Malabar Ind. Co. Ltd. v. CIT(A)

215 ITR 309High Court1995#23648 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2018.

Judgments citing Malabar Ind. Co. Ltd. v. CIT(A)

Shri Sanjay Kumar Tyagi, Meerut vs. ACIT, Meerut

In the result, the appeal of the assessee in ITA No

ITA 4979/DEL/2015[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kamblesanjay Kumar Vs Cit Prop. Tyagi Associates Meerut H-45, Gandhi Nagar, Garh Road, (Respondent) Meerut Aczpk2030M (Applicant) Sanjay Kumar Tyagi Vs Acit H. No. 45, Gandhi Nagar, Circle-2, Gali No. 3, Garh Road Bhansali Ground Meerut Meerut Acapk2030M (Respondent) (Applicant) Acit Sanjay Kumar Tyagi Vs Circle-2, H. No. 45, Gandhi Nagar, Bhansali Ground Gali No. 3, Garh Road Meerut Meerut (Applicant) Acapk2030M (Respondent)

For Appellant: “1. That the impugned
Section 143(1)Section 143(3)Section 263

…ce at the time of the assessment, the A.O was duty bound to call for such details and examined them. Reliance was placed on the following case laws:- " Malabar Ind. Co. Ltd. Vs. CIT(A) (2000) 243 ITR 83 (S.C) " CIT Vs. V. N. M.A Rathinasabapathy Nadar, (1995) 215 ITR 309 (Mad) " Swarup Vegetable Products Industries Ltd. Vs. CIT, (1991) 187 ITR 412 (All.) " Umashankar Rice Mill Vs. CIT (1991) 187 ITR 638-39 (Ori) " Jadgish Kumar Gulati Vs. CIT, 269 ITR 71 (All) " Gee Vee Enterprises Vs. Addl. CIT, 99 ITR 375 (Del) " Rampyari Devi Saraogi Vs. CIT (1968) 67 ITR 84 (S.C) " Tara Devi Aggarwal Vs. CIT (1973) 88 ITR 323…

Sh. Sanjay Kumar, Meerut vs. CIT, Meerut

In the result, the appeal of the assessee in ITA No

ITA 2725/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kamblesanjay Kumar Vs Cit Prop. Tyagi Associates Meerut H-45, Gandhi Nagar, Garh Road, (Respondent) Meerut Aczpk2030M (Applicant) Sanjay Kumar Tyagi Vs Acit H. No. 45, Gandhi Nagar, Circle-2, Gali No. 3, Garh Road Bhansali Ground Meerut Meerut Acapk2030M (Respondent) (Applicant) Acit Sanjay Kumar Tyagi Vs Circle-2, H. No. 45, Gandhi Nagar, Bhansali Ground Gali No. 3, Garh Road Meerut Meerut (Applicant) Acapk2030M (Respondent)

For Appellant: “1. That the impugned
Section 143(1)Section 143(3)Section 263

…ce at the time of the assessment, the A.O was duty bound to call for such details and examined them. Reliance was placed on the following case laws:- " Malabar Ind. Co. Ltd. Vs. CIT(A) (2000) 243 ITR 83 (S.C) " CIT Vs. V. N. M.A Rathinasabapathy Nadar, (1995) 215 ITR 309 (Mad) " Swarup Vegetable Products Industries Ltd. Vs. CIT, (1991) 187 ITR 412 (All.) " Umashankar Rice Mill Vs. CIT (1991) 187 ITR 638-39 (Ori) " Jadgish Kumar Gulati Vs. CIT, 269 ITR 71 (All) " Gee Vee Enterprises Vs. Addl. CIT, 99 ITR 375 (Del) " Rampyari Devi Saraogi Vs. CIT (1968) 67 ITR 84 (S.C) " Tara Devi Aggarwal Vs. CIT (1973) 88 ITR 323…

M/S Fazal Frozen Foods Pvt. Ltd., Meerut vs. CIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 2837/DEL/2013[2008-09]Status: DisposedITAT Delhi11 Jan 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 263Section 36

…aw will suffice the requirement of the order being erroneous. ii. If the order is passed without application of mind, such order will fall under the category of erroneous order. 5.1. Further, it has been held in CIT vs. V.N.M.A. Rathinasabapathy Nadar, (1995) 215 ITR 309, 315 (Mad.), that if an order is passed in ignorance without taking into consideration of the relevant facts or is affected by the presence of any irrelevant fact into consideration, the same is erroneous. 5 5.2. It is beyond dispute that, under section 263, the Commissioner does have the power to set aside the assessment order and send the matt…

Malabar Ind. Co. Ltd. v. CIT(A) (215 ITR 309) — Cited in 3 Judgments | BharatTax