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Documents citing Commissioner Of Income-Tax vs Gujarat Oil And Allied Industries on 8 September, 1992

Commissioner Of Income-Tax vs Punjab Financial Corporation on 4 December, 2001

21. We are further of the view that the observations made in Shahzedanand Charity Trust's case [1997] 228 ITR 292 (P & H), that the view expressed by the Gujarat High Court in CIT v. Gujarat Oil and Allied Industries [1993] 201 ITR 325, is similar to the one expressed by this court in CIT v. Jaideep Industries [1989] 180 ITR 81 is based on an incorrect reading of the judgment of Gujarat Oil and Allied Industries case [1993] 201 ITR 325 (Guj), because the Gujarat High Court had, in fact, dissented from the view expressed in Jaideep Industries case [1989] 180 ITR 81 (P & H).
Punjab-Haryana High Court Cites 44 - Cited by 51 - A Mohunta - Full Document

Smt. Chouthi Bai Agrawal Dharmik Avm ... vs Office Of Income Tax, Exemption, ... on 8 May, 2026

12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Indore Cites 23 - Cited by 0 - Full Document

Smt. Chouthi Bai Agrawal Dharmik Avm ... vs Office Of The Income Tax Officer, ... on 8 May, 2026

12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Indore Cites 23 - Cited by 0 - Full Document

Bagli Pragati Samiti,Indore vs Dlc-Wx-(267)(4), Income Tax ... on 8 May, 2026

12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Indore Cites 22 - Cited by 0 - Full Document

Roshni Homi Daji Bahu Uddeshiya Shiksha ... vs Cpc, Bengluru, Bengluru on 25 September, 2025

Roshni Homi Daji Bahu Uddeshiya Shiksha AVM Sarvajanik Nyas ITA No. 142/Ind/2025 - AY 2023-24 12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Indore Cites 22 - Cited by 0 - Full Document

Rajratan Foundation,Indore vs Asstt. Commissioner Of Income Tax ... on 3 December, 2025

12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Indore Cites 19 - Cited by 0 - Full Document

Ito(Exemption), Indore vs Arogya Seva Mandal, Burhanpur Madhya ... on 19 June, 2025

12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid Page 10 of 12 Arogya Seva Mandal ITA No. 750/Ind/2024 - Assessment year 2021-22 down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Indore Cites 20 - Cited by 0 - Full Document

Shri Vishwamitra Shikshan Samiti, ... vs Ito 5(1) , Indore on 26 July, 2024

12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Indore Cites 20 - Cited by 0 - Full Document

Dr. Prabha Atre Foundation,Mumbai vs Income Tax Exemption Ward 1(2), Mumbai, ... on 9 May, 2025

12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Mumbai Cites 26 - Cited by 0 - Full Document

Nancy Ann Miller Educational Trust, ... vs Income Tax Officer-Exemption, Indore on 16 May, 2024

12.3 Admittedly, the appeal was pending before the ITAT at the time when the audit report in form 10B was filed which transpires that the assessment has not reached to the finality and therefore principle laid down by the Hon'ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries (Supra), that the requirement for filing the audit report is a procedural requirement, can be applied in the given facts and circumstances. Therefore, the benefit for which the assessee is entitled cannot be denied."
Income Tax Appellate Tribunal - Indore Cites 21 - Cited by 0 - Full Document
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