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1 - 10 of 10 (0.03 seconds)Article 226 in Constitution of India [Constitution]
Saurashtra Cement And Chemical ... vs Commissioner Of Income-Tax on 12 October, 1994
The aforesaid judgment
of the Hon'ble Delhi High Court is concurrence with the judgment of the
Hon'ble Gujarat High Court in the case of Saurashtra Cement and Chemical
Industries vs. CIT, 123 ITR 669 (Guj) and also the judgment of the Bombay
High Court in the case of CIT vs. Paul Brothers, 216 ITR 548 (Bom), which
have already been considered by the Tribunal and found inapplicable in the
case of the assessee while determining the issue in assessment year
2006-07 (supra). Therefore, present plea of the assessee, based on the
Hon'ble Delhi High Court in the case of Delhi Press Patra Prakashan Ltd.
Commissioner Of Income-Tax vs Paul Brothers on 16 October, 1992
The aforesaid judgment
of the Hon'ble Delhi High Court is concurrence with the judgment of the
Hon'ble Gujarat High Court in the case of Saurashtra Cement and Chemical
Industries vs. CIT, 123 ITR 669 (Guj) and also the judgment of the Bombay
High Court in the case of CIT vs. Paul Brothers, 216 ITR 548 (Bom), which
have already been considered by the Tribunal and found inapplicable in the
case of the assessee while determining the issue in assessment year
2006-07 (supra). Therefore, present plea of the assessee, based on the
Hon'ble Delhi High Court in the case of Delhi Press Patra Prakashan Ltd.
Motor And General Finance Ltd. vs Dcit, Spl. Range-16 on 29 January, 2004
Thus, in the
course of the appellate procedures prescribed under the Act, with which we
are presently concerned with, the appeal has only been provided against an
assessment order, and no separate appeal is provided against the order
passed by the Assessing Officer to decide the objection to the notice u/s 148
of the Act raised by the assessee. In the present case before us, in the
context of the appellate jurisdiction provided in terms of the Act, assessee has
a remedy to challenge the order of the Assessing Officer deciding the
objection to the notice issued u/s 148 of the Act alongwith the assessment
order only and, accordingly the assessee is free to raise a Ground challenging
the order of the Assessing Officer deciding the objection to notice issued u/s
148 of the Act. Pertinently, assessee has not raised any plea on the merits of
order of Assessing Officer deciding the objections raised against the notice
issued u/s 148 of the Act. Under these circumstances, in our view, the parity
of reasoning considered by the Hon'ble Gujarat High Court in the case of
General Motors India P. Ltd. (supra) does not render the assessment order as
null and void. Accordingly, we do not find any merit in the plea of the
assessee against the reopening of assessments by issuance of notice u/s 148
of the Act for the captioned assessment years. Thus, on this aspect also,
assessee fails.
Commissioner Of Income Tax-Iv vs Delhi Press Patra Prakashan Ltd on 31 May, 2013
10. Much has been argued by the appellant to the effect that the
conditions are to be verified only in the initial year and such examination is not
intended by the Legislature to be carried out in the subsequent years by the
Assessing Officer. For this proposition, heavy reliance has been placed on the
judgment of the Hon'ble Gujarat High Court in the case of Saurashtra Cement
6 ITA Nos. 211 to 213/PN/2011
A.Ys. 2003-04 to 2005-06
& Chemical Industries Ltd (supra). We have perused the said decision.
Section 80IB in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 12 in The Industries (Development And Regulation) Act, 1951 [Entire Act]
C.I.T vs N.C.Budharaja And Co on 7 September, 1993
In the assessment year 1981-82 also the deduction was allowed
by the Assessing Officer and while allowing deduction, reliance was placed on
the judgment of the Hon'ble Orissa High Court in the case of CIT v N.C.
Budharaja & Co 121 ITR 212 (Ori) which was the only decision then operating
in the field. For the assessment year 1981-82, the assessee had preferred an
appeal before the Commissioner of Income-tax (Appeals) on certain other
issues. Again for assessment year 1982-83 the Assessing Officer allowed
deduction under section 80HH of the Act. The Commissioner exercising
jurisdiction under section 263 of the Act quashed the orders of the Assessing
Officer for assessment years 1981-82 and 1982-83. As per the Tribunal, (i)
since the assessment order for assessment year 1981-82 was merged in the
appellate order, section 263 jurisdiction could not be exercised by the
Commissioner; (ii) since the assessment was based on a binding decision of
the High Court, it could not be interfered under section 263 of the Act; (iii)
unless deduction allowed in the assessment year 1980-81 on the same
ground was withdrawn, they could not be denied for the subsequent years.
The Hon'ble High Court affirmed the approach of the Tribunal on all the three
counts. Before us, the learned Counsel for the appellant pointed out that the
parity of reasoning approved by the High Court to the effect that unless
deduction allowed in a preceding year on the same ground is withdrawn,
similar relief for the subsequent years could not be withheld. Secondly, the
learned Counsel also referred to the observations of the Hon'ble High Court
that in sections 80HH or section 80J there is no provision for withdrawal of
8 ITA Nos. 211 to 213/PN/2011
A.Ys. 2003-04 to 2005-06
special deduction for the subsequent years for breach of conditions. It was
pointed out that similar is the situation with regard to the provisions of section
80-IB and therefore in the instant case the relief under section 80-IB could not
be denied in this year.
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