Vipan Khanna v. Asstt. CIT

255 ITR 2201Reported decision2002#13863 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 143(3)Section 144BSection 147Section 148Section 263Section 69A

Judgments citing Vipan Khanna v. Asstt. CIT

Thayappa Balakrishna, Bangalore vs. The Principal Commissioner of Income Tax, Bengaluru-1, Bengaluru

In the result, the appeal filed by the assessee stands allowed

ITA 1027/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Aug 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 Shri Thayappa Balakrishna, No. 987, 11Th Main, The Principal 1St Block, Commissioner Of 3Rd Stage, Income-Tax, Basaveshwaranagar, Bengaluru – 1. Vs. Bangalore – 560 079. Pan: Abdpb4893N Appellant Respondent : Shri Ravi Shankar .S.V, Assessee By Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

For Respondent: Shri Ravi Shankar .S.V
Section 143(3)Section 147Section 148Section 263

…to appreciate the reasons for the amendment inserting Explanation 3, it would be necessary to advert to some of the judgments of the High Courts, prior to the amendment. The Punjab and Haryana High Court, in its decision, in Vipan Khanna v. Asstt. CIT [2002] 255 ITR 2201 dealt with the question as to whether, after initiating proceedings under section 147 on the ground that the petitioner had claimed depreciation at a higher rate, the Assessing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Divi…

M/S. Rajlaxmi Petrochem Pvt.Ltd, Latur vs. Principal Commissioner of Income-Tax, Nashik

Appeals are allowed in above terms

ITA 210/PUN/2021[2012-13]Status: DisposedITAT Pune25 Nov 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hariom TulsiyanFor Respondent: Shri Sardar Singh Meena &
Section 143(3)Section 147Section 148Section 263

…to appreciate the reasons for the amendment inserting Explanation 3, it would be necessary to advert to some of the judgments of the High Courts, prior to the amendment. The Punjab and Haryana High Court, in its decision, in Vipan Khanna v. Asstt. CIT [2002] 255 ITR 2201 dealt with the question as to whether, after initiating proceedings under section 147 on the ground that the petitioner had claimed depreciation at a higher rate, 5 ITA.Nos.1693 & 1694/PUN/2019 & ITA.No.210/PUN/2021 M/s. Rajlaxmi Petrochem Pvt. Ltd., Latur, Maharashtra. the Assessing Officer would be justified in launching an inquiry into issue…

M/S. Rajlaxmi Petrochem Pvt.Ltd, Latur vs. Income-Tax Officer, Ward - 1, Latur

Appeals are allowed in above terms

ITA 1694/PUN/2019[2012-13]Status: DisposedITAT Pune25 Nov 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hariom TulsiyanFor Respondent: Shri Sardar Singh Meena &
Section 143(3)Section 147Section 148Section 263

…to appreciate the reasons for the amendment inserting Explanation 3, it would be necessary to advert to some of the judgments of the High Courts, prior to the amendment. The Punjab and Haryana High Court, in its decision, in Vipan Khanna v. Asstt. CIT [2002] 255 ITR 2201 dealt with the question as to whether, after initiating proceedings under section 147 on the ground that the petitioner had claimed depreciation at a higher rate, 5 ITA.Nos.1693 & 1694/PUN/2019 & ITA.No.210/PUN/2021 M/s. Rajlaxmi Petrochem Pvt. Ltd., Latur, Maharashtra. the Assessing Officer would be justified in launching an inquiry into issue…

M/S. Rajlaxmi Petrochem Pvt.Ltd, Latur vs. Income-Tax Officer, Ward - 1, Latur

Appeals are allowed in above terms

ITA 1693/PUN/2019[2011-12]Status: DisposedITAT Pune25 Nov 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hariom TulsiyanFor Respondent: Shri Sardar Singh Meena &
Section 143(3)Section 147Section 148Section 263

…to appreciate the reasons for the amendment inserting Explanation 3, it would be necessary to advert to some of the judgments of the High Courts, prior to the amendment. The Punjab and Haryana High Court, in its decision, in Vipan Khanna v. Asstt. CIT [2002] 255 ITR 2201 dealt with the question as to whether, after initiating proceedings under section 147 on the ground that the petitioner had claimed depreciation at a higher rate, 5 ITA.Nos.1693 & 1694/PUN/2019 & ITA.No.210/PUN/2021 M/s. Rajlaxmi Petrochem Pvt. Ltd., Latur, Maharashtra. the Assessing Officer would be justified in launching an inquiry into issue…

Shri Shantinath Bhagwan Jain Shwetambar Murtipujak Sangh, Pune vs. CIT, Exemption, Pune

Appeal is allowed

ITA 203/PUN/2021[2010-11]Status: DisposedITAT Pune23 Aug 2022AY 2010-11

Bench: Shri S.S. Godara & Shri G.D. Padmahshali

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena
Section 147Section 148Section 148(2)Section 263

…to appreciate the reasons for the amendment inserting Explanation 3, it would be necessary to advert to some of the judgments of the High Courts, prior to the amendment. The Punjab and Haryana High Court, in its decision, in Vipan Khanna v. Asstt. CIT [2002] 255 ITR 2201 dealt with the question as to whether, after initiating proceedings under section 147 on the ground that the petitioner had claimed depreciation at a higher rate, the Assessing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Divi…

M/S. Shi vs. Hakti Shetkari Sahakari Sakhar Karkhana Limited, Osmanabad

Appeal is allowed in above terms

ITA 1166/PUN/2018[2011-12]Status: DisposedITAT Pune14 Jul 2022AY 2011-12

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2011-12 M/S. Shivshakti Shetkari Vs. Dcit, Sahakari Sakhar Karkhana Circle-3, Limited, Nanded Washi Dist., Osmanabad. Pan : Aacts1082Q Appellant Respondent

Section 143(3)Section 147Section 148

…to appreciate the reasons for the amendment inserting Explanation 3, it would be necessary to advert to some of the judgments of the High Courts, prior to the amendment. The Punjab and Haryana High Court, in its decision, in Vipan Khanna v. Asstt. CIT [2002] 255 ITR 2201 dealt with the question as to whether, after initiating proceedings under section 147 on the ground that the petitioner had claimed depreciation at a higher rate, the Assessing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Divi…

Dipti Mehta, Kolkata vs. ITO, Ward - 43(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2032/KOL/2018[2010-11]Status: DisposedITAT Kolkata01 Mar 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 132(1)Section 143(1)Section 147Section 148

…to appreciate the reasons for the amendment inserting Explanation 3, it would be necessary to advert to some of the judgments of the High Courts, prior to the amendment. The Punjab and Haryana High Court, in its decision, in Vipan Khanna v. Asstt. CIT [2002] 255 ITR 2201 dealt with the question as to whether, after initiating proceedings under section 147 on the ground that the petitioner had claimed depreciation at a higher rate, the Assessing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Divi…

Vipan Khanna v. Asstt. CIT (255 ITR 2201) — Cited in 7 Judgments | BharatTax