(1994) 209 ITR 52 (Guj) JIFFIR AND KAREEM v. AGRICULTURAL INCOME TAX OFFICER & ANR.

240 ITR 587High Court1999#17335 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2020 to 2022.

Judgments citing (1994) 209 ITR 52 (Guj) JIFFIR AND KAREEM v. AGRICULTURAL INCOME TAX OFFICER & ANR.

Smt. Anuradha Upadhyay, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 22/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…placed on the following case law: 1. State of Punjab vs. Khemiram (AIR 1970 SC 214) 2. Raj Harish Chandra Raj Singh vs. Dy. Land Acquisition Officer (AIR 1961 SC 1500) 3. B.J. Shelat vs. State of Gujarat (AIR 1978 SC 1109) 4. Jefferry and Karim v. ITO [1999] 240 ITR 587 (Ker) 3.2 The Revenue‟s case, on the other hand, as presented by Shri Mishra, the ld. CIT-DR, is that though there is no ambivalence in or disputing the law in the matter, the date of dispatch is by itself not conclusive of the matter, so that it may well be that the order is released and, therefore, issued earlier. The date of dispatch follows…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 21/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…placed on the following case law: 1. State of Punjab vs. Khemiram (AIR 1970 SC 214) 2. Raj Harish Chandra Raj Singh vs. Dy. Land Acquisition Officer (AIR 1961 SC 1500) 3. B.J. Shelat vs. State of Gujarat (AIR 1978 SC 1109) 4. Jefferry and Karim v. ITO [1999] 240 ITR 587 (Ker) 3.2 The Revenue‟s case, on the other hand, as presented by Shri Mishra, the ld. CIT-DR, is that though there is no ambivalence in or disputing the law in the matter, the date of dispatch is by itself not conclusive of the matter, so that it may well be that the order is released and, therefore, issued earlier. The date of dispatch follows…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 20/JAB/2017[2011-12]Status: DisposedITAT Jabalpur08 Apr 2022AY 2011-12

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…placed on the following case law: 1. State of Punjab vs. Khemiram (AIR 1970 SC 214) 2. Raj Harish Chandra Raj Singh vs. Dy. Land Acquisition Officer (AIR 1961 SC 1500) 3. B.J. Shelat vs. State of Gujarat (AIR 1978 SC 1109) 4. Jefferry and Karim v. ITO [1999] 240 ITR 587 (Ker) 3.2 The Revenue‟s case, on the other hand, as presented by Shri Mishra, the ld. CIT-DR, is that though there is no ambivalence in or disputing the law in the matter, the date of dispatch is by itself not conclusive of the matter, so that it may well be that the order is released and, therefore, issued earlier. The date of dispatch follows…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 19/JAB/2017[2010-11]Status: DisposedITAT Jabalpur08 Apr 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…placed on the following case law: 1. State of Punjab vs. Khemiram (AIR 1970 SC 214) 2. Raj Harish Chandra Raj Singh vs. Dy. Land Acquisition Officer (AIR 1961 SC 1500) 3. B.J. Shelat vs. State of Gujarat (AIR 1978 SC 1109) 4. Jefferry and Karim v. ITO [1999] 240 ITR 587 (Ker) 3.2 The Revenue‟s case, on the other hand, as presented by Shri Mishra, the ld. CIT-DR, is that though there is no ambivalence in or disputing the law in the matter, the date of dispatch is by itself not conclusive of the matter, so that it may well be that the order is released and, therefore, issued earlier. The date of dispatch follows…

Deputy Commissioner of Income Tax, Circle - Agartala, Agartala vs. Shri Subhajit Paul, Agartala

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

…AL GOD AW AT & ORS Vs. ASSISTANT COMMISSIONER OF INCOME TAX, (2009) 126 TTJ (Jd) 135 COMMISSIONER OF INCOME TAX Vs. PURSHOTTAMDAS T. PATEL, (1994) 120 CTR (Cuj) 332 : (1994) 209 ITR 52 (Guj) JIFFIR AND KAREEM Vs. AGRICULTURAL INCOME TAX OFFICER & ANR., (1999) 240 ITR 587 (Ker) On the above ground it is submitted that, the assessment order passed by the Ld AO is barred by limitation and liable to be quashed.” Decision:- Submission made by the Ld. A.R. was considered carefully with reference to material available on record and the observation/findings made are enumerated hereunder:- (i) The submission of the Ld. A.…

(1994) 209 ITR 52 (Guj) JIFFIR AND KAREEM v. AGRICULTURAL INCOME TAX OFFICER & ANR. (240 ITR 587) — Cited in 5 Judgments | BharatTax