Bench: T Chatterjee, D Bhandari. 1. This appeal is directed against the judgment/order dated 12.10.2000 passed by the Monopolies and Restrictive Trade Practices Commission (hereinafter referred to as "the Commission") in R.T.P. Enquiry No. 204 of 1988. 2. Brief facts which are necessary to dispose of this appeal are as under: A Notice of ...

Get free access to the complete judgment in Raymond Woollen Mills Ltd. v. Income-tax Officer on CaseMine. ... 193 ITR 300 and of the Hon'ble Calcutta High Court in the case of CIT v. Dunlop Rubber Co. (India) Ltd. [1980] 121 ITR 476 are ... Section 154 of the Act provides the period within which the order can be rectified within a limited ...

1 Court: Supreme Court Of India Date: Dec 17, 1997 Cited By: 633 Coram: 2 ...Order1. 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 …

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Upon a dispute having arisen with regard to the quality of supply of coal and the co-related payment/refund of the price thereof, the appellant-purchaser, Raymond Woolen Mills Ltd., moved an application under section 20 of the Arbitration Act, 1940 to enforce the …

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This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction (see ITO v. Selected Dalurband Coal Co. Pvt. Ltd. [1996 (217) ITR 597 (SC)] ; Raymond Woollen Mills Ltd. v. ITO [ 1999 (236) ITR 34 (SC)]." 7.

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Raymond Woollen Mills Ltd. vs Income-Tax Officer And Ors. on 17 December, 1997 Commissioner Of Income Tax vs N.R. Papers & Boards Ltd. on 18 October, 1999 Try out our Premium Member services: Virtual Legal Assistant, Query Alert Service and an ad-free experience.

Raymond Woolen Mills Ltd. vs Coal India Limited & Anr. on 19 … 2. Upon a dispute having arisen with regard to the quality of supply of coal and the co-related payment/refund of the price thereof, the appellant-purchaser, Raymond Woolen Mills Ltd., moved an application under section 20 of the Arbitration Act, 1940 to enforce the …

This is so because the formation of belief by the AO is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co, (P.) Ltd ... (Supreme Court): Raymond Woollen Mills Ltd. v. ITO (1999) 236 ITR 34 (Supreme Court)." 11. The above discussion and precedent from Apex Court fully justify the validity of reopening in this case.

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The Revenue's contention is that the ld. CIT (A) cannot go into the sufficiency or correctness of the reasons recorded at the stage of initiation of proceedings under Section 147 as held in the case of Raymond Woolen Mills Ltd. v. CIT, 236 ITR 34. In this case, it was held that at the time of commencement of reassessment proceedings, only the ...

Honble Bombay High Court in case of Raymond Woolen Mills Ltd. Vs. Union of India, reported in 1992(57) ELT-396 (Bom.) has also taken the same view. In view of this, the impugned order holding in cheque discounting charges charged by the Revenue are not includible for the assessable value, is not sustainable. The same is set aside.

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In Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC), while dealing with the validity of commencement of reassessment proceedings under section 147 of the Act, the apex court has held that there is prima facie some material on the basis of which the Department could reopen the case.

Company History - Raymond Ltd. 1925 - The Company was incorporated on 10th September, 1925 at Mumbai. It manufactures woollen and worsted and hosiery yarns, knitting wool, engineers' steel files and cement. - 30,000 shares issued to the Managing Agents for consideration other than cash. 200 shares allotted to the Directors and 19,800 …

Infrastructure Pvt. Ltd., reported in 178 (2011) DLT 118, the relevant paras of which read as under:—"19. There was a privity of contract between the two petitioners and the respondent comp...privity in the common law of contract provides that a contract cannot confer rights or impose obligations arising under it on any person or agent except the …

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In this connection, he places reliance on Tata Engineering and Locomotive Co. Ltd. v. R.R.T.A. (1977 (2) SCR 685 at 694) and Mahindra and Mahindra Ltd. v. Union of India (1979 (2) SCR 1038 at 1074). 13. The Director General has to establish: (1) What facts are peculiar to the business to which the restraint is applied?

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 Section 147-A (sic Section 147). The case of the Revenue was that the assessee was charging to its profit and loss account, fiscal duties paid during the year as well as labour …

This is so because the formation of belief by the AO is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co, (P.) Ltd. (1996 ... Raymond Woollen Mills Ltd. v. ITO (1999) 236 ITR 34 (Supreme Court)." 13. The above discussion and precedent from Apex Court fully justify the validity of reopening in this case. 8.

Raymond Woolen Mills Ltd v/s Coal India Limited APOT Appeal No. 375 of 1996 Decided On, 19 November 1997

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Supreme Court of India. Raymond Woollen Mills Ltd. vs Income-Tax Officer And Ors. on 17 December, 1997. Equivalent citations: (1999) 236 CTR SC 34, 1999 236 ITR 34 SC. Bench: S Sen, S S Quadri. JUDGMENT 1. The challenge in this case is to the reopening of the assessment of Raymond Woollen Mills Ltd. We have been shown the recorded …

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Raymond Woollen Mills Ltd. v. Coal India Ltd. & Anr. S. Narayan, J.:— For an easy and early resolve of a dispute arising out of a commercial deal, it is now mostly preferred to go for an arbitration proceeding, of course, only in the failure by way of …

Supreme Court of India. Raymond Woollen Mills Ltd. vs Income-Tax Officer And Ors. on 17 December, 1997. Equivalent citations: (1999) 236 CTR SC 34, 1999 236 ITR 34 SC. Bench: S Sen, S S Quadri. JUDGMENT 1. The challenge in this case is to the reopening …

In Crescent Dyes and Chemicals Ltd. v. Ram Naresh Tripathi 1993 2 SCC 115 the question was whether a delinquent was entitled to be represented by an office-bearer of another trade union who was not a member of either the recognised union or an unrecognised union functioning within the undertaking in which the delinquent was …

Selected Dalurband Coal Co, (P.) Ltd. (1996) 217 ITR 597 (Supreme Court): Raymond Woollen Mills Ltd. v. ITO (1999) 236 ITR 34 (Supreme Court)." 10. The above discussion and precedent from Apex Court fully justify the validity of reopening in this case. Further I find that the Ld. CIT(A) has carefully examined the issue and has properly ...

THE RAYMOND WOOLEN MILL LIMITED Company Profile | Mumbai, Maharashtra, India | Competitors, Financials & Contacts - Dun & Bradstreet

2. Upon a dispute having arisen with regard to the quality of supply of coal and the co-related payment/refund of the price thereof, the appellant-purchaser, Raymond Woolen Mills Ltd., moved an application under section 20 of the Arbitration Act, 1940 to enforce the arbitration clause of an agreement. This was objected to by the respondent ...

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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.

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(iii) Raymond Woollen Mills Ltd. v. ITO: The apex court observed that when there was prima facie some material on the basis of which the Department could reopen the case, sufficiency or correctness of such material was not a thing to be considered at that stage and the notice on the ground of insufficiency of reason could not be held to be ...

..., Income-tax Officer v. Selected Dalurband Coal Co. Pvt. Ltd., 217 ITR 597, Raymond Woolen Mills Limited v. Income-tax...was relevant material, as stated above, on which a reasonable person could have formed the requisite belief. Again, in Raymond Woolen Mills Ltd. (supra), the Supreme Court, while refusing to interfere...