230 ITR 912 (Del); 4. Seth Banarsi Dass Gupta v. Commissioner of Income-tax

113 ITR 817High Court1978#18732 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2013 to 2024.

Judgments citing 230 ITR 912 (Del); 4. Seth Banarsi Dass Gupta v. Commissioner of Income-tax

The Pr. Commissioner of Income vs. Shri. Vishnu Mohan Reddy Chintapally

ITTA/113/2024HC Telangana04 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

Pr. Commissioner of Income Tax 1 vs. M/S Abc Papers Limited

Appeal is dismissed by upholding the order dated 07

C.A. No.-004252-004252 - 2022Supreme Court18 Aug 2022

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

Section 127Section 132(1)Section 143Section 260A

…As there is a difference of opinion between the High Court of Punjab & Haryana on the one hand and the High Court of Delhi on the other, we are called upon to determine and declare the appropriate High Court for filing an appeal in such cases. 3 (1978) 113 ITR 817 (Del). 4 (2007) 294 ITR 363 (Del). 5 (2013) 357 ITR 542 (Del). Page 3 of 28 3. Having considered the matter in detail, and while reversing the judgments of the Delhi High Court in Sahara and Aar Bee, we have also held that the appellate jurisdiction of the High Court stands on its own foundation and cannot be subject to the exercise o…

CIT vs. Aar Bee Industries

ITA - 149 / 2012HC Delhi02 Jul 2013
For Appellant: Mr N. P. SahniFor Respondent: Mr C.S. Aggarwal, Sr Advocate with Mr Prakash
Section 143(2)Section 260Section 80

…ca Industries v. CCE: 2007 (6) SCC 769; 2. Commissioner of Income-tax v. Digvijay Chemicals Limited: 294 ITR 359 (Del); 3. Suresh Desai and Associates v. Commissioner of Income- tax: 230 ITR 912 (Del); 4. Seth Banarsi Dass Gupta v. Commissioner of Income-tax: 113 ITR 817 (Del); 5. Commissioner of Income-tax v. Motorola India Limited: 326 ITR 156 (P&H). On the other hand, the learned counsel for the revenue had placed reliance on a judgment of a Division Bench of this court in the case of CIT v. Sahara India Financial Corporation Limited: 294 ITR 363 (Del). 10. The decisions of Seth Banarsi Dass (supra), Suresh De…

CIT vs. Aar Bee Industries

ITA - 148 / 2012HC Delhi02 Jul 2013
For Appellant: Mr N. P. SahniFor Respondent: Mr C.S. Aggarwal, Sr Advocate with Mr Prakash
Section 143(2)Section 260Section 80

…ca Industries v. CCE: 2007 (6) SCC 769; 2. Commissioner of Income-tax v. Digvijay Chemicals Limited: 294 ITR 359 (Del); 3. Suresh Desai and Associates v. Commissioner of Income- tax: 230 ITR 912 (Del); 4. Seth Banarsi Dass Gupta v. Commissioner of Income-tax: 113 ITR 817 (Del); 5. Commissioner of Income-tax v. Motorola India Limited: 326 ITR 156 (P&H). On the other hand, the learned counsel for the revenue had placed reliance on a judgment of a Division Bench of this court in the case of CIT v. Sahara India Financial Corporation Limited: 294 ITR 363 (Del). 10. The decisions of Seth Banarsi Dass (supra), Suresh De…

230 ITR 912 (Del); 4. Seth Banarsi Dass Gupta v. Commissioner of Income-tax (113 ITR 817) — Cited in 4 Judgments | BharatTax