Punjab State Civil Supplies Corporation Ltd. v. CIT

200 ITR 536High Court1993#17151 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2016.

Judgments citing Punjab State Civil Supplies Corporation Ltd. v. CIT

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3136/DEL/2014[2009-10]Status: DisposedITAT Delhi08 Jul 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…e further stated that on the basis of doctrine of merger, order passed by the Ld. AO merged with order of Ld. CIT(A) which is not amenable u/s 263 and placed the reliance on the following cases:- a. Punjab State Civil Supplies Corporation Ltd. vs. CIT (1993) 200 ITR 536 (P&H)(FB) b. CIT vs. Shri Arbuda Mills Ltd. (1998) 231 ITR50 (SC) : (1998) 98 T AXMAN 457 c. CIT vs. Jaykumar B. PatH (1999) 156 CTR (SC) 476 : (1999) 236 ITR 469 (SC) ITA NOS. 3132-3136/Del/2014 d. CIT vs. Shalimar Housing and Finance Ltd. (2009) 320 ITR 157 (MP HC) 6.7 Lastly, Ld. AR of the assessee stated that Show cause notice u/s 263 of…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3135/DEL/2014[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…e further stated that on the basis of doctrine of merger, order passed by the Ld. AO merged with order of Ld. CIT(A) which is not amenable u/s 263 and placed the reliance on the following cases:- a. Punjab State Civil Supplies Corporation Ltd. vs. CIT (1993) 200 ITR 536 (P&H)(FB) b. CIT vs. Shri Arbuda Mills Ltd. (1998) 231 ITR50 (SC) : (1998) 98 T AXMAN 457 c. CIT vs. Jaykumar B. PatH (1999) 156 CTR (SC) 476 : (1999) 236 ITR 469 (SC) ITA NOS. 3132-3136/Del/2014 d. CIT vs. Shalimar Housing and Finance Ltd. (2009) 320 ITR 157 (MP HC) 6.7 Lastly, Ld. AR of the assessee stated that Show cause notice u/s 263 of…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3134/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…e further stated that on the basis of doctrine of merger, order passed by the Ld. AO merged with order of Ld. CIT(A) which is not amenable u/s 263 and placed the reliance on the following cases:- a. Punjab State Civil Supplies Corporation Ltd. vs. CIT (1993) 200 ITR 536 (P&H)(FB) b. CIT vs. Shri Arbuda Mills Ltd. (1998) 231 ITR50 (SC) : (1998) 98 T AXMAN 457 c. CIT vs. Jaykumar B. PatH (1999) 156 CTR (SC) 476 : (1999) 236 ITR 469 (SC) ITA NOS. 3132-3136/Del/2014 d. CIT vs. Shalimar Housing and Finance Ltd. (2009) 320 ITR 157 (MP HC) 6.7 Lastly, Ld. AR of the assessee stated that Show cause notice u/s 263 of…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3133/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…e further stated that on the basis of doctrine of merger, order passed by the Ld. AO merged with order of Ld. CIT(A) which is not amenable u/s 263 and placed the reliance on the following cases:- a. Punjab State Civil Supplies Corporation Ltd. vs. CIT (1993) 200 ITR 536 (P&H)(FB) b. CIT vs. Shri Arbuda Mills Ltd. (1998) 231 ITR50 (SC) : (1998) 98 T AXMAN 457 c. CIT vs. Jaykumar B. PatH (1999) 156 CTR (SC) 476 : (1999) 236 ITR 469 (SC) ITA NOS. 3132-3136/Del/2014 d. CIT vs. Shalimar Housing and Finance Ltd. (2009) 320 ITR 157 (MP HC) 6.7 Lastly, Ld. AR of the assessee stated that Show cause notice u/s 263 of…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3132/DEL/2014[2005-06]Status: DisposedITAT Delhi08 Jul 2016AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…e further stated that on the basis of doctrine of merger, order passed by the Ld. AO merged with order of Ld. CIT(A) which is not amenable u/s 263 and placed the reliance on the following cases:- a. Punjab State Civil Supplies Corporation Ltd. vs. CIT (1993) 200 ITR 536 (P&H)(FB) b. CIT vs. Shri Arbuda Mills Ltd. (1998) 231 ITR50 (SC) : (1998) 98 T AXMAN 457 c. CIT vs. Jaykumar B. PatH (1999) 156 CTR (SC) 476 : (1999) 236 ITR 469 (SC) ITA NOS. 3132-3136/Del/2014 d. CIT vs. Shalimar Housing and Finance Ltd. (2009) 320 ITR 157 (MP HC) 6.7 Lastly, Ld. AR of the assessee stated that Show cause notice u/s 263 of…

Punjab State Civil Supplies Corporation Ltd. v. CIT (200 ITR 536) — Cited in 5 Judgments | BharatTax