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Nuware India Ltd. Vs. Deputy Commissioner of Income Tax

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  • Income Tax Appellate Tribunal ITAT Delhi
  • Jan 31, 2008

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  1. made w.e.f.1.4.1989. The Assessing Officer had relied on the decision of Hon'ble Supreme Court in the case of v. Jaganmohan
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  2. of Amrinder Singh Dhiman v. ITO
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  3. of CIT v. M.R
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  4. Sons v. ITO
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  5. of ACIT v. Malli
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  6. of Dy. CIT v. Smt
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  7. of CWT v. D.R
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  8. of CIT v. Pradeep
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  9. to provide all the answers.3.6 In reply, the learned DR relied on the decision of Hon'ble Supreme Court in the case of v. Jagmohan
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  10. Rao and Ors. v. CIT
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  11. of CIT v. Sun
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  12. We may now examine various decisions of Hon'ble Supreme Court and the High Courts in the matter. In the case of v. Jaganmohan
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  13. assessment proceedings start afresh. In the case of Sun Engineering Works P. Ltd. (supra), the judgment in the case of v. Jaganmohan
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  14. The Hon'ble Court referred to the decisions in the case of v. Jaganmohan
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  15. of Awadesh Pratap Singh Abdul Rahman And Brothers v. CIT
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  16. of CIT v. Sugauli
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  17. Engineering Co. v. CIT
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  18. of Dy. CIT v. Haryana
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  19. of Amrinder Singh Dhiman v. ITO
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  20. of CIT v. M.R
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  21. of G.L. Gupta & Sons v. ITO
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  22. of ACIT v. Malli
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  23. of Dy. CIT v. Smt
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  24. of CWT v. D.R
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  25. of CIT v. Pradeep
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  26. of CIT v. Sun
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  27. of Awadesh Pratap Singh Abdul Rahman And Brothers v. CIT
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  28. of CIT v. Sugauli
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  29. of Sayaji Iron & Engineering Co. v. CIT
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  30. of Dy. CIT v. Haryana
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