by the revenue stands allowed as indicated hereinabove

ITA 256/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 May 2022AY 2007-08
For Respondent: Shri Naginchand Khincha
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2007-08 The Assistant Shri M R Seetharam, Commissioner of Gokula House, Income Tax, Gokula, Central Circle – Mathikere, 1(2), Bangalore – 560 054. Vs. Bangalore. PAN: AGDPS5886M APPELLANT RESPONDENT : Shri Naginchand Khincha, Assessee by CA : Shri K.V. Arvind, Standing Revenue by Counsel for Dept. Date of Hearing : 23-03-2022 Date of Pronouncement : 31-05-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by revenue against order date…

Asst.C.I.T., Bangalore vs. Sri. Srinivas Rao Hoskote, Bangalore

In the result, appeals of the Revenue are dismissed

ITA 1154/BANG/2015[2010-11]Status: DisposedITAT Bangalore21 Feb 2018AY 2010-11

Bench: Shri. Jason P. Boaz & Shri. Laliet Kumari.T.A Nos.1154 & 1155/Bang/2015 (Assessment Years : 2010-11 & 2011-12) Asst. Commissioner Of Income-Tax, Circle -2(3)(1), Bengaluru .. Appellant V. Shri. Srinivas Rao Hoskote, No.4/7, 3Rd Floor, Sidda Enclave Nehrunagar, 1St Main Road, Seshadripuram Bengaluru 560 020 .. Respondent Pan : Aaeph8477J Assessee By : Shri. V. Chandrashekar, Advocate Revenue By : Smt. Padmameenakshi, Jcit Heard On : 31.01.2018 Pronounced On : 21.02.2018 O R D E R Per Laliet Kumar:

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT
Section 132Section 133ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…was examining the same in the light of similar facts, as fall for our consideration in the present case. While doing so, the Allahabad High Court placed reliance upon the judgment of the Delhi High Court in Janki Exports International v. Union of India [2005] 278 ITR 296/145 Taxman 82 (Delhi) to hold that the provisions contained in Section 158BD of the Act are analogous to the provisions contained in Section 147 of the Act, insofar as the procedure that is required to be followed. Section 147 contemplates that ITA.1154 & 1155/Bang/2015 Page - 5 if the Assessing Officer has reasons to believe that there is escap…

The Commissioner of Incomet Tax vs. Khatri Hotels Pvt Ltd

The appeals are dismissed

ITA - 1323 / 2008HC Delhi15 Apr 2009
Section 143Section 158

…bed under section 147/148 of the said act. This also follows the route of a regular assessment under section 143 (3) of the said Act. Referring to the decision of a division bench of this court in the case of **Janki** Exports International v. Union of India: 278 ITR 296 (Del), Mr. Aggarwal submitted that the provisions of section 158 BD have been 140 : .... 41 - .... 41 - .... 41 - .... ![](_page_17_Picture_1.jpeg) 19. It was further contended that after a notice under section 158 BC is issued the assessee is required to file a return within the stipulated period. Once the return is filed, it is open to the a…

Commissioner of Income Tax vs. Pawan Gupta

The appeals are dismissed

ITA - 200 / 2008HC Delhi15 Apr 2009
Section 143Section 143(2)Section 158

…ed under section 147/148 of the said act. This also follows the route of a regular assessment under section 143 (3) of the said Act. Referring to the decision of a division bench of this court in the case of Janki Exports International v. Union of India: 278 ITR 296 (Del), Mr. Aggarwal submitted that the provisions of section 158 BD have been found to be analogous to section 148 insofar as the procedure that is 2009:DHC:1436-DB 19. It was further contended that after a notice under section 158 BC is issued the assessee is required to file a return within the stipulated period. Once the return is f…

Commissioner of Income Tax vs. Pawan Gupta

The appeals are dismissed

ITA/200/2008HC Delhi15 Apr 2009
Section 143Section 143(2)Section 158

…ed under section 147/148 of the said act. This also follows the route of a regular assessment under section 143 (3) of the said Act. Referring to the decision of a division bench of this court in the case of Janki Exports International v. Union of India: 278 ITR 296 (Del), Mr. Aggarwal submitted that the provisions of section 158 BD have been found to be analogous to section 148 insofar as the procedure that is 2009:DHC:1436-DB 19. It was further contended that after a notice under section 158 BC is issued the assessee is required to file a return within the stipulated period. Once the return is f…

Janki Exports International v. Union of India (278 ITR 296) — Cited in 8 Judgments | BharatTax