Raymond Woolen Mills Ltd. v. ITO

299 ITR 34Supreme Court of India1999#20458 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2017.

Judgments citing Raymond Woolen Mills Ltd. v. ITO

ITO, BANGALORE vs. SRI. S, DEVRAJ PANDE, BANGALORE

In the result, the C. O. filed by the assessee is partly allowed for statistical purposes

ITA 822/BANG/2015[2008-09]Status: DisposedITAT Bangalore17 Nov 2017AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri N. Sukumar, Addl. CIT (DR)
Section 139Section 143(2)Section 147Section 148

…order dated 28.2.2013, where it was held that reassessment proceeding cannot be initiated if reasons not supplied, and such defect cannot be cured if the same is supplied in the appellate proceedings by CIT(A). In case of Raymond Woolen Mills Ltd V ITO (1999) 299 ITR 34 (SC) it has been held that in case of S.147 it is open to assessee to prove that assumption of facts made in the notice was erroneous, and assessee may also prove that no new facts came to the knowledge of Assessing Officer. Thus opportunity to challenge proceeding u/s 147 by the assessee cannot be curtailed by issue of notice u/s 143(2) and proce…

ITO, BANGALORE vs. SRI. S, DEVRAJ PANDE, BANGALORE

In the result, the C. O. filed by the assessee is partly allowed for statistical purposes

ITA 821/BANG/2015[2007-08]Status: DisposedITAT Bangalore17 Nov 2017AY 2007-08

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri N. Sukumar, Addl. CIT (DR)
Section 139Section 143(2)Section 147Section 148

…order dated 28.2.2013, where it was held that reassessment proceeding cannot be initiated if reasons not supplied, and such defect cannot be cured if the same is supplied in the appellate proceedings by CIT(A). In case of Raymond Woolen Mills Ltd V ITO (1999) 299 ITR 34 (SC) it has been held that in case of S.147 it is open to assessee to prove that assumption of facts made in the notice was erroneous, and assessee may also prove that no new facts came to the knowledge of Assessing Officer. Thus opportunity to challenge proceeding u/s 147 by the assessee cannot be curtailed by issue of notice u/s 143(2) and proce…

ITO, BANGALORE vs. SRI. S, DEVRAJ PANDE, BANGALORE

In the result, the C. O. filed by the assessee is partly allowed for statistical purposes

ITA 820/BANG/2015[2006-07]Status: DisposedITAT Bangalore17 Nov 2017AY 2006-07

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri N. Sukumar, Addl. CIT (DR)
Section 139Section 143(2)Section 147Section 148

…order dated 28.2.2013, where it was held that reassessment proceeding cannot be initiated if reasons not supplied, and such defect cannot be cured if the same is supplied in the appellate proceedings by CIT(A). In case of Raymond Woolen Mills Ltd V ITO (1999) 299 ITR 34 (SC) it has been held that in case of S.147 it is open to assessee to prove that assumption of facts made in the notice was erroneous, and assessee may also prove that no new facts came to the knowledge of Assessing Officer. Thus opportunity to challenge proceeding u/s 147 by the assessee cannot be curtailed by issue of notice u/s 143(2) and proce…

ITO, BANGALORE vs. SRI. S. DEVRAJ PANDE, BANGALORE

In the result, the C. O. filed by the assessee is partly allowed for statistical purposes

ITA 1107/BANG/2015[2009-10]Status: DisposedITAT Bangalore17 Nov 2017AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri N. Sukumar, Addl. CIT (DR)
Section 139Section 143(2)Section 147Section 148

…order dated 28.2.2013, where it was held that reassessment proceeding cannot be initiated if reasons not supplied, and such defect cannot be cured if the same is supplied in the appellate proceedings by CIT(A). In case of Raymond Woolen Mills Ltd V ITO (1999) 299 ITR 34 (SC) it has been held that in case of S.147 it is open to assessee to prove that assumption of facts made in the notice was erroneous, and assessee may also prove that no new facts came to the knowledge of Assessing Officer. Thus opportunity to challenge proceeding u/s 147 by the assessee cannot be curtailed by issue of notice u/s 143(2) and proce…

Raymond Woolen Mills Ltd. v. ITO (299 ITR 34) — Cited in 4 Judgments | BharatTax