N.R. Paper & Boards Ltd. v. Dy. CIT

234 ITR 733High Court1998#5231 most cited

What is N.R. Paper & Boards Ltd. v. Dy. CIT authority for?

Block assessments for undisclosed income are independent of regular assessments and operate in a separate field. Undisclosed income under Chapter XIV-B is classified and assessed separately at a higher tax rate.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

N.R. Paper & Boards Ltd. v. Dy. CIT · block assessment · undisclosed income · Chapter XIV-B · regular assessment · independent assessment · higher tax rate · section 133A · section 142(1) · section 143(3) · section 147 · section 148 · section 148A · section 145(2) · section 131(1A)

Sections most often in play

Section 133ASection 142(1)Section 143(3)Section 147Section 148Section 148ASection 145(2)Section 131(1A)

Issues it is cited on

section 80ib(10)section 145(2)project completion methodon money receiptsection 131(1a)section 80ibicdsblock periodrejection of books of accountspecified authorityon-moneyloose papers

Judgments citing N.R. Paper & Boards Ltd. v. Dy. CIT

Commissioner of Income Tax vs. Shri Mukesh Luthra

The appeal is disposed of accordingly

ITA - 1122 / 2009HC Delhi03 Jun 2011
Section 158B

…rred to the judgment of this Court in the case of Commissioner of Income Tax Vs. Jupiter Builders P. Ltd. [287 ITR 287 (Del) and the judgment of the Gujarat High Court in the case of N.R. Paper and Board Limited and Ors. Vs. Deputy Commissioner of Income Tax [234 ITR 733]. 10. He argued that in the present case, the apparent position is that M/s Globe Meditech is the proprietary concern of Shri Rajesh Khurana. On the basis of evidence alleged to be found during the course of search, it is the allegation of the Revenue Page 8 of 10 ![](_page_8_Picture_1.jpeg) that the apparent is not the real, viz., that M/s G…

Commissioner of Income Tax vs. Shri Mukesh Luthra

The appeal is disposed of accordingly

ITA - 1115 / 2009HC Delhi03 Jun 2011
Section 158B

…to the judgment of this Court in the case of Commissioner of Income Tax Vs. Jupiter Builders P. Ltd. [287 ITR 287 (Del) and the judgment of the Gujarat High Court in the case of N.R. Paper and Board Limited and Ors. Vs. Deputy Commissioner of Income Tax [234 ITR 733]. 10. He argued that in the present case, the apparent position is that M/s Globe Meditech is the proprietary concern of Shri Rajesh Khurana. On the basis of evidence alleged to be found during the course of search, it is the allegation of the Revenue 2011:DHC:3151-DB ITA No.1115 of 2009 and ITA No.1122 of 2009 Pa…