Nagrath Chemical Works (P.) Limited v. CIT

265 ITR 401Reported decision2004#24104 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2024 to 2025.

Judgments citing Nagrath Chemical Works (P.) Limited v. CIT

M/S. India Exposition Mart Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the Assessee stands allowed

ITA 1079/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Aug 2025AY 2009-10

Bench: Shri Mahavir Singhshri Kuldip Singh & Shri Anadee Nath Misshra, Accountnat Member Shri Vikas Awasthy & Shri Brajesh Kumar Singh

For Appellant: Shri A. K. Khanna, C. A./NoneFor Respondent: Shri M.S. Nethrapal, CIT-DR
Section 139(1)Section 147Section 148

…ed by him, a reopening by issue of notice u/s 148 can be made in accordance with the provisions of section 147. (Ranchi Club Ltd. Vs CIT 214 ITR 643 (Patna High Court, 1995). Further Hon’ble Allahabad High Court in c/o Nagrath Chemicals Works (P) Ltd. Vs CIT, 265 ITR 401, 2004 has held that facts which are not in the knowledge of the ITO when he made the original assessment, it would constitute information and held reopening valid Page | 6 LT.A. No.1079/Del/2016 Also Hon'ble Supreme Court in a number of judicial decision has already held that in determining whether commencement of reassessment proceedings was…

M/S Deora Electric Works, Allahabad vs. Dy. Commissioner of Income Tax, Circle -1, Allahabad

In the result, both appeals i

ITA 99/ALLD/2020[2009-10]Status: DisposedITAT Allahabad27 Dec 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 1Section 143(3)Section 148Section 250

…paper book containing the following decisions in support of this contention. i. Subodh Agarwal vs. State of U.P. (2023) 149 taxman.com 448 (Alld) ii. CIT vs. Juhi Medical Works (2003) 263 ITR 287 (Alld). iii. Nagrath Chemical Works (P.) Limited vs. CIT (2004) 265 ITR 401 (Alld) iv. CIT vs. P.V.S. Beedies Private Limited (1999) 237 ITR 13 (SC). v. CIT vs. Abhoji Rao Phalke 156 ITR 604 1995(MP) vi. Vashishtha Bhargav vs. ITO, (1975) 99 ITR (148) Delhi. vii. CIT vs. First Leasing Co. of India Limited (2000) 241 ITR 248 (Madras). viii. Bharat Ply Wood and Timber Products Limited vs. CIT (1992) 198 ITR 692 (Kerela) xi…

Dy. Commissioner of Income Tax, Circle -1, Allahabad vs. M/S Deora Electric Works, Allahabad

In the result, both appeals i

ITA 101/ALLD/2020[2009-10]Status: DisposedITAT Allahabad27 Dec 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 1Section 143(3)Section 148Section 250

…paper book containing the following decisions in support of this contention. i. Subodh Agarwal vs. State of U.P. (2023) 149 taxman.com 448 (Alld) ii. CIT vs. Juhi Medical Works (2003) 263 ITR 287 (Alld). iii. Nagrath Chemical Works (P.) Limited vs. CIT (2004) 265 ITR 401 (Alld) iv. CIT vs. P.V.S. Beedies Private Limited (1999) 237 ITR 13 (SC). v. CIT vs. Abhoji Rao Phalke 156 ITR 604 1995(MP) vi. Vashishtha Bhargav vs. ITO, (1975) 99 ITR (148) Delhi. vii. CIT vs. First Leasing Co. of India Limited (2000) 241 ITR 248 (Madras). viii. Bharat Ply Wood and Timber Products Limited vs. CIT (1992) 198 ITR 692 (Kerela) xi…

Nagrath Chemical Works (P.) Limited v. CIT (265 ITR 401) — Cited in 3 Judgments | BharatTax