(Pr. CIT v. Bajaj Herbals (P.) Ltd.

443 ITR 230Supreme Court of India2022#25009 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2022 to 2023.

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Judgments citing (Pr. CIT v. Bajaj Herbals (P.) Ltd.

Darshana Communications Pvt Ltd, Kozhikode vs. ACIT Circle 1(1), Kozhikode

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay applications are dismissed as infructuous

ITA 451/COCH/2023[2013-14]Status: DisposedITAT Cochin09 Oct 2023AY 2013-14

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Narayanan Potty, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(3)Section 154Section 250(6)Section 68

…ty reviewing it’s order, on challenge, it’s basis, and opine thereon. As explained time and again by the Hon'ble Apex Court, reason is the soul of a judicial order; a nonspeaking order rather not qualifying to be one (Pr. CIT v. Bajaj Herbals (P.) Ltd. [2022] 443 ITR 230 (SC)). The same is not sustainable in law. As regards rectification, the same is only towards application of the correct tax rate to the addition u/s. 68 of the Act and, thus, consequential, even as, without doubt, the assessee’s case, if any, is to be considered and dealt with. 5. In view of the foregoing, we only consider it proper under the c…

Darshana Communications Pvt Ltd, Kozhikode vs. ACIT Circle 1(1), Kozhikode

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay applications are dismissed as infructuous

ITA 251/COCH/2023[2013-14]Status: DisposedITAT Cochin09 Oct 2023AY 2013-14

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Narayanan Potty, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(3)Section 154Section 250(6)Section 68

…ty reviewing it’s order, on challenge, it’s basis, and opine thereon. As explained time and again by the Hon'ble Apex Court, reason is the soul of a judicial order; a nonspeaking order rather not qualifying to be one (Pr. CIT v. Bajaj Herbals (P.) Ltd. [2022] 443 ITR 230 (SC)). The same is not sustainable in law. As regards rectification, the same is only towards application of the correct tax rate to the addition u/s. 68 of the Act and, thus, consequential, even as, without doubt, the assessee’s case, if any, is to be considered and dealt with. 5. In view of the foregoing, we only consider it proper under the c…

Alok Kumar Jain, Sagar vs. Principal Commissioner of Income Tax (1) Jabalpur, Jabalpur

In the result, the appeal by the assessee is dismissed

ITA 38/JAB/2022[2014-15]Status: DisposedITAT Jabalpur08 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 144BSection 147Section 151Section 263

…respect at page 2 of his order. The assessment order is a sub silentio in the matter, and as cryptic an order as one could think of, and which therefore, and for that reason, does not qualify to be a judicial order (Pr. CIT vs. Bajaj Herbals Pvt. Ltd. [2022] 443 ITR 230 (SC)). 4.3 Under the circumstances, we find no reason to interfere with the order of the ld. Pr. CIT; the several grounds raised per the instant appeal being toward the same issue, with the ground of lack of opportunity before the ld. Pr. CIT being not 5 | P a g e Alok Kumar Jain v. Pr. CIT pressed before us and, in any case, contrary to the mat…

(Pr. CIT v. Bajaj Herbals (P.) Ltd. (443 ITR 230) — Cited in 3 Judgments | BharatTax