Pr.CIT, Rajkot-3 v. Vrundavan Ceramics (P) Ltd.

95 Taxmann.com 13High Court2018#21664 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 147 Section 148 Section 151 Section 11A of the Central Excise Act Section 142(1)Section 143(2)Section 143(3)Section 1944

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Issues it is cited on

tangible material reason to believe reopening of assessment reassessment proceedings section 148 section 147 section 143 section 14 section 143(3)total income company nfac

Judgments citing Pr.CIT, Rajkot-3 v. Vrundavan Ceramics (P) Ltd.

Jigar Industries, Jamwadi vs. Income Tax Officer, Rajkot

In the result, question is decided against the Revenue

ITA 405/RJT/2025[2010-11]Status: DisposedITAT Rajkot18 Aug 2025AY 2010-11

For Appellant: Shri R.B. Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr-DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोटन्यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Jigar Industries आयकर अपीलसं/.ITA No.405/RJT/2025 निर्धारणवर्ष /Assessment Year: (2010-11) बनाम Income Tax Officer Plot No. 164/5, GIDC -2 Jamwadi, Gondal, Rajkot-360311 Vs. Ward 1(2)(1), Rajkot, Income Tax Office, New Aayakar Bhawan, Vatika Rajkot-360007 स्थायी लेखा सं/. जीआइआरसं/.PAN/GIR No.AABFJ5914B (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) निर्धारितीकी ओरसे /Assessee by : Shri R.B. Shah, Ld. AR राजस्वकीओरसे/Revenue…

Harisons Steel Limited, Wada Thane vs. Dy CIT 12(2)(2), Mumbai

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

ITA 3957/MUM/2023[2013-14]Status: DisposedITAT Mumbai10 Jun 2024AY 2013-14

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Mani JainFor Respondent: Biswanath Das

Section 143(3)Section 147Section 148

…P a g e | 1 ITA Nos. 3943 & 3957/Mum/2023 Harisons Steel Ltd. Vs. DCIT-12(2)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 3943 & 3957/Mum/2023 (A.Ys. 2011-12 & 2013-14) Harisons Steel Ltd. Vs. DCIT 12(2)(2) Plot No. Survey Gut No. Mumbai -400001 194, Nehroli Wada Thane – 421312 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACH8891D Appellant .. Respondent Appellant by : Mani Jain Respondent by : Biswanath Das Date of Hearing 25.04.2024 Date of Pronouncement 10.06.2024 आदेश / O R D E R Per Amarjit Singh…

Harisons Steel Ltd, Wada Thane vs. DCIT 12(2)(2), Mumbai

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

ITA 3943/MUM/2023[AY 2011-12]Status: DisposedITAT Mumbai10 Jun 2024

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Mani JainFor Respondent: Biswanath Das

Section 143(3)Section 147Section 148

The Income Tax Officer, Ward-4, Morbi vs. M/S. Starco Ceramics, Morbi

ITA 265/RJT/2017[2013-14]Status: DisposedITAT Rajkot31 May 2023AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11ASection 143(3)

…ay of clandestine removal of the goods during the course of search by Central Excise Department and completion of assessment proceedings by the Excise Authorities, the Hon’ble Gujarat High Court in the case of PCIT Vs. Vrundavan Ceramics (P.) Ltd. reported in 95 Taxmann.com 13 held as follows: “11. …The Assessing Officer merely cosmetically gave an opportunity to the assessee to meet with such allegations, virtually, shifting the burden of proving the evasion of duty that had taken place on the assessee. We have perused the entire order of assessment. There is no independent material brought on record by the Asse…