321 ITR526 (Del) CIT v. Batra Bhatta Company. SLP

220 CTR 369High Court2008#15335 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 2012 to 2022.

Issues it is cited on

section 55(2)section 139(9)section 49fresh tangible materialsection 55going concernvaluation of sharesfull value of considerationtransfer of capital assetindexed cost of acquisitiondate of transfersection 48

Judgments citing 321 ITR526 (Del) CIT v. Batra Bhatta Company. SLP

ACIT, Jammu vs. Sh Vikramaditya Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 269/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…ITR 49 (Del) KLM Royal Dutch Airlines vs. CIT A at page 63, placitum 19 iii) 289 ITR37 (Mad) Bapalal and Company Exports vs. JCIT. At page 45 Placitum 12 iv) 321 ITR526 (Del) CIT vs. Batra Bhatta Company. SLP dismissed in the case of CIT v Batra Bhatta Co. v) 220 CTR 369 (Raj) CIT vs. Bigbass Maheshwari Sewa Samiti vi) 218 CTR 264 (Raj) CIT vs. Smt. Jyoti Devi vii) A.Y. 2003-04 dated 31.10.2011 Mahishadal Cooperative Marketing & Society Ltd. vs. ITO 80 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, viii) ITA No.2230/Mum/2010 for A.Y. 2001-02 dated 7.10…

ACIT, Cir-II, Jammu vs. Smt. Yashorajya Laxmi, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 268/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…ITR 49 (Del) KLM Royal Dutch Airlines vs. CIT A at page 63, placitum 19 iii) 289 ITR37 (Mad) Bapalal and Company Exports vs. JCIT. At page 45 Placitum 12 iv) 321 ITR526 (Del) CIT vs. Batra Bhatta Company. SLP dismissed in the case of CIT v Batra Bhatta Co. v) 220 CTR 369 (Raj) CIT vs. Bigbass Maheshwari Sewa Samiti vi) 218 CTR 264 (Raj) CIT vs. Smt. Jyoti Devi vii) A.Y. 2003-04 dated 31.10.2011 Mahishadal Cooperative Marketing & Society Ltd. vs. ITO 80 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, viii) ITA No.2230/Mum/2010 for A.Y. 2001-02 dated 7.10…

ACIT, Jammu vs. Dr Karan Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 267/ASR/2007[1998-99\u005cu005cu005cu005cu005cu005cu005cu005c]Status: DisposedITAT Delhi24 Jan 2022

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…ITR 49 (Del) KLM Royal Dutch Airlines vs. CIT A at page 63, placitum 19 iii) 289 ITR37 (Mad) Bapalal and Company Exports vs. JCIT. At page 45 Placitum 12 iv) 321 ITR526 (Del) CIT vs. Batra Bhatta Company. SLP dismissed in the case of CIT v Batra Bhatta Co. v) 220 CTR 369 (Raj) CIT vs. Bigbass Maheshwari Sewa Samiti vi) 218 CTR 264 (Raj) CIT vs. Smt. Jyoti Devi vii) A.Y. 2003-04 dated 31.10.2011 Mahishadal Cooperative Marketing & Society Ltd. vs. ITO 80 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, viii) ITA No.2230/Mum/2010 for A.Y. 2001-02 dated 7.10…

ACIT, Jammu vs. Sh M.K. Ajat Shatru, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 263/ASR/2003[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…ITR 49 (Del) KLM Royal Dutch Airlines vs. CIT A at page 63, placitum 19 iii) 289 ITR37 (Mad) Bapalal and Company Exports vs. JCIT. At page 45 Placitum 12 iv) 321 ITR526 (Del) CIT vs. Batra Bhatta Company. SLP dismissed in the case of CIT v Batra Bhatta Co. v) 220 CTR 369 (Raj) CIT vs. Bigbass Maheshwari Sewa Samiti vi) 218 CTR 264 (Raj) CIT vs. Smt. Jyoti Devi vii) A.Y. 2003-04 dated 31.10.2011 Mahishadal Cooperative Marketing & Society Ltd. vs. ITO 80 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, viii) ITA No.2230/Mum/2010 for A.Y. 2001-02 dated 7.10…

Chandrakant Gulabrao Borde, Pune vs. Income-Tax Officer, Ward - 13(1), Pune

In the result, appeal of the assessee is allowed

ITA 104/PUN/2018[2013-14]Status: DisposedITAT Pune05 Oct 2018AY 2013-14

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Smt. Deepa Khare & Shri D.Y. PanditFor Respondent: Shri Sudhendu Das
Section 10Section 147Section 17Section 28Section 56

…e other. In support of his case, Ld. Counsel relied on the following case laws : 1. Abhinav Bindra Vs. DCIT (2013) 36 CCH 0310 (Delhi Trib.) 2. CIT Vs. Pritam Das Narang (2015) 94 CCH 0014 (Delhi High Court) 3. CIT Vs. Bigabass Maheshwari Sewa Samiti (2008) 220 CTR 369 4. Bakulbhai Ramanlal Patel Vs. ITO (2111) 79 CCH 0204 (Guj. High Court) 5. CIT Vs. Batra (2008) 76 CCH 0918 (Delhi High Court) 6. DIT Vs. M/s. S.R.M.B. Diary Farming (P) Ltd. (Supreme Court) 7. ACIT Vs. Sameer Sudhakar Dighe – ITA No.1327/Mum/2016, dated 13-04-2018 8. CIT Vs. M.Balamuralikrishna 171 ITR 447 (Mad.) 9. G.R. Vishwanath Vs. ITO 29 I…

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd

The appeal stands dismissed

ITTA/163/2012HC Telangana26 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 11Section 12Section 12ASection 13(1)(b)

…stage and the Tribunal has rightly exercised its discretion in setting aside the said order.” 6.5. He has also relied upon the decision of the Rajasthan High Court in case of Commissioner of Income Tax vs. Bigabass Maheshwari Sewa Samiti [2008] 220 CTR 369 (Raj.) wherein it has been held as under:- “11. Coming to question No. 1, a look at the judgment of the Tribunal shows that the learned Tribunal has proceeded on two judgments of Hon'ble the Supreme Court, being in ITO and Ors. v. Lakhmani Mewal Das MANU/SC/0241/1976 : [1976]103ITR437(SC) , and Ganga Saran & Sons (P) Ltd. v. I…

321 ITR526 (Del) CIT v. Batra Bhatta Company. SLP (220 CTR 369) — Cited in 6 Judgments | BharatTax