167 Taxman 256 (Gau.) 35 (iv) JuggilalKamlaat Bankers v. CIT

75 Taxmann 335High Court1994#5554 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 145Section 36(1)(iv)Section 37Section 37(1)Section 43(3)

Issues it is cited on

section 3asection 120(4)(b)section 4asection 36(1)(v)section 10(20)section 61section 46section 40a(7)section 36(1)(iv)section 142(2)section 124section 45

Judgments citing 167 Taxman 256 (Gau.) 35 (iv) JuggilalKamlaat Bankers v. CIT

M/S. Gl Litmus Events Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is partly allowed

ITA 2502/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jul 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Charygl Litmus Events Pvt. Ltd, The Assistant Commissioner Vs. B-90, Second Floor, Of Income Tax Vishwakarma Colony, New Delhi Central Circle-7, New Delhi Pan: Aadcg6909N (Appellant) (Respondent)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay I Bara, CIT DR
Section 143Section 144CSection 153ASection 292CSection 37Section 69Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-I”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY, JUDICIAL MEMBER GL Litmus Events Pvt. Ltd, The Assistant Commissioner Vs. B-90, Second Floor, of Income Tax Vishwakarma Colony, New Delhi Central Circle-7, New Delhi PAN: AADCG6909N (Appellant) (Respondent) Assessee by : Shri S. K. Tulsiyan, Adv Ms. Nisha Rachh, FCA Ms. Bhoomija Verma, Adv Ms. Lata Goyal, CA Revenue by: Shri Sanjay I Bara, CIT DR Date of Hearing 23/04/2019 Date of pronouncement 01/07/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by GL LITMUS E…