Union of India v. Nitdip Textile Processors (P) Ltd.

1 SCC 226Reported decision2012#14602 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(1)Section 144BSection 147Section 148Section 151Section 154

Judgments citing Union of India v. Nitdip Textile Processors (P) Ltd.

Setron Textile Mills Pvt Ltd, Mumbai vs. Income Tax Officer, Ward 4(3)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 4847/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Sept 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143Section 147Section 148

…f cross-examination prejudiced its case, especially when it had access to and contested the very reports and findings upon which the AO relied. In such cases, the principle of useless formality applies. As held in Hindustan Tin Works Ltd. v. Employees [(1979) 1 SCC 226], when the outcome is inevitable and cannot be altered, the absence of a particular procedural step cannot vitiate the entire proceedings. 5.5. In conclusion, the reassessment proceedings initiated by the AO were validly commenced based on credible information, and the addition of Rs. 57,06,800/- made on account of unexplained income through fictit…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

The Pr.Commissioner of Income Tax vs. Sri Koundinya Educational Society

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

…161 141. (2001) 3 SCC 594 142. (1995) 6 SCC 289 143. (2003) 9 SCC 731 144. 2007 (14) Scale 36 145. (2014) 9 SCC 1 146. AIR 1994 SC 268 147. AIR 1951 SC 332 148. (2011) 10 SCC 608 149. (2016) 11 SCC 378 150. 1980 (Supp) SCC 601 151. 1998) 1 SCC 226 152. (1984) 3 SCC 16 153. (2006) 3 SCC 643 154. (2001) 3 SCC 609 155. 1963 SC 1241 156. AIR 1961 AP 50 157. AIR 1967 SC 944 158. AIR 2005 SC 862 159. (1992) 73 CLT 567 160. 1982) 3 SCC 519 161. (2016) 8 SCC 509 162. (2002) 8 SCC 228 163. (2018) 14 SCC 408 164. (2002) 2 SCC 459 165. (2015) 14 SCC 327 166. (2016) 11 SCC…

M/S. Swastika Enterprises vs. Commnr. of Customs, Kolkata

The appeals are allowed in terms of the signed

C.A. No.-007570-007570 - 2004Supreme Court04 Aug 2015
Section 153Section 46Section 47Section 87Section 88Section 95

…n it is held that under the following circumstances the amount payable shall be treated as 'tax arrears': (i) where tax arrears are quantified but not paid as on 31.03.1998, and (ii) where a demand or show-cause notice has been issued before 1 (2012) 1 SCC 226 Civil Appeal Nos. 7570 & 7571 of 2004 Page 9 of 16 Page 10 JUDGMENT 31.03.1998. 15) Thus, it becomes abundantly clear that the 'tax arrear' had, in any event, been quantified and had not been paid as on March 31, 1998. Moreover, when the Bill of Entry was filed by the appellants, after examining the matter, endorsement was made the…

M/S. Swastika Enterprises vs. Commnr. of Customs, Kolkata

The appeals are allowed in terms of the signed

C.A. No.-007570-007570 - 2004Supreme Court04 Aug 2015
Section 153Section 46Section 47Section 87Section 88Section 95

…n it is held that under the following circumstances the amount payable shall be treated as 'tax arrears': (i) where tax arrears are quantified but not paid as on 31.03.1998, and (ii) where a demand or show-cause notice has been issued before 1 (2012) 1 SCC 226 Civil Appeal Nos. 7570 & 7571 of 2004 Page 9 of 16 Page 10 JUDGMENT 31.03.1998. 15) Thus, it becomes abundantly clear that the 'tax arrear' had, in any event, been quantified and had not been paid as on March 31, 1998. Moreover, when the Bill of Entry was filed by the appellants, after examining the matter, endorsement was made the…

Union of India v. Nitdip Textile Processors (P) Ltd. (1 SCC 226) — Cited in 5 Judgments | BharatTax