State of Haryana v. State of Punjab

12 SCC 673Reported decision2004#11008 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 2(24)(xviii)Section 36(1)(va)Section 143(1)(a)Section 43(1)Section 142(1)Section 143(2)Section 143(3)Section 32

Issues it is cited on

section 2(24)(xviii)section 143(1)(a)(ii)section 43(1)icdscomputer softwaresection 2(24)(x)section 2(24)section 143(1)(a)section 32section 36(1)(va)liable to taxsection 145

Judgments citing State of Haryana v. State of Punjab

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 157/PUN/2025[2020-21]Status: DisposedITAT Pune22 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…e expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of 11 Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys.2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows. The phrase used is "in accordance with" and not "under". "In accordance with" in the context implies similarity or harmony but not identity. (d) While deleting the adjustment made u/s 143 (1) (a) of the Act, in assessee's own case for A.Y. 2018-19, 2019-20 and 2020-21, the CIT (A) has held that where the assessee has accoun…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…the expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows. The phrase used is "in accordance with" and not "under". "In accordance with" in the context implies similarity or harmony but not identity. (d) While deleting the adjustment made u/s 143 (1) (a) of the Act, in assessee's own case for A.Y. 2018-19, 2019-20 and 2020-21, the CIT (A) has held that where the assessee has accounte…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward 6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 155/PUN/2025[2017-198]Status: DisposedITAT Pune22 Dec 2025AY 2017-198

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…he expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of 11 Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys.2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows. The phrase used is "in accordance with" and not "under". "In accordance with" in the context implies similarity or harmony but not identity. (d) While deleting the adjustment made u/s 143 (1) (a) of the Act, in assessee's own case for A.Y. 2018-19, 2019-20 and 2020-21, the CIT (A) has held that where the assessee has accounte…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…the expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows. The phrase used is "in accordance with" and not "under". "In accordance with" in the context implies similarity or harmony but not identity. (d) While deleting the adjustment made u/s 143 (1) (a) of the Act, in assessee's own case for A.Y. 2018-19, 2019-20 and 2020-21, the CIT (A) has held that where the assessee has accounte…

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…the expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows. The phrase used is "in accordance with" and not "under". "In accordance with" in the context implies similarity or harmony but not identity. (d) While deleting the adjustment made u/s 143 (1) (a) of the Act, in assessee's own case for A.Y. 2018-19, 2019-20 and 2020-21, the CIT (A) has held that where the assessee has accounte…

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…the expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows. The phrase used is "in accordance with" and not "under". "In accordance with" in the context implies similarity or harmony but not identity. (d) While deleting the adjustment made u/s 143 (1) (a) of the Act, in assessee's own case for A.Y. 2018-19, 2019-20 and 2020-21, the CIT (A) has held that where the assessee has accounte…

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…the expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows. The phrase used is "in accordance with" and not "under". "In accordance with" in the context implies similarity or harmony but not identity. (d) While deleting the adjustment made u/s 143 (1) (a) of the Act, in assessee's own case for A.Y. 2018-19, 2019-20 and 2020-21, the CIT (A) has held that where the assessee has accounte…

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 2(24)(xviii)Section 43

…he expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of 11 Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys.2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows. The phrase used is "in accordance with" and not "under". "In accordance with" in the context implies similarity or harmony but not identity. (d) While deleting the adjustment made u/s 143 (1) (a) of the Act, in assessee's own case for A.Y. 2018-19, 2019-20 and 2020-21, the CIT (A) has held that where the assessee has accounte…

Young Indian, New Delhi vs. Addl. CIT (Inv.), New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 5303/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Aug 2018AY 2011-12

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Young Indian, Addl. Dit (Inv.), Unit- 4, 5A, Herald House, New Delhi. Bahadur Shah Zafar Marg, Vs. New Delhi.

For Appellant: Shri Yogesh Thar, CA
Section 131Section 133(6)Section 138

…High Court in the said decision has held that the provisions of section 131(1A) and provisions of section 131(1) are different. 17. Referring to the decision of the Hon’ble Supreme Court in the case of State of Haryana vs. State of Punjab reported in (2004) 12 SCC 673, he drew the attention of the Bench to para 96 of the order and drew the attention of the Bench to the meaning of the words “under” and “in accordance with”. Referring to the said paragraph, he submitted that the phrase “in accordance with” in the context implies similarity or harmony but not identity. 18. Referring to the decision of the Hon'…

State of Haryana v. State of Punjab (12 SCC 673) — Cited in 9 Judgments | BharatTax