Saurastra Agencies Pvt Ltd. v. Union of India

66 Taxmann.com 99High Court2016#16367 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Also reported as

186 ITR 634

Judgments citing Saurastra Agencies Pvt Ltd. v. Union of India

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK vs. SRI DIPENDRA BAHADUR SINGH, KEONJHAR

In the result, appeal of the revenue is dismissed

ITA 265/CTK/2020[2015-16]Status: DisposedITAT Cuttack06 Apr 2022AY 2015-16

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar Pan/Gir No. No.Adjps 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwalla, Ar Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 30/3/ 20 / 2022 Date Of Pronouncement : 6 /4 4/2022 O R D E R Per C.M.Garg G, Jm

For Appellant: Shri S.K.AgarwalFor Respondent: Shri M.K.Goutam
Section 1Section 194ASection 194A(3)(iii)Section 201Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 DCIT, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar PAN/GIR No. No.ADJPS 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal S.K.Agarwalla, AR Revenue by : Sh…

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

ITA 151/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…from a date earlier to the date on which the provision sought to be amended itself was brought on the statute book. HarleenKaur Bhatia &GurvinderKaur Bhatia ITA Nos.150 & 151 /Ind/19 41. In the case of Saurastra Agencies Pvt. Ltd. Vs. Union of India (1990) 186 ITR 634 (Cal) :Rule is against retrospectively. Unless provided in the statute, the law is always presumed to be prospective in nature. There cannot be any implicit inference of any retrospective operation of law. The retrospective operation must be clear and unambiguous. 42. The expression “such” in the added portion “and includes such policy which has…

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

ITA 150/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…from a date earlier to the date on which the provision sought to be amended itself was brought on the statute book. HarleenKaur Bhatia &GurvinderKaur Bhatia ITA Nos.150 & 151 /Ind/19 41. In the case of Saurastra Agencies Pvt. Ltd. Vs. Union of India (1990) 186 ITR 634 (Cal) :Rule is against retrospectively. Unless provided in the statute, the law is always presumed to be prospective in nature. There cannot be any implicit inference of any retrospective operation of law. The retrospective operation must be clear and unambiguous. 42. The expression “such” in the added portion “and includes such policy which has…

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S LIKE WISH VINIMAY PVT. LTD., KOLKATA

In the result, all the three appeals of the Revenue are dismissed

ITA 229/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Aug 2018AY 2013-14

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

…limine as a result of dismissal of the corresponding appeals of the Department because of low tax effect. In this regard, the ld. Counsel for the assessees has relied on the decision of Delhi Bench of this Tribunal in the case of ACIT –vs.- Ajay Kalia (2016) 66 Taxmann.com 99, wherein it was held that where the Cross Objection filed under section 253(4) is on an issue independent of the I.T.A. Nos 219, 228 & 229/KOL/2017 Assessment year: 2013-2014 Page 4 of 5 appeal filed by the Revenue, then such Cross Objection cannot be dismissed simply on the ground of dismissal of the appeal by the Revenue involving low…

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S MISHRA BRICK FIELD PVT. LTD., KOLKATA

In the result, all the three appeals of the Revenue are dismissed

ITA 228/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Aug 2018AY 2013-14

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

…limine as a result of dismissal of the corresponding appeals of the Department because of low tax effect. In this regard, the ld. Counsel for the assessees has relied on the decision of Delhi Bench of this Tribunal in the case of ACIT –vs.- Ajay Kalia (2016) 66 Taxmann.com 99, wherein it was held that where the Cross Objection filed under section 253(4) is on an issue independent of the I.T.A. Nos 219, 228 & 229/KOL/2017 Assessment year: 2013-2014 Page 4 of 5 appeal filed by the Revenue, then such Cross Objection cannot be dismissed simply on the ground of dismissal of the appeal by the Revenue involving low…

DCIT,CENTRAL CIRCLE-1(4), KOLKATA,KOLKATA vs. BINOD KUMAR MISHRA & OTHERS (HUF), KOLKATA

In the result, all the three appeals of the Revenue are dismissed

ITA 219/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Aug 2018AY 2013-14

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

…limine as a result of dismissal of the corresponding appeals of the Department because of low tax effect. In this regard, the ld. Counsel for the assessees has relied on the decision of Delhi Bench of this Tribunal in the case of ACIT –vs.- Ajay Kalia (2016) 66 Taxmann.com 99, wherein it was held that where the Cross Objection filed under section 253(4) is on an issue independent of the I.T.A. Nos 219, 228 & 229/KOL/2017 Assessment year: 2013-2014 Page 4 of 5 appeal filed by the Revenue, then such Cross Objection cannot be dismissed simply on the ground of dismissal of the appeal by the Revenue involving low…

Saurastra Agencies Pvt Ltd. v. Union of India (66 Taxmann.com 99) — Cited in 6 Judgments | BharatTax