State of Kerala v. Vijaya Stores

116 ITR 15Supreme Court of India1979#22085 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 147 of the Income Tax Act Section 148 of the Income Tax Act Section 153C of the Income Tax Act Section 153D of the Income Tax Act Section 1961 Section 250 of the Income Tax Act Section 254(1) of the Act Section 33(4) of the 1922 Act

Judgments citing State of Kerala v. Vijaya Stores

Assistant Commissioner of Income Tax, Central Circle-25 New Delhi, Delhi vs. Faridabad Presswell Pvt Ltd, Delhi

In the result, the appeal of the

ITA 2801/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Assistant Commissioner Of Faridabad Presswell Pvt. Ltd. Income Tax, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3Rd Floor, E-2, Ara Centre, New Delhi. Jhandewalan Extension, Pan No. Aaacfs815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…ules are merely procedural in character and do not circumscribe or control the power of the Tribunal under section 33(4) of the 1922 Act. Thereafter, the Ld. AR took us through the critical portions in the case of State of Kerala vs. Vijaya Stores reported in 116 ITR 15 (SC), to emphasize the point that if the other side has any grievance, he has a right to file a cross-appeal or cross-objections. But if no such thing is done then the other party is deemed to be satisfied with the decision, on which he is entitled to support the judgment of the first officer on any ground open to him, but he is not entitled to ra…

Hitachi High- Technologies (Singapore) Pte Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2683/DEL/2015[2002-03]Status: DisposedITAT Delhi17 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sanjay Puri, PCIT, Udaipur

Section 133ASection 143(3)Section 144CSection 147Section 234A

…or is it open to it to raise any ground which would work adversely to the appellant and pass an order which makes his position worse than it was under the order appealed against. 27. The Hon'ble Supreme Court in the case of State of Kerala Vs. Vijaya Stores 116 ITR 15 has held that in the case of assessee’s appeal and in the absence of cross objection or cross appeal from the Revenue, an assessee cannot be worse off as a result of his having carried the matter in appeal before the Tribunal. The Hon'ble Supreme Court observed as under: “The normal rule that a party not appealing from a decision must be deeme…

Harshad R. Mehta, Mumbai vs. DCIT Cen Cir 1, Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2744/MUM/2011[2003-04]Status: DisposedITAT Mumbai04 Sept 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 271(1)(c)

…assessment order and raise a ground so as to work adversely to the assessee without filing an appeal itself challenging the said finding. Reliance in this regard was placed on the following decisions :- (i) State of Kerala vs Vijaya Stores reported in (1979) 116 ITR 15 (SC) (ii) The Motor Union Insurance vs CIT reported in (1945) 13 ITR 272 (Bom) s) It was further submitted that Section 5 of the Income Tax Act imposes a general liability to tax all income. However, the burden of proof lies on the department to prove that there exists an amount which falls within the taxing provision as income of the assessee. R…