Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT

199 ITR 14Supreme Court of India1993#3453 most cited

What is Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT authority for?

The principle of consistency requires that the revenue should not question assessment orders where the assessee's case has been accepted in toto for multiple assessment years.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 1998 to 2023.

Also referred to as

J.K. Synthetics Limited v. O.S. Bajpai · ITO · 1976 105 ITR 864 (All) · principle of consistency · assessment orders accepted · multiple assessment years · revenue questioning orders

Issues it is cited on

section 10(2)(xv)section 10(2)section 10(1)rule of consistencysection 260section 260amercantile system of accountingsection 263section 10section 26salaryprevious year

Judgments citing Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT

M/S Aggarwal & Modi Enterprises vs. Commissioner of Income Tax

ITA/1274/2009HC Delhi21 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

M/S Aggarwal & Modi Enterprises vs. Commissioner of Income Tax

ITA - 1274 / 2009HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

M/S Aggarwal & Modi Enterprises vs. The Commissioner of Income Tax

ITA - 354 / 2003HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

M/S Aggarwal & Modi Enterprise vs. The Commissioner of Income Tax

ITA - 355 / 2003HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

M/S Aggarwal & Modi Enterprise vs. Commissioner of Income Tax

ITA - 769 / 2006HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

Aggarwal & Modi Enterprises Pv vs. C.I.T

ITA - 770 / 2006HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

M/S Aggarwal & Modi Enterprise vs. Commissioner of Income Tax

ITA - 876 / 2006HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

Aggarwal & Modi Enterpises Co vs. Commissioner of Income Tax

ITA - 1123 / 2007HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

M/S Aggarwal & Modi Enterprises Pvt Ltd vs. Commissioner of Income Tax

ITA - 1273 / 2009HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

M/S Aggarwal & Modi Enterprises vs. Commissioner of Income Tax

ITA - 1277 / 2009HC Delhi21 Jan 2016

…ein namely, Kedarnath Jute Manufacturing Co. Ltd. & CIT (1971)82 ITR 363 (SC), J.K. Synthetics Limited v. O.S. Bajpai, ITO (1976) 105 ITR 864 (All), Swadeshi Cotton Mill Co. Ltd. v. CIT (1980) 125 ITR 33 (All), Union of India v. J.K. Synthetics Ltd. (1993) 199 ITR 14 (SC) and Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC). A reference was also made to the decisions in Calcutta Co. Ltd. v. Commissioner of Income Tax, West Bengal (1959) 37 ITR 1(SC), CIT v. S.P. Jaiswal Estates (P) Ltd. (1995) 214 ITR 448 (Cal) and CIT v. Dalmia Dairy Industries Ltd. (1991) 189 ITR 167 (Del). 35. Mr. Aggarwal also st…

Commissioner of Income Tax Del vs. M/S Bharatpur Nutritional Prod

The appeal is disposed of

ITA - 152 / 2005HC Delhi15 Mar 2012
Section 41(1)

…DHC:1818-DB ITA No. 152/2005 Page 3 of 11 (All), which has been affirmed by the Supreme Court in their decision reported in (1993)199 ITR 14 (SC). 5. We may, at the outset, state that counsel for the parties have not been able to point out the final outcome of the appeal filed by the Excise Department before the Division Bench of this Court. Details of the said appeal are not available with us and, therefore, we cannot verify the fate of the said appeal. We will, therefore,…

Commissioner of Income Tax Del vs. M/S Bharatpur Nutritional Products Limited

The appeal is disposed of

ITA/152/2005HC Delhi15 Mar 2012
Section 41(1)

…DHC:1818-DB ITA No. 152/2005 Page 3 of 11 (All), which has been affirmed by the Supreme Court in their decision reported in (1993)199 ITR 14 (SC). 5. We may, at the outset, state that counsel for the parties have not been able to point out the final outcome of the appeal filed by the Excise Department before the Division Bench of this Court. Details of the said appeal are not available with us and, therefore, we cannot verify the fate of the said appeal. We will, therefore,…

M/S Polyflex (India) Pvt. Ltd vs. Commissioner of Income Tax, Karnataka

The appeal is dismissed without costs

C.A. No.-000823-000823 - 2001Supreme Court06 Sept 2002
For Respondent: COMMISSIONER OF INCOME TAX, KARNATAKA
Section 41(1)

…er. This very decision of the Allahabad High Court was relied upon by the Tribunal without appreciating the correct ratio of decision. Our attention has been drawn by the learned counsel for the appellant to the case of Union of India v. J.K. Synthetics Ltd., 199 ITR 14. One of the points urged before the Court was whether the assessee’s liability towards excise duty had ceased justifying action under Section 41 (1). This Court, while affirming the view taken by the High Court .observed thus: "So far as the second question is concerned, it is obvious that the liability to tax under section 41 of the Act will depe…

Bharat Carpets Ltd vs. C.I.T

ITR/234/1983HC Delhi10 Mar 1998
Section 256

…has held that an assessee is entitled to claim deduction in respect of the liability of excise duty for which it had made a provision in its account books. This view was upheld by the Hon'ble Supreme Court in Union of India v. J.K. Synthetics Limited [1993] 199 ITR 14. The Supreme Court held that since under Section 41 of the Act the liability to tax would depend on the outcome of the appeal, there would be no prejudice to the department if the provision is made and the assessment is made on that basis. Section 41 (1) Act envisages that where the assessee has obtained ITR 553 of 1983…