Union of India v. Vipin Kumar Jain

260 ITR 1Supreme Court of India2002#11387 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2022.

Judgments citing Union of India v. Vipin Kumar Jain

M/S. Subhash Stone Industries (P) Ltd., Nainital vs. DCIT, Central Circle, Allahabad

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.141/Alld./2017 Assessment Year: 2008-09 M/s Subhash Stone Industries, Deputy Commissioner of Private Limited(Formerly v. Income Tax, Central Circle, Rajluxmi Stone Crushers Private Allahabad, U.P. Limited),Ambika Vihar, Haldwani, Nainital-263139, Uttarakhand PAN:AABCR0021Q (Appellant) (Respondent) Appellant by: None Respondent by: Shri Ramendra Kumar Vishwakarma, CIT-DR Date of hearing: 11.05. 2022 Date of pronouncement: 19.05.2022 O R D E R PER SHRI RA…

Mahanadi Coalfields Ltd., Sambalpur vs. DCIT, Circle-2(1), Sambalpur

In the result, appeal of the assessee is partly allowed for

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

…aid, the changed method of valuation has been followed by the appellant company consistently in subsequent years. 3.18. We may draw the attention of your honour to the decision of the Hon'ble ITAT, Nagpur in the case of South Eastern Coalfields Ltd. vs JCIT [260 ITR 1, 101-105 (AT) (Nag.)] which is a case of another subsidiary of CIL, wherein the Tribunal has upheld the change in method of valuation of stock undertaken by the company pursuant to the policy framed by CIL in respect of all its subsidiaries. In that case the Hon'ble Tribunal held that as the change in method of valuation was made upon modification/…

Metlife Global Operations Support Center Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal is allowed

ITA 826/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Dec 2018AY 2010-11

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 143(3)Section 144CSection 154Section 234BSection 271Section 92C

…a valid excuse, as also held in various decisions. The ld. AR has relied on the following decisions in this context. (i). Supdt. of Taxes, Dhubri & Others v. Onkarmal Nathmal Trust & Others (1975) 4 CTR 172 (ii). South Eastern Coalfields Ltd. v. JCIT (2002) 260 ITR 1 (iii). Income Tax Officer v. LIC of India (2001) 79 ITD 278 (iv). ACIT v. Jindal Irrigation Systems Limited (1996) 56 ITD164 (v). Mafatlal Apparel Mfg. Co. Ltd. v. DCIT (1998) 61 TTJ 323 6. It was therefore, submitted that that early or late realization of sale/ service proceeds is incidental to the transaction of sale/ service, and not a separate…

Commissioner of Income Tax vs. Ashok Chawla

ITA/817/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…sessee‟s submission, displayed a conflict and also resulted in a bias which vitiated the assessment order itself. The Revenue resisted this argument, successfully, and placed reliance on the ruling of the Supreme Court in Union of India v Vipin Kumar Jain 260 ITR 1 (SC). In that case, an argument identical with the one advanced by the appellant/assessee here was accepted by the High Court. The Revenue‟s appeal was allowed by the Supreme Court, which observed, in its judgment as follows: “6. In our view, this appeal must be allowed. The several sections which have been cited by the appellants would show…

Anuj Chawla vs. Commissioner of Income Tax New

ITA/478/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…sessee‟s submission, displayed a conflict and also resulted in a bias which vitiated the assessment order itself. The Revenue resisted this argument, successfully, and placed reliance on the ruling of the Supreme Court in Union of India v Vipin Kumar Jain 260 ITR 1 (SC). In that case, an argument identical with the one advanced by the appellant/assessee here was accepted by the High Court. The Revenue‟s appeal was allowed by the Supreme Court, which observed, in its judgment as follows: “6. In our view, this appeal must be allowed. The several sections which have been cited by the appellants would show…

Centaur Helicopter Services P.Ltd vs. Commissioner of Income Tax

ITA/988/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…sessee‟s submission, displayed a conflict and also resulted in a bias which vitiated the assessment order itself. The Revenue resisted this argument, successfully, and placed reliance on the ruling of the Supreme Court in Union of India v Vipin Kumar Jain 260 ITR 1 (SC). In that case, an argument identical with the one advanced by the appellant/assessee here was accepted by the High Court. The Revenue‟s appeal was allowed by the Supreme Court, which observed, in its judgment as follows: “6. In our view, this appeal must be allowed. The several sections which have been cited by the appellants would show…

Ashok Chawla vs. Commissioner of Income Tax New

ITA/495/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…sessee‟s submission, displayed a conflict and also resulted in a bias which vitiated the assessment order itself. The Revenue resisted this argument, successfully, and placed reliance on the ruling of the Supreme Court in Union of India v Vipin Kumar Jain 260 ITR 1 (SC). In that case, an argument identical with the one advanced by the appellant/assessee here was accepted by the High Court. The Revenue‟s appeal was allowed by the Supreme Court, which observed, in its judgment as follows: “6. In our view, this appeal must be allowed. The several sections which have been cited by the appellants would show…

Commissioner of Income Tax vs. Centaur Impex P.Ltd

ITA/1246/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…sessee‟s submission, displayed a conflict and also resulted in a bias which vitiated the assessment order itself. The Revenue resisted this argument, successfully, and placed reliance on the ruling of the Supreme Court in Union of India v Vipin Kumar Jain 260 ITR 1 (SC). In that case, an argument identical with the one advanced by the appellant/assessee here was accepted by the High Court. The Revenue‟s appeal was allowed by the Supreme Court, which observed, in its judgment as follows: “6. In our view, this appeal must be allowed. The several sections which have been cited by the appellants would show…

Centaur Impex P.Ltd vs. Commissioner of Income Tax New

ITA/479/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…sessee‟s submission, displayed a conflict and also resulted in a bias which vitiated the assessment order itself. The Revenue resisted this argument, successfully, and placed reliance on the ruling of the Supreme Court in Union of India v Vipin Kumar Jain 260 ITR 1 (SC). In that case, an argument identical with the one advanced by the appellant/assessee here was accepted by the High Court. The Revenue‟s appeal was allowed by the Supreme Court, which observed, in its judgment as follows: “6. In our view, this appeal must be allowed. The several sections which have been cited by the appellants would show…

Union of India v. Vipin Kumar Jain (260 ITR 1) — Cited in 9 Judgments | BharatTax