Yeshwant Talkies v. CIT

157 ITR 103Reported decision#14980 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 147Section 148Section 151

Judgments citing Yeshwant Talkies v. CIT

Assistant Commissioner of Income Tax Circle-1, Bareilly vs. Wave Distilleries and Breweries Limited, Bareilly

Appeals of the Department stand dismissed

ITA 153/LKW/2023[2013-14]Status: DisposedITAT Lucknow28 Feb 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: S/Shri Salil Kapoor, Vibhu Jain and Sumit Lalchandani, AdvocatesFor Respondent: Smt. Richa Rastogi, CIT (DR)
Section 115JSection 148

…on the judgements of Hon'ble High Court of Bombay in the cases of CIT v. Smt. Vyjayanthimala Bali 155 ITR 662 (Bombay), Adani Exports v. DCIT 240 ITR 224 (Bombay) and the judgement of Hon'ble High Court of Madhya Pradesh in the case of Yeshwant Talkies v. CIT 157 ITR 103 (M.P). The Ld. A.R., accordingly, submitted that the reassessment proceedings were void and in contravention to the provisions of section 148 of the Act and that consequently, the reassessment proceedings are to be quashed and the additions are liable to be deleted on this count alone. 11.3 The Ld. A.R. further submitted that with specific refer…

Everest Organics Ltd vs. The Commissioner of I.T., Hyderabad

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

…n between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessmen…

Neelachal I.Nigam L vs. Asst.Comnr.of I.Tax

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

…n between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessmen…

C. Sanyasi Raju vs. The Asst. Commissioner of Income-Tax, Central Circle, Vizag

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

…n between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessmen…

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

…n between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessmen…

M/s.GVK Petro Chemicals Private Limited, (Novo Resins AND vs. The Deputy Commissioner of Income Tax

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

…n between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessmen…

Yeshwant Talkies v. CIT (157 ITR 103) — Cited in 6 Judgments | BharatTax