142 ITR 877 (Mad), CIT v. Rangnath Bangur

171 ITR 232High Court1988#19488 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2019.

Judgments citing 142 ITR 877 (Mad), CIT v. Rangnath Bangur

Ppn Properties Pvt. Ltd., Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Bom) [FB]. [1993] 200 ITR 614W (SC)” 15. He further relied of the Hon’ble Supreme Court in the case of CIT Vs. Karan Singh & Ors (19930 200 ITR 61 (SC) where it was held that :- “The basic rules of interpreting court judgments are the same as those of construing other documents. The only…

Prashant Agencies Pvt. Ltd., Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Bom) [FB]. [1993] 200 ITR 614W (SC)” 15. He further relied of the Hon’ble Supreme Court in the case of CIT Vs. Karan Singh & Ors (19930 200 ITR 61 (SC) where it was held that :- “The basic rules of interpreting court judgments are the same as those of construing other documents. The only…

Fateh Chand Charitable Trust, Muzaffarnagar vs. Addl. CIT, Meerut

In the result, the Appeal of the assessee is dismissed

ITA 289/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jun 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR
Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 148Section 254

…v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983]142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Born) [FB]. Keeping in view the above principles, we may now turn our attention to the question formulated by the High Court as noticed in the earlier part of the judgment. The Tribunal rightly found that the loss which the assessee wanted to be set off against the “escaped income"…

DCIT, Circle-6, Kolkata vs. West Bengal Industrial Development Corporation Ltd., Kolkata

In the result, the appeals being ITA Nos

ITA 1376/KOL/2009[2002-03]Status: DisposedITAT Kolkata16 Dec 2015AY 2002-03

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 143(3)Section 254

…CIT 65 ITR 112. Further reference may also be made to two decisions of the Andhra Pradesh High Court. 1. Andhra Pradesh State Financial Corporation Ltd - v- CIT 150 ITR 533. 2. State Batik of Hyderaabad -v- CIT 151 ITR 703. 3. State Bank of Hyderabad -v- CIT 171 ITR 232”. I.T.A. Nos. 1376, 1377, 1582 & 1531/KOL./2009 Assessment years: 2002-03, 2003-04, 2005-06 & 2005-06 & Assessment Year: 2006-2007 Page 15 of 20 21. The above submissions made by the assessee did not find favour to the ld. CIT(Appeals), who proceeded to confirm the disallowance made by the Assessing Officer on this issue for the following reas…

142 ITR 877 (Mad), CIT v. Rangnath Bangur (171 ITR 232) — Cited in 4 Judgments | BharatTax