Meerut Roller Flour Mills Ltd. v. CIT

35 Taxmann.com 13High Court2013#24605 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 144B Section 2(14)(iii)Section 263 Section 45(2)Section 50C

Issues it is cited on

trade creditors erroneous and prejudicial section 263 section 26 section 143(3)business document interest

Judgments citing Meerut Roller Flour Mills Ltd. v. CIT

Smt. Kusum Kujwal, Nainital vs. PCIT, Baireilly

Appeal is dismissed in above terms

ITA 102/DDN/2025[2020-21]Status: DisposedITAT Dehradun13 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: NoneFor Respondent: Ms. Poonam Sharma, CIT-DR

Section 2(14)(iii)Section 263Section 45(2)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 102/DDN/2025 : Asstt. Year: 2020-21 Smt. Kusum Kunjwal, Vs PCIT, Jagdamba Nagar, Haldwani, District Bareilly, Nainital, Uttarakhand-263139 Uttar Pradesh-243001 (APPELLANT) (RESPONDENT) PAN No. AQZPK5732G Assessee by : None Revenue by : Ms. Poonam Sharma, CIT-DR Date of Hearing: 13.01.2026 Date of Pronouncement: 13.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2020-21, arises against the PCIT, Bareilly’s…

Subhash Jaiswal Associates, Bareilly vs. PCIT Bareilly, Bareilly

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Respondent by

Section 143(3)Section 263

…proceedings. 6. Following judicial pronouncements relevant to the facts of the case discussed and hence are relied upon while adjudicating this case: (i) Hon'ble Jurisdictional High Court of Allahabad in the case of Meerut Roller Flour Mills Ltd. vs CIT(2013) 35 Taxmann.com 13(Allahabad) held that," Return filed by assessee was scrutinized and assessment was completed. Thereafter, Commissioner noticed that AO had not conducted proper enquiry to verify cash credit entries and trade creditors- He exercised his jurisdiction u/s 263 and remanded matter to AO- Assessee filed writ petition against the order. Records sh…

Etah Wine Traders, Kasganj vs. PCIT, Bareiily

In the result, the appeal of the assessee is allowed

ITA 117/LKW/2022[2017-18]Status: DisposedITAT Lucknow25 Oct 2024AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaetah Wine Traders V. Pcit, Bareilly C/O Kunwar Devendra Singh Aaykar Bhawan, Central Yadav, Laxmiganj, Kasganj, Revenue Building, Kamla Uttar Pradesh-207123. Nehru Marg, Civil Lines, Bareilly. Pan:Aaaae1483E (Appellant) (Respondent) Appellant By: Shri Vivek Agrawal, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 18 10 2024 Date Of Pronouncement: 25 10 2024 O R D E R

For Appellant: Shri Vivek Agrawal, C.AFor Respondent: Shri Manu Chaurasia, CIT(DR)

Section 143(3)Section 263

…bove issues. 5. Following judicial pronouncements are relevant to the facts of the case discussed and hence relied upon while adjudicating this case: (i) Hon’ble Jurisdictional High Court of Allahabad in the case of Meerut Roller Flour Mills Ltd. vs CIT(2013) 35 Taxmann.com 13(Allahabad) held that,” Return filed by assessee was scrutinized and assessment was completed. Thereafter, Commissioner noticed that AO had not conducted proper enquiry to verify cash credit entries and trade creditors. He exercised his jurisdiction u/s 263 and remanded matter to AO Assessee filed writ petition against the order. Records sho…