R. Kakkar Glass and Crockery House v. Commissioner of Income-tax

254 ITR 273High Court2002#20128 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2016.

Judgments citing R. Kakkar Glass and Crockery House v. Commissioner of Income-tax

The Commissioner of Income Tax vs. M/S Sansera Engg Pvt Ltd

The appeal is dismissed

ITA/453/2015HC Karnataka09 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 115JSection 154Section 260Section 40

…nsidered this issue. The learned CIT (A) has relied upon the order of the ITAT Mumbai in the case of Shivshashi Punarvasan Prakalpa Ltd vs. ITI 135 ITD 51 which is based on the judgment of the Hon’ble Supreme Court in the case of Apollo Tyres Ltd, 254 ITR 273. For the purpose of section 115JB, the book profit is the profit disclosed as per P&L a/c prepared in accordance with the provisions of Part-II and Part-III of Schedule VI of the Company’s Act, 1956, laid before the company in its AGM. The adjustment to that profit can only be made qua, the items provided in Explanati…

CIT vs. Vishal Gupta

ITA/1782/2010HC Delhi30 Apr 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 133ASection 139Section 143(2)Section 144Section 147Section 148Section 260A

…st/original assessment/re-assessment order, but it cannot be a ground to quash the re-assessment proceedings, which have been initiated afresh after recording reasons to believe. In R. Kakkar Glass and Crockery House Vs. Commissioner of Income-tax, [2002] 254 ITR 273 (P&H), it has been held: “10. .......When a notice is quashed on some technical ground, it would be in order to issue a fresh notice under Section 148 provided all other legal requirements of law have been complied with. For instance, if a notice under Section 148 is quashed on the ground that no reasons had been recorded, a second notice…

CIT vs. Vishal Gupta

ITA-1782/2010HC Delhi30 Apr 2012
Section 133ASection 139Section 143(2)Section 144Section 147Section 148Section 260A

…st/original assessment/re-assessment order, but it cannot be a ground to quash the re-assessment proceedings, which have been initiated afresh after recording reasons to believe. In R. Kakkar Glass and Crockery House Vs. Commissioner of Income-tax, [2002] 254 ITR 273 (P&H), it has been held: “10. .......When a notice is quashed on some technical ground, it would be in order to issue a fresh notice under Section 148 provided all other legal requirements of law have been complied with. For instance, if a notice under Section 148 is quashed on the ground that no reasons had been recorded, a second notice…

CIT vs. Vishal Gupta

ITA - 1782 / 2010HC Delhi30 Apr 2012
Section 133ASection 139Section 143(2)Section 144Section 147Section 148Section 260A

…st/original assessment/re-assessment order, but it cannot be a ground to quash the re-assessment proceedings, which have been initiated afresh after recording reasons to believe. In R. Kakkar Glass and Crockery House Vs. Commissioner of Income-tax, [2002] 254 ITR 273 (P&H), it has been held: “10. .......When a notice is quashed on some technical ground, it would be in order to issue a fresh notice under Section 148 provided all other legal requirements of law have been complied with. For instance, if a notice under Section 148 is quashed on the ground that no reasons had been recorded, a second notice…

R. Kakkar Glass and Crockery House v. Commissioner of Income-tax (254 ITR 273) — Cited in 4 Judgments | BharatTax