Rajkot Engineering Association and Others 2. Tax Advocates Association and Others v. Union of India

162 ITR 28High Court1986#22919 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 144C Section 263

Judgments citing Rajkot Engineering Association and Others 2. Tax Advocates Association and Others v. Union of India

A T and S India Private Limited, Nanjangud, Mysore vs. Principal Commissioner of Income Tax, Kolkata-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1220/KOL/2024[2018-2019]Status: DisposedITAT Kolkata21 Jan 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit, Kolkata-2 A T & S India Private Limited Aaykar Bhavan, P-7, 12A, Industrial Area Nanjangud Chowringhee Square, Vs. H.O, Mysore-571301, Karnataka Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aaeca2930J Assessee By : Shri Anup Sinha, Ar Revenue By : Shri Abhijit Kundu, Dr Date Of Hearing: 09.12.2024 Date Of Pronouncement : 21.01.2025

For Appellant: Shri Anup Sinha, ARFor Respondent: Shri Abhijit Kundu, DR

Section 143(3)Section 144CSection 263

…rs giving appeal effect to the appellate orders and therefore is not binding as the figures are apparently wrong as has been clarified in the case of 1.Rajkot Engineering Association and Others 2. Tax Advocates Association and Others Vs. Union of India (1986) 162 ITR 28(Guj). 05. The ld. AR therefore, finally submitted that the claim of the assessee qua the brought forward of unabsorbed depreciation and losses is in accordance with the above said orders passed by the d AO giving appeal effect to the order of the appellate authorities and therefore, the order passed by the ld. AO allowing the set off of unabsorbe…

M/S. First Light Properties P. Ltd.(Earstwhile Known As M/S. Sumer Builders P. Ltd.), Mumbai vs. The DCIT, CC, 5(3), Mumbai

In the result ground of appeal raised by assessee is dismissed and stand of AO is confirmed

ITA 1768/MUM/2020[2016-17]Status: DisposedITAT Mumbai21 Jun 2022AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Gagan Goyalm/S First Light Properties Pvt. Ltd. (Erstwhile Known As M/S Sumer Builders Pvt. Ltd.) 205, Commerce House, 140, Nagindas Master Road, For, Mumbai-400023 Pan: Aaacs7947P ...... Appellant Vs. Dcit, Cc-5(3), Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. ..... Respondent Appellant By : Sh. Nishit Gandhi Respondent By : Sh. Sandip Raj, Cit-Dr Date Of Hearing : 29/03/2022 Date Of Pronouncement : 21/06/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Nishit GandhiFor Respondent: Sh. Sandip Raj, CIT-DR

Section 14A

…the absence of statutory provision it would not be right to hold that a reservation or qualifying note in the audit report would be a conclusive and bind finding against the assessee. The Gujarat High Court in Rajkot Engg. Association v. Union of India [1986] 162 ITR 28/26 Taxman 60 (Guj.) had appropriately referred to the affidavit file by the Union of India repelling and quelling misgiving expressed by the assessee on the binding nature of qualifications or reservations expressed in audit reports under Section 44AB of the Act, to clarify and observe:— "53. It was, therefore, submitted that if the auditor finds…

The Pr. Commissioner of Incoime Tax -3 vs. Escorts Ltd

ITA/961/2018HC Delhi04 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 260ASection 44A

…of statutory provision it would not be right to hold that a reservation or qualifying note in the audit report would be a conclusive and bind finding against the assessee. The Gujarat High Court in Rajkot Engineering Association v. Union of India, (1986) 162 ITR 28 (Guj) had appropriately referred to the affidavit file by the Union of India repelling and quelling misgiving expressed by the assessee on the binding nature of qualifications or reservations expressed in audit reports under Section 44AB of the Act, to clarify and observe:- "53. It was, therefore, submitted that if the auditor finds that the…