(1969) 72 ITR 595 (SC); 3. K M Sharma v. ITO

275 ITR 146High Court2005#2633 most cited

What is (1969) 72 ITR 595 (SC); 3. K M Sharma v. ITO authority for?

Tax reassessment proceedings initiated after the commencement of the Income Tax Act, 1961, must adhere to the provisions of the new Act.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2024.

Also referred to as

K M Sharma v. ITO · Income Tax Act 1961 · reassessment · proceedings · commencement · new Act

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing (1969) 72 ITR 595 (SC); 3. K M Sharma v. ITO

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…n following decisions in support of this legal proposition: 1. S. S. Gadgil vs. Lal & Co. - (1964) 53 ITR 231 (SC); 2. J. P. Jani vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…n following decisions in support of this legal proposition: 1. S. S. Gadgil vs. Lal & Co. - (1964) 53 ITR 231 (SC); 2. J. P. Jani vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra…

M/S. Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5728/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Dec 2019AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

M/S. Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5727/DEL/2014[2004-05]Status: DisposedITAT Delhi16 Dec 2019AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…