Orissa Rural Housing Development Corpn. Ltd. v. Assistant Commissioner

17 Taxmann.com 186Reported decision2012#10254 most cited

What is Orissa Rural Housing Development Corpn. Ltd. v. Assistant Commissioner authority for?

An assessee cannot revise their income tax return by filing a revised statement of income after the original return has been filed, except through the mechanism provided under Section 139(5) of the Income-tax Act, 1961.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Orissa Rural Housing Development Corpn. Ltd. v. Assistant Commissioner · Section 139(5) · revised return · filing revised statement of income · original return · Income Tax Act 1961

Also reported as

20 Taxmann 673

Sections most often in play

Section 10B(8)Section 132Section 139(1)Section 139(5)Section 143(3)Section 147Section 153ASection 32

Issues it is cited on

section 153(a)(1)section 10b(8)section 153(a)section 153a(1)(a)section 139(5)section 10bsection 80acsection 80aincome escaping assessmentsection 158bsection 153a(1)liable to tax

Judgments citing Orissa Rural Housing Development Corpn. Ltd. v. Assistant Commissioner

M/S Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5253/DEL/2015[2008-09]Status: DisposedITAT Delhi21 May 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs. The A.C.I. T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E' BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

M/S. Satia Industries Limited, Muktsar vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.193/Asr/2022 Assessment Year: 2018-19 M/s Satia Industries Ltd. Vs. National Faceless Malour Road, Vill. Rupana, Assessment Centre, Distt. Muktsar. Assessment Unit, I.T. [PAN:-AACCS7233A] Department New Delhi. (Appellant) (Respondent) Appellant by Sh. Sudhir Sehgal, Sh. P.N. Arora & Ashwani Juneja, Adv. Respondent by Sh. Girish Bali, CIT. DR Date of Hearing 17.05.2023 Date of Pronouncement 13.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal o…

Crompton Greaves Ltd, Mumbai vs. DCIT Cir 6(2), Mumbai

In the result, the assessee’s appeal in ITA No

ITA 5390/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi
Section 14(1)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI A. D. JAIN, VP AND SHRI RAJESH KUMAR, AM Asst. CIT-6(2)(1) M/s. Crompton Greaves Ltd. R. No.504/563-C, 5th Floor, 6th Floor, CG House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN/GIR No. AAACC 2089 A (Revenue) : (Assessee) & M/s. Crompton Greaves Ltd. Asst. CIT-6(2)(1) 6th Floor, CG House, R. No.504/563-C, 5th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 PAN/GIR No. AAACC 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue by Assessee by…

ACIT 6(2)(1), Mumbai vs. Crompton Greaves Limited, Mumbai

In the result, the assessee’s appeal in ITA No

ITA 5295/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi
Section 14(1)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI A. D. JAIN, VP AND SHRI RAJESH KUMAR, AM Asst. CIT-6(2)(1) M/s. Crompton Greaves Ltd. R. No.504/563-C, 5th Floor, 6th Floor, CG House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN/GIR No. AAACC 2089 A (Revenue) : (Assessee) & M/s. Crompton Greaves Ltd. Asst. CIT-6(2)(1) 6th Floor, CG House, R. No.504/563-C, 5th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 PAN/GIR No. AAACC 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue by Assessee by…

D.C.I.T., Circle-6(1), Kolkata vs. M/S Universal Cables Limited, Kolkata

In the result, to sum up

ITA 2143/KOL/2016[2011-12]Status: DisposedITAT Kolkata14 Feb 2018AY 2011-12

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -vs- DCIT, Circle-6(1), Kolkata [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 DCIT, Circle-6(1), Kolkata -vs- Universal Cables Ltd. [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -vs- DCIT, Circle-6(1), Kolkata [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 As…

D.C.I.T., Circle-6(1), Kolkata vs. M/S Universal Cables Limited, Kolkata

In the result, to sum up

ITA 2142/KOL/2016[2010-11]Status: DisposedITAT Kolkata14 Feb 2018AY 2010-11

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -vs- DCIT, Circle-6(1), Kolkata [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 DCIT, Circle-6(1), Kolkata -vs- Universal Cables Ltd. [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -vs- DCIT, Circle-6(1), Kolkata [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 As…

Universal Cables Limited, Kolkata vs. The DCIT, Circle-6(1), Kolkata

In the result, to sum up

ITA 1767/KOL/2016[2011-12]Status: DisposedITAT Kolkata14 Feb 2018AY 2011-12

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -vs- DCIT, Circle-6(1), Kolkata [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 DCIT, Circle-6(1), Kolkata -vs- Universal Cables Ltd. [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -vs- DCIT, Circle-6(1), Kolkata [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 As…

Universal Cables Limited, Kolkata vs. The DCIT, Circle-6(1), Kolkata

In the result, to sum up

ITA 1766/KOL/2016[2010-11]Status: DisposedITAT Kolkata14 Feb 2018AY 2010-11

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -Vs- Dcit, Circle-6(1), Kolkata [Pan: Aaacu 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-6(1), Kolkata -Vs- Universal Cables Ltd. [Pan: Aaacu 3547 P] (Appellant) (Respondent

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1766/Kol/2016 Assessment Year : 2010-11 Universal Cables Ltd. -vs- DCIT, Circle-6(1), Kolkata [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 2142 /Kol/2016 Assessment Year : 2010-11 DCIT, Circle-6(1), Kolkata -vs- Universal Cables Ltd. [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 1767/Kol/2016 Assessment Year : 2011-12 Universal Cables Ltd. -vs- DCIT, Circle-6(1), Kolkata [PAN: AAACU 3547 P] (Appellant) (Respondent) I.T.A No. 2143/Kol/2016 As…

Orissa Rural Housing Development Corpn. Ltd. v. Assistant Commissioner (17 Taxmann.com 186) — Cited in 10 Judgments | BharatTax