Gujarat Tea Processors And Packers Ltd vs Deputy Commissioner Of on 4 April, 2013
In
case of Gujarat Tea Processors & Packers Ltd. vs. Deputy
Commissioner of Income-Tax (supra), it was observed as
under:-
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1 - 5 of 5 (0.30 seconds)Commnr. Of Income Tax, Delhi vs M/S. Kelvinator Of India Ltd on 18 January, 2010
The
petitioner thereupon raised the objections to the notice for
reopening under a communication dated 4.1.2013. It was contended
that the entire claim was examined at length in the original
assessment. Reopening, therefore, was not permissible since the same
would only be on the basis of change of opinion. The petitioner
relied on the decision of the Apex Court in the case of Commissioner
of Income-Tax vs. Kelvinator of India Ltd. reported in
[2010] 320 ITR 561 (SC)
besides other authorities of this Court in the case of Gujarat
Tea Processors & Packers Ltd. vs. Deputy Commissioner of
Income-Tax reported in
[2012](28) Taxmann.com (187)(GUJ)
and in the case of Parixit
Industries (P.)
Gujarat Power Corporation Ltd vs Assistant Commissioner Of Income Tax ... on 1 October, 2009
This
Court in case of Gujarat Power Corporation vs. Assistant
Commissioner of Income-Tax reported in [2013] 350 ITR 266
(Guj) observed as under:-
Pr. Commissioner Of Income Tax Central 2 vs M/S Ushdev International Ltd. on 26 July, 2019
In
a full bench decision, the Delhi High Court in the case of
Commissioner of Income-Tax vs. Usha International Ltd.
reported in [2012] 348 ITR 485 (Delhi)
observed as under:-
G4S Secure Solutions (India) Private ... vs Assistant Commissioner Of Income-Tax ... on 27 April, 2022
Ltd. vs. Assistant Commissioner of Income-Tax (OSD),
Circle-5 reported in
[2012] 20 Taxmann.com
750(Gujarat): [2012] 207 Tax,am 140(Gujarat).
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