Others vs. Orient Paper & Industries Ltd., (4) (2004) 8 SCC 556- State of H.P & Others v. Shivalik Agro Poly Products (215 ITR 758)

Q: What is Others vs. Orient Paper & Industries Ltd., (4) (2004) 8 SCC 556- State of H.P & Others v. Shivalik Agro Poly Products authority for?

This case establishes that when considering appeals, courts review the pleadings and case laws relied upon by the parties.

Q: How many judgments cite Others vs. Orient Paper & Industries Ltd., (4) (2004) 8 SCC 556- State of H.P & Others v. Shivalik Agro Poly Products?

51 judgments on BharatTax cite Others vs. Orient Paper & Industries Ltd., (4) (2004) 8 SCC 556- State of H.P & Others v. Shivalik Agro Poly Products (215 ITR 758), spanning 2009 to 2023.

V.C.Nannapaneni vs. Asst.Commissioner of Income Tax

ITTA/298/2007HC Telangana13 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 234BSection 260A

…a) was rendered in the context of the liability to pay service tax in respect of the service of broadcasting. Reference was also made to the decision of the Division Bench of this Court in the case of Union Home Products Ltd v. Union of India and Another: 215 ITR 758, wherein this Court observed, in the context of interest under Section 234A of the said Act, that it is manifest that the amount of which interest is levied, is the amount, which can legitimately be said to be public revenue payable by the assessee but not paid by him. Levy of interest on such amount which an assessee withholds and makes…

DCIT, Dehradun vs. M/S. Reed Hycalog Limited Partnership, Noida

In the result, the appeal of the Revenue is dismissed and the cross- objection of the assessee is partly allowed

ITA 6985/DEL/2014[2006-07]Status: DisposedITAT Delhi12 Apr 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

Section 126Section 147Section 148Section 234BSection 234C

…gislature has stepped in to clarify the position by the Finance Act. 1999. In this connection, it is important to note that section 234B imposes interest, which is compensatory in nature and not as a penalty - Union Home Products Ltd. v. Union of India [1995] 215 ITR 758, 7661 (Kar). Secondly, although section 191 of the Act is not overridden by sections 192,208 and 209(1)(a)( d) of the Act, the scheme of sections 208 and 209 of the Act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. Th…

M/S Moorthy Industries, Channarayapatna vs. CIT, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1250/BANG/2015[2006-07]Status: DisposedITAT Bangalore19 Aug 2016AY 2006-07

Bench: Shri Sunil Kumar Yadavassessment Year : 2006-07

For Appellant: Shri Chaithanya V. Mudrabettu, AdvocateFor Respondent: Smt. Swapna Das, Jt. CIT(DR)

Section 148

…neutral because the interest liability would still be there and the appellant is also contesting charging of interest u/s 234B which is mandatory as held by the Hon'ble Karnataka High court in the case of Union Home Products Ltd vs. Union of India and another 215 ITR 758(Ktk). However since the income is assessed for the current year, the appellant can claim credit for the same in the next year as per law. Since this issue is not a matter of appeal before me, no specific direction is given regarding A.Y.2007-08.” Page 5 of 6 6. Aggrieved, the assessee has preferred an appeal before the Tribunal and reiterated it…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…the position by the Finance Act of 1999. In this connection, it is important to note that s. 234B imposes interest, which is compensatory in nature and not as a penalty [see Union Home Products Ltd. & Ors. vs. Union of India (1995) 129 CTR (Kar) 217 : (1995) 215 ITR 758, 766 (Kar)]. Secondly, although s. 191 of the Act is not overridden by ss. 192, 208 and 209(1)(a)(d) of the Act, the scheme of ss. 208 and 209 of the Act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. That under s. 209…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…the position by the Finance Act of 1999. In this connection, it is important to note that s. 234B imposes interest, which is compensatory in nature and not as a penalty [see Union Home Products Ltd. & Ors. vs. Union of India (1995) 129 CTR (Kar) 217 : (1995) 215 ITR 758, 766 (Kar)]. Secondly, although s. 191 of the Act is not overridden by ss. 192, 208 and 209(1)(a)(d) of the Act, the scheme of ss. 208 and 209 of the Act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. That under s. 209…

Bosch Limited vs. The Assistant Commissioner

In the result, petition is allowed

WP/27405/2015HC Karnataka15 Oct 2015

Bench: The Hon'Ble Mr. Justice Ram Mohan Reddy

Section 143(1)Section 154Section 234C

…satory in character. 9. The authority while addressing the question of waiver of interest under Section 234A, B and C of the Act extracted the observations of this Court in M/s Union Land and Building Society Pvt. Ltd. Vs. Union of India reported in 215 ITR 758, rejecting the submission that imperfection and legitimate expose of the provisions to criticism or challenge to its vires, on the premise, that validity of legislation, otherwise valid, could not be struck down simply because, in some 10 extreme or freak case, it would operate so unfairly as to make it look penal or confiscatory, and…

M/S Farmers Agricultural Credit Co-Operative Society Ltd., Koppa vs. ITO, Mysore

In the result, the assessee’s appeal for assessment year

ITA 727/BANG/2015[2009-10]Status: DisposedITAT Bangalore26 Aug 2015AY 2009-10

Bench: Smt. Asha Vijayaraghavan, Jm (Smc)

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT

Section 57Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JM (SMC) ITA No.727(B)/2015 (Assessment year : 2009-10) M/s Farmers Agricultural Credit Co-OP.Society Ltd. Formerly known as Syndicate Rythara Sahakara Bank Ltd, Koppa, Periyapatna TQ. Mysore District PAN No.AAABS0118D Appellant Vs The Income-tax Officer, Ward-1(3), Mysore Respondent Assessee by : Shri Suresh Muthukrishnan, CA Revenue by : Dr. P.K.Srihari, Addl.CIT Date of hearing : 18-08-2015 Date of pronouncement : 26-08-2015 O R D E R PER SMT ASHA VIJAYARAGHAVAN, JM: This appeal by the assessee is d…