306ITR 173 (DEL) 45. In P. C Gulati, Voluntary Liquidator, Panipat Electric Supply Co. Ltd. v. CIT, Delhi

86 ITR 501High Court1972#25759 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2000 to 2017.

Judgments citing 306ITR 173 (DEL) 45. In P. C Gulati, Voluntary Liquidator, Panipat Electric Supply Co. Ltd. v. CIT, Delhi

Sh. Vikas Kapoor, Delhi vs. ACIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 5936/DEL/2016[2008-09]Status: DisposedITAT Delhi28 Mar 2017AY 2008-09

Bench: Shri H.S. Sidhuassessment Year: 2008-09

For Appellant: SH. V.K.SABHARWAL, ADV. &For Respondent: MS. BEDOBINA CHAUDHURI, SR. DR

Section 139(1)Section 142(1)Section 143Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2008-09 SH. VIKAS KAPOOR, VS ACIT, FLAT NO. 1, POCKET-A1, CENTRAL CIRCLE-04, SECTOR-07, NEW DELHI ROHINI, DELHI -110 085 C/O SABHARWAL & PARTNERS, 4819/24, ANSARI ROAD, DARYAGANJ, NEW DELHI – 110 002 (PAN: AHRPK4150F) (APPELLANT) (RESPONDENT) Assessee by : SH. V.K.SABHARWAL, ADV. & SH. SUDHIR MATHUR, ADV. Department by : MS. BEDOBINA CHAUDHURI, SR. DR ORDER The Assessee has filed the Appeal against the impugned Order dated 27.9.2016 of Ld. CIT(A)-23, New Delhi pertaining to assess…

M/S Central India Electric Supply Co.Ltd vs. ITO-Company Circle X & Ors

The appeal is allowed leaving the parties to bear their own

ITA - 17 / 1999HC Delhi28 Jan 2011

Bench: Us In The Present Appeal, Are: “(1) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Was Justified In Holding That Re-Assessment Proceedings Under Section 147(A) Read With Section 148 Of The Income-Tax Act, 1961 Had Been Rightly Initiated Against The Assessee?

Section 143(3)Section 147Section 148Section 151Section 54

…not in existence or if a material is such of which the assessed had no knowledge there would be no duty to disclose such material.” (emphasis supplied) 13. In P.C. Gulati, Voluntary Liquidator, Panipat Electric Supply Co. Ltd. v. CIT, Delhi, (1972) 86 ITR 501 (DEL), the Government acquired an electricity supply undertaking in 1954, but the compromise regarding compensation was 2011:DHC:510-DB acquiring an undertaking, the Government may have been vested with the possession, unless the price is settled, the transaction does not become a sale and only after the price had been settled that it be…

Commissioner of Income Tax vs. United Provinces Electric Supply Co

In the result, appeal is allowed

C.A. No.-006325-006325 - 1995Supreme Court17 Apr 2000

For Respondent: UNITED PROVINCES ELECTRIC SUPPLY COMPANY

Section 256(1)Section 32(1)Section 41(2)Section 6Section 7A

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 10 PETITIONER: THE COMMISSIONER OF INCOME-TAX, WEST BENGAL-I, CALCUTTA. Vs. RESPONDENT: UNITED PROVINCES ELECTRIC SUPPLY COMPANY DATE OF JUDGMENT: 17/04/2000 BENCH: M.B.Shah, D.P.Wadhwa, JUDGMENT: Shah, J. At the instance of revenue, two questions were referred to the High Court by the Income-tax Appellate Tribunal under Section 256(1) of the Income Tax Act, 1961 (herein referred to as the Act). First question for which leave to appeal was granted by this Court is as under: - Whether, on the facts and in the…