raymond woolen mills ltd vs ito

raymond woolen mills ltd vs ito

Raymond Woollen Mills Ltd vs Income Tax Officer and Others 1999 236 ITR 34 SC 30 Points not decided while passing assessment order under section 1433 not a case of change of opinion Assessment reopened validly Yuvraj vs Union of India Bom 2009 315 ITR 84 31 Change of opinion bad in law Raymond Woollen Mills Limited Raymond woollen mills ltd contact in ant p ltd 1996 217 itr 597 sc raymond woollen mills ltd v ito 1999 236 itr 34 sc 78 the scope and effect of section 147 of the it act as substituted with effect from 01 04 1989 as also sections 148 to 152 are substantially diff erent from the provisions as they stood prior to such substitution

raymond woolen mills ltd vs ito fortune

raymond woolen mills ltd vs ito fortune

Raymond Woollen Mills Limited Vs The Union of India Another Judgment Dated 16012004 of High Court of Judicature at Bombay having citation 2004 106 3 BOMLR 61 2005 102 ECC 61 LQBomHC200467 include bench Judge HONBLE MR JUSTICE RMS KHANDEPARKAR HONBLE MR JUSTICE JP DEVADHAR having Advocates For the Petitioner Prakash Shah ib Advocate Saran Sons P Ltd V ITO 1981 130 ITR 1SC In determining whether commencement of reassessment proceedings was valid it has only to be seen whether there was prima facie some material on the basis of which the department could reopen the case Raymond Woolen Mills Ltd v ITO 1999 236 ITR 34 SC 12

raymond mill raymond woolen mills ltd vs ito

raymond mill raymond woolen mills ltd vs ito

Jan 27 2021 In this regard he relied upon the decision of Honble Supreme Court in the case of ACIT v Rajesh Jhaveri Stock Brokers Pvt Ltd 2007 291 ITR 500 SC 2007 TaxPubDT 1257 SC and Raymond Woolen Mills Ltd v ITO 1999 236 ITR 34 SC 1999 TaxPubDT 0348 SC 10 Oct 27 2021 Further it is pertinent to mention here that while initiating proceedings u s 147 there must be existence of belief of the AO that income had escaped assessment ITO vs Lakhmani Mewal Das SC 103 ITR 437 Phool Chand Bajrang Lal and Another vs ITO as another SC 203 ITR 456 and Raymond Woollen Mills vs ITO another SC 236 ITR 34

raymond woolen mills ltd vs ito lemediterraneehyeresfr

raymond woolen mills ltd vs ito lemediterraneehyeresfr

Aug 18 2021 In the case of Raymond Woollen Mills Ltd Versus IncomeTax Officer and others reported in 1999 236 ITR 34SC the Supreme Court observed that the Court has only to see whether there was prima facie some material on the basis of which the Department could reopen the case The sufficiency or correctness of the material is not a thing to be considered at this stage Mar 18 2021 Though this was challenged before the CITA Karnal the submissions of the appellant were turned down by citing the ruling of the Supreme Court in Raymond Woolen Mills Ltd vs ITO and other 1999 236 ITR 34 wherein it was held that in determining whether commencement of reassessment proceedings was valid it has only to be seen whether there was prima facie some

raymond woollen mills ltd vs incometax officer and

raymond woollen mills ltd vs incometax officer and

Sep 10 2021 The sufficiency or correctness of the material is not a thing to be considered at this state Raymond Woollen Mills Ltd v ITO 1999 236 ITR 34 SC 1999 TaxPubDT 0348 SC Green Arts P Ltd v ITO 2005 257 ITR 639 Delhi 2002 TaxPubDT 1360 DelHC The assessee cannot challenge sufficiency of beliefITO v raymond woolen mills ltd vs ito Selected Dalurband Coal Co PvtLtd Raymond Woollen Mills LtdvITO 17 The scope and effect of section 147 as substituted with effect from April 1 1989 as also sections 148 to 152 are substantially different from the provisions as they stood prior to such substitution

the raymond woollen mills ltd and vs state of

the raymond woollen mills ltd and vs state of

Aug 27 2021 Selected Dalurband Coal P Ltd 1996 217 ITR 597 SC Raymond Woollen Mills Ltd v ITO 1999 236 ITR 34 SC The scope and effect of section 147 as substituted with effect from April 1 1989 as also sections 148 to 152 are substantially different from the provisions as they stood prior to such substitution Raymond Mill Raymond Woolen Mills Ltd Vs Ito The Honble Supreme Court in Raymond Woolen Mills vs ITO has held that there should be reason to believe about the escapement of income at the stage of initiation of reassessment proceedings Sufficiency or correctness of such material cannot be considered at that stage

raymond woollen mills ltd vs income

raymond woollen mills ltd vs income

Raymond Woollen Mills Ltd vs IncomeTax Officer And Raymond Woollen Mills Ltd vs IncomeTax Officer And Others on 17 August 1991 Equivalent citations 1992 1 BomCR 210 1994 207 ITR 929 Bom Shri Dastur further placed reliance on the observations of the Gujarat High Court in the case of Commercial Ahmedabad Mills Co Ltd v ITO 1983 144 As far as authorities cited by Shri Dastur are concerned Shri Jetley contended that as far back as in the case of Calcutta Discount Co Ltd v ITO 1961 41 ITR 191 the Supreme Court had observed that mere production of evidence was not enough and that there may be an omission or failure to make a full and true disclosure if some material fact necessary for the assessment lies embedded in that evidence

raymond woollen mills limited vs the union of india

raymond woollen mills limited vs the union of india

Raymond Woolen Mills Ltd Vs Ito malgratdemarbe Know more Raymond Woollen Mills Ltd Vs Income The raymond woollen mill ltd and vs state raymond woollen millsRaymond woollen mills ltd and vs state ofHistory of raymond ltdThe company is also a major fabric innovator and is one of just two or three manufacturers in the world the sassoons Raymond woollen mills ltd vs the joint chief controller of on 26 the raymond woolen mills ltd is a jaw south africa pew jaw raymond woollen mills ltd private organisation shrikhande raymond woolen mills ltd vs coal iran limited amp anr on 19 nov 19 1997 the appellant raymond woolen mills ltd having its division as raymond hat online

raymond wollen mills ltd v coal me ico ltd

raymond wollen mills ltd v coal me ico ltd

The challenge in this case is to the reopening of the assessment of Raymond Woollen Mills Ltd We have been shown the recorded reasons for reopening under s 147a The case of the Revenue was that the assessee was charging to its PL ac fiscal duties paid during the year as well as labour charges power fuel wages chemicals etc Sep 17 2009 Nawab Mir Barkat Ali Khan Bahadur 1974 97 ITR 239 SCRaymond Woollen Mills Ltd v ITO 1999 236 ITR 34 SC Belief must be in good faith and cannot merely be a pretence The expression reason to believe does not mean a purely subjective satisfaction on

shramik uttarsh sabha v raymond woollen mills ltd

shramik uttarsh sabha v raymond woollen mills ltd

Raymond Woollen Mills Ltd vs IncomeTax Officer on 31 March 1986 Equivalent citations 1986 18 ITD 64 Mum Bench T Sugla V Balasubramanian Vice Y Meena ORDER V Balasubramanian Vice President 1 The assessee is a manufacturer of woollen material from mostly imported wool and exports them Different grounds of appeal have been raised Saran Sons P Ltd V ITO 1981 130 ITR 1SC In determining whether commencement of reassessment proceedings was valid it has only to be seen whether there was prima facie some material on the basis of which the department could reopen the case Raymond Woolen Mills Ltd v ITO 1999 236 ITR 34 SC 12

raymond wollen mills ltd v coal india ltd

raymond wollen mills ltd v coal india ltd

Subject The AO noted that during the year under consideration Referred Sections Section 147 of the IT ActSection 148 of the ActSection 50CSection 147148 of the IT ActSection 1431 of the Incometax Act PCIT vs Paramount Communication P Ltd 2017TIOL253SCITPCIT vs Paramount Communication P Ltd2017 392 ITR 444 Del HCIndu Lata Rangwala vs DCIT 2016 384 Shramik Uttarsh Sabha v Raymond Woollen Mills Ltd And Others Supreme Court Of India Feb 7 1995 Feb 7 1995 Subsequent References CaseIQ TM AI Recommendations Shramik Uttarsh Sabha v Raymond Woollen Mills Ltd And Others Case Information CITATION CODES citation codes CASE NO

woolen mills raymond

woolen mills raymond

Wet Ball Mill Vessel Mills 201147planetary ball mills can be considered the workhorse laboratory mill ideal for rapid and lossfree grinding of laboratory sampleslanetary ball mills are able to crush all manner of materials including soft elastic hard brittle and fibrous sampleshey are also able to mix and homogenize emulsions and pastes Raymond Wollen Mills Ltd V Copper Ore India Ltd Raymond Woollen Mills India Raymond wollen mills ltd v coal india ltdsupreme court of indiaraymond woollen mills ltdvs incometax officer and orson 17 december 1997equivalent citations 1999 236 ctr sc 34raymond woollen mills ltd india rrcserinraymond milestones1925 setup of the raymond woollen mill in the area around thana

raymond woollen mills limited

raymond woollen mills limited

the raymond woollen mills ltd and vs state of Shramik Uttarsh Sabha vs Raymond Woolen Mills Ltd Ors onFebruary Itemof Schedule III states that it is an unfair labour practice on the part of a Supreme Tex Mart Limited is aventure which has went on to become onecreative combination of the stateoftheart technology and human resources the Raymond Woollen Mills Ltd Vs IT O 1999 236 ITR 34 SC No new material brought on recordsReassessment on change ofopinion of officer not valid Asteroids Trading Investment P Ltd vs DCIT 2009 308 ITR 1 90 Bom 193 Reopening of assessment on the same ground in the absence of any tangible material was based on mere change of

shri jagat singh v harola sector5 noida vs the

shri jagat singh v harola sector5 noida vs the

The Raymond Group was incorporated in 1925 and within a span of a few years transformed from being an Indian textile major to being a global conglomerate Jul 05 2021 Reliance is also placed on the decisions in Raymond Woolen Mills Ltd v ITO 1999 236 ITR 34 SC Rajesh Jhaveri Stock Brokers Pvt Ltd v ITO 2007 291 ITR 500 SC and ITO v Purushottam Das Bangur 1997 224 ITR 362 SC 12 The above submissions have been considered The reasons for reopening of the assessment as disclosed by the

wet ball mill vessel mills krosline

wet ball mill vessel mills krosline

Raymond Woollen Mills Limited Raymond woollen mills ltd contact in ant p ltd 1996 217 itr 597 sc raymond woollen mills ltd v ito 1999 236 itr 34 sc 78 the scope and effect of section 147 of the it act as substituted with effect from 01 04 1989 as also sections 148 to 152 are substantially diff erent from the provisions as they stood prior to such substitution Raymond Woollen Mills Limited Vs The Union of India Another Judgment Dated 16012004 of High Court of Judicature at Bombay having citation 2004 106 3 BOMLR 61 2005 102 ECC 61 LQBomHC200467 include bench Judge HONBLE MR JUSTICE RMS KHANDEPARKAR HONBLE MR JUSTICE JP DEVADHAR having Advocates For the Petitioner Prakash Shah ib Advocate