(2001) (116 Taxman 275) (Mag.); CIT v. Jagabandhu Kumar Ruplal Sen Poddar

133 ITR 156High Court1982#19009 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 14ASection 260ASection 271(1)(c)Section 35ABB

Judgments citing (2001) (116 Taxman 275) (Mag.); CIT v. Jagabandhu Kumar Ruplal Sen Poddar

ACIT, Circle- 26(2), New Delhi vs. Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi

ITA 8079/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Mar 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…leviable." (Emphasis supplied) Similar view has been expressed in a plethora of other judgments of various Courts, such as: Vidyut Metallics Vs Deputy Commissioner of Income tax (2001) (116 Taxman 275) (Mag.); CIT Vs Jagabandhu Kumar Ruplal Sen Poddar (1982) 133 ITR 156 (Calcutta High Court); CIT Vs Garg Engineering Co., (1999) 235 ITR 451 (Allahabad High Court); 9 | P a g e ITA No.7658/Del/2018 & 8079/Del/2018 ITO Vs Burmah Shell Oil Storage & Distributing Co of India Ltd. (1987) 163 ITR 496 (Calcutta High Court); Vijayshree Realty Pvt. Ltd Vs ITO Ward 9 (3) (2007 TIOL 444) (Mumbai ITAT); CIT v Harshvardhan…

ACIT, Circle-26(2), New Delhi vs. Vodafone West Ltd., (Thereafter Merged With Vodafone Mobile Services Ltd.), New Delhi

ITA 7658/DEL/2018[1999-2000]Status: DisposedITAT Delhi21 Mar 2025AY 1999-2000

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…leviable." (Emphasis supplied) Similar view has been expressed in a plethora of other judgments of various Courts, such as: Vidyut Metallics Vs Deputy Commissioner of Income tax (2001) (116 Taxman 275) (Mag.); CIT Vs Jagabandhu Kumar Ruplal Sen Poddar (1982) 133 ITR 156 (Calcutta High Court); CIT Vs Garg Engineering Co., (1999) 235 ITR 451 (Allahabad High Court); 9 | P a g e ITA No.7658/Del/2018 & 8079/Del/2018 ITO Vs Burmah Shell Oil Storage & Distributing Co of India Ltd. (1987) 163 ITR 496 (Calcutta High Court); Vijayshree Realty Pvt. Ltd Vs ITO Ward 9 (3) (2007 TIOL 444) (Mumbai ITAT); CIT v Harshvardhan…

Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 322/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Oct 2022AY 2013-14
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Smt. Runi Pal, Addl. CIT
Section 127Section 142(1)Section 143(2)Section 245D(4)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 322/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Mangi Lal Kandoi Assistant Commissioner of Vs. D-91, Amba Bari, Income Tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACMPK 6560 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S. L. Poddar, Adv. jktLo dh v…

Income Tax Officer, Bhiwadi vs. Shri Pratap Singh Tanwar, Jaipur

In the result, appeal filed by the Revenue is dismissed

ITA 1027/JPR/2017[2009-10]Status: DisposedITAT Jaipur29 Jan 2019AY 2009-10
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri Anup Singh (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 271(1)(c)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1027/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Income Tax Officer, Sh. Pratap Singh Tanwar Ward- Bhiwadi Vs. S/o Sh. Bhagwan Singh Tanwar, 132, KAV Sub Station, Neelam Chowk, Bhiwadi, Distt.- Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADAPT0047M vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Anup Singh (JCIT) fu/…

(2001) (116 Taxman 275) (Mag.); CIT v. Jagabandhu Kumar Ruplal Sen Poddar (133 ITR 156) — Cited in 4 Judgments | BharatTax