Services Limited vs ACIT (2011) 332 ITR 587 (Bom)
2. CIT Vs Kelvinator of India Limited (2010) 320 ITR 561 (SC)
3. Aventis Pharma Limited ... Hirakhanwala HUF Vs ITO (2006) 287 ITR 0443 (Bom)
5. CIT Vs Kelvinator of India Limited (2010) 320 ITR 561 (SC)
5. Change of opinion
another V. ITO , (2006) 283 ITR 212 (Del);
( iv).CIT V. Kelvinator of India Ltd. , (2010) 320 ITR 561 (SC);
( v).Signature Hotels ... Jodh/2014, titled : Smt.Shalu Sachdeva V. ACIT .
( xii).CIT V. Kelvinator of India Ltd. (2002) 256 ITR 1 (Del - FB) ;
(xiii
Supreme Court in the case of Commissioner of
Income Tax v/s. Kelvinator of India Limited, reported in
(2010)2 SCC 723, where the said ... subject-matter of appeal
before the Supreme Court in the case of Kelvinator of India
Limited (supra), the Delhi High Court dealt with the similar
Supreme
Court in the case of CIT Vs. Kelvinator of India Ltd. [reported in
320 ITR 561], which would have no application, as the assessee ... decision of the Hon’ble Supreme Court in the case of
Kelvinator of India Ltd., will squarely apply to the facts of the
present case
quashed. Reliance, is
placed on the following decisions:
- CIT v. Kelvinator of India Ltd. : 320 ITR 561 (SC) approving
CIT v. Kelvinator India ... Eicher Ltd. : 294 ITR 310 (Del)
Affirmed in CIT v. Kelvinator of India Ltd : 320 ITR 561 (SC).
ITA nos. 1217 & 1752
Delhi High Court in the case of
Kelvinator India 256 ITR 1 at page 19 for the proposition that there is a
presumption ... full Bench Judgment of the Delhi High
Court in the case of Kelvinator of India Ltd. 256 ITR 1 for the proposition laid
down
Delhi
High Court in the case of CIT vs. Kelvinator reported in 256 ITR 1. He
further pointed out that this decision of the Full ... Delhi High Court in the case of CIT vs. Kelvinator ,
if a scrutiny assessment was made under sec. 143(3) then it will be presumed
alia, the assessee
relied upon a number of decisions in CIT Vs. Kelvinator of India Ltd. , 256 ITR 1
(Del-FB); CIT Vs. Goetze (India ... Jurisdictional High Court of Delhi
in the case of CIT Vs. Kelvinator of India Ltd. had rejected the
submissions of the department by holding that
assessee has sought to place reliance on " CIT v.
Kelvinator of India Ltd. ", 320 ITR 561(SC) and "ACIT v. Rajesh
Jhaveri ... challenge to the reopening of the completed
assessment, in " CIT v. Kelvinator of India Ltd. "(supra), the
Hon'ble Supreme Court
reopening
by changing opinion. He relied on the case law: CIT v. Kelvinator of
India Ltd. , 256 ITR 1(Del).
5. He further argued that ... Bench judgment of
Delhi High Court in the case of CIT v. Kelvinator of India Ltd. , 256
ITR 1(Del)(FB) vide order dated
