State of UP Synthetics & Chemicals (1991) 4 SCC 139 (i) SC; Amrit Das v. State of Bihar

5 SCC 488Reported decision2000#20990 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2001 to 2016.

Judgments citing State of UP Synthetics & Chemicals (1991) 4 SCC 139 (i) SC; Amrit Das v. State of Bihar

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…not be per incuriam: as held in Mukesh K. Tripathi v. Sr. DM LIC (2004) 8 SCC 387 396 (para 23). --Judgment to be applied should not be ‘sub silentio’. as held in State of UP Synthetics & Chemicals (1991) 4 SCC 139 (i) SC; Amrit Das v. State of Bihar (2000) 5 SCC 488 para 20. (ii) II The decisions being relied upon by the AR as being discussed below are the ones which were obtained by suppressing the vital fact that before the AO there was no challenge to his jurisdiction on the grounds in these case (i) that there was no incriminating material or (ii) that years in which assessment were framed were outside t…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR

Section 143(3)Section 153C

…not be per incuriam: as held in Mukesh K. Tripathi v. Sr. DM LIC (2004) 8 SCC 387 396 (para 23). --Judgment to be applied should not be ‘sub silentio’. as held in State of UP Synthetics & Chemicals (1991) 4 SCC 139 SC; (i) Amrit Das v. State of Bihar (2000) 5 SCC 488 para 20. (ii) II The decisions being relied upon by the AR as being discussed below are the ones which were obtained by suppressing the vital fact that before the AO there was no challenge to his jurisdiction on the grounds in these case (i) that there was no incriminating material or (ii) that years in which assessment were framed were outside th…

Comnr. of Central Excise, Coimbatore &Ors vs. Jawahar Mills Ltd

C.A. No.-000619-000626 - 2000Supreme Court27 Jul 2001

For Respondent: Jawahar Mills Ltd. & Ors

Section 3

…nsideration of the aforesaid provision and various decisions including some of this Court one of it being by a Bench of which one of us (Bharucha, J.) was a member {Indian Farmers Fertilisers Cooperative Ltd. v. Collector of Central Excise, Ahmedabad [(1996) 5 SCC 488]} came to the conclusion that the items involved qualify as ‘Capital goods’ under Rule 57Q and would thus be eligible for Modvat Credit. The Tribunal did not accept the contention of the Revenue that the items were not ‘Capital goods’ within the meaning of term as defined in Explanation (1). The aforesaid definition of ‘Capital goods’ is v…