Kanoria Chemicals & Industries Limited v. U.P. State Electricity Board

5 SCC 772Reported decision1997#25152 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Judgments citing Kanoria Chemicals & Industries Limited v. U.P. State Electricity Board

Assistant Commissioner of Income Tax Circle - 1, Bellary vs. M/S Auro Minerals, Hospet

In the result, appeal of the Revenue is partly allowed and that of the Assessee allowed

ITA 1543/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA No. and Appellant Respondent Assessment Year 1543/Bang/2018 Deputy Commissioner of Income Tax, M/s. Auro Minerals, 2012-13 Circle - 1, 1. D.No.19, W. No.15, Anegundi House, Bellary. AC Office Road, N. C. Colony, Hospet – 583 203. 2. Salgaocar Bhavan, Altinho, Panaji, Goa – 403 001. PAN: AAEFA 4157 A 1329/Bang/2018 M/s. Auro Minerals, Joint Commissioner of Income Tax, 2012-13 1. D.No.19, W. No.15, Anegundi Bellary Range, House, AC Office Road, N. C. Colony, Bellary. H…

M/S Auro Minerals, Hospet vs. Joint Commissionerof Income Tax Bellary Range, Bellary

In the result, appeal of the Revenue is partly allowed and that of the Assessee allowed

ITA 1329/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA No. and Appellant Respondent Assessment Year 1543/Bang/2018 Deputy Commissioner of Income Tax, M/s. Auro Minerals, 2012-13 Circle - 1, 1. D.No.19, W. No.15, Anegundi House, Bellary. AC Office Road, N. C. Colony, Hospet – 583 203. 2. Salgaocar Bhavan, Altinho, Panaji, Goa – 403 001. PAN: AAEFA 4157 A 1329/Bang/2018 M/s. Auro Minerals, Joint Commissioner of Income Tax, 2012-13 1. D.No.19, W. No.15, Anegundi Bellary Range, House, AC Office Road, N. C. Colony, Bellary. H…

National Agricultural Cooperative Marketing Federation of India Ltd vs. Commissioner of Income Tax Delhi, XI & Anr

The appeal is allowed but, in the circumstances, with no order as to

ITA/161/2016HC Delhi19 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 260ASection 5

…aising of the dispute in this connection before the higher authorities would be irrelevant.” ITA No. 161 of 2016 Page 7 of 8 21. In Kanoria Chemicals & Industries Limited v. U.P. State Electricity Board (1997) 5 SCC 772, the Court explained the legal position that would result in the above grant of stay of a government order in terms of which surcharge on electricity was payable. The contention was that even if the Board did not raise a demand as a result of the stay order, the obligation of the consumers to pay the charges at the enhanced rate would be reliev…

Kanoria Chemicals & Industries Limited v. U.P. State Electricity Board (5 SCC 772) — Cited in 3 Judgments | BharatTax