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Commissioner Of Income-Tax vs Khushi Ram Bhagwan Dass on 2 December, 2004 cites

M/S. Chowringhee Sales Bureau (P) Ltd vs C.I.T., West Bengal on 10 October, 1972

In view of the aforesaid discussion, although it is held that Chowringhee Sales Bureau P. Ltd. was maintaining the mercantile system of accounting, yet there is no conflict between Kedarnath Jute Mfg. Co. Ltd.'s case and Chowringhee Sales Bureau P. Ltd.'s case , as in Chowringhee Sales Bureau P. Ltd. v. CIT , the precise point was not under consideration.
Supreme Court of India Cites 12 - Cited by 319 - H R Khanna - Full Document

Sirsa Industries vs Commissioner Of Income-Tax And Anr. on 17 November, 1988

In our opinion, the proposition of law laid down by the Division Bench in Sirsa Industries v. CIT represents the correct law. Therefore, we do not find any valid ground to interfere with the order passed by the Tribunal, more so because the Revenue had accepted similar order passed by the Tribunal in the assessee 's case in relation to the assessment year 1972-73.
Punjab-Haryana High Court Cites 12 - Cited by 26 - Full Document

Kedarnath Jute Mfg. Co. Ltd vs Commissioner Of Income Tax, Central ... on 17 August, 1971

Accordingly, following Kedarnath Jute Mfg. Co. Ltd.'s case the two decisions of this Court and of other High Courts referred to above, it is held that the Income-tax Officer had rightly allowed the deduction in the original assessment framed by him. Once the assessment orders were rightly framed, no case for rectification or for reopening under Sections 147/148 and 154/155 of the Act arises and the notices are clearly illegal and without jurisdiction.
Supreme Court of India Cites 3 - Cited by 702 - A N Grover - Full Document
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