1. CIT v. Namberumal

1 ITR 32Reported decision#10914 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.

Judgments citing 1. CIT v. Namberumal

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2760/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…eferred. However, the CIT (A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2759/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…has or has not been preferred. However, the CIT (A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosy…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2758/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…has or has not been preferred. However, the CIT (A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosy…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2757/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…eferred. However, the CIT (A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1825/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…(A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/D…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1824/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…(A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/D…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1823/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…(A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/D…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1822/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…(A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/D…

Jubilant Biosys Ltd., Noida vs. JCIT, Range- 1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 7302/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Nov 2018AY 2011-12

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…(A) cannot tax an items of income, the taxability of which had not been considered at all by the AO.7 Footnote details in respect of extract reproduced hereinabove are as under: 1. CIT vs Namberumal reported in 1 ITR 32; Gowri vs CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/D…

1. CIT v. Namberumal (1 ITR 32) — Cited in 9 Judgments | BharatTax