350 ITR 157 (All HC) CIT v. Diksha Singh (2013) 350 ITR 157 (All HC) CIT v. Diksha Singh

364 ITR 423High Court2014#24675 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2022.

Judgments citing 350 ITR 157 (All HC) CIT v. Diksha Singh (2013) 350 ITR 157 (All HC) CIT v. Diksha Singh

Asstt. CIT - 1(1)(1), Mumbai vs. M/S. Global Holding Corporation P. Ltd., Mumbai

In the result, the appeal of the In the result, the appeal of the Revenue is dismissed

ITA 577/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Dec 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Acit-1(1)(1), M/S Global Holding 579, Aayakar Bhavan, Corporation Pvt. Ltd., Vs. M.K. Road, 201A, Janmbhoomi Chambers, Mumbai-400020. 29 Walchand Hirachand, Ballard Estate, Mumbai- 400038. Pan No. Aaacn 8301 L Appellant Respondent : Revenue By Mr. Rakesh Garg, Cit-Dr : Assessee By Mr. K. Shivaram, Sr. Adv. & Ms. Neelam Jadhav, Ar : Date Of Hearing 11/10/2022 : Date Of Pronouncement 22/12/2022

For Respondent: Revenue by Mr. Rakesh Garg, CIT-DR

Section 132Section 143(1)Section 245D(6)

…HC) Neetu Agarwal (Smt.) v. UOI (2011) 330 ITR 422 (All HC) (ii) CIT v. Diksha Singh (2013) 350 ITR 157 (All HC) CIT v. Diksha Singh (2013) 350 ITR 157 (All HC) CIT v. Diksha Singh (2013) 350 ITR 157 (All HC) (iii) Omaxe v. DCIT (2014) 3 Omaxe v. DCIT (2014) 364 ITR 423 (Delhi HC) 64 ITR 423 (Delhi HC) (iv) Komalkant Fakirchand Sharma v. DCIT (2019) 417 ITR Komalkant Fakirchand Sharma v. DCIT (2019) 417 ITR Komalkant Fakirchand Sharma v. DCIT (2019) 417 ITR 11 (Guj HC) 11 (Guj HC) 5. We have heard the rival contentions and perused the material We have heard the rival contentions and perused the material We have…

Pravesh Kumar Garg, New Delhi vs. ACIT Circle-47(1), New Delhi

The appeal of the assessee is allowed and the penalty is deleted

ITA 1641/DEL/2020[2017-18]Status: DisposedITAT Delhi14 Feb 2022AY 2017-18

Bench: Shri Amit Shukla & Shri Pradip Kumar Kedia

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Ajay Kumar, Senior DR

Section 115BSection 143(1)Section 143(3)Section 154Section 154(3)Section 245CSection 245D(1)Section 245D(4)Section 245FSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA No.1641/Del./2020 (ASSESSMENT YEAR : 2017-18) Shri Pravesh Kumar Garg, vs. ACIT, Circle 47(1), C/o Raj Kumar & Associates, CA New Delhi. L – 7A (LGF), South Extension Part II, New Delhi – 110 049. (PAN : AAAPG2583J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Raj Kumar, CA Shri J.P. Sharma, CA REVENUE BY : Shri Ajay Kumar, Senior DR Date of Hearing : 14.02.2022 Date of Order : 14.02.2022 O R D E R PER AMIT SHUKLA, JM :…

M/S Radic Khaitan Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 4355/DEL/2015[2005-06]Status: DisposedITAT Delhi11 Apr 2019AY 2005-06

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2005-06]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)

Section 132Section 153ASection 245Section 245D(4)

…under Section 245D (4), it is not possible to countenance a situation where it can be said that the assessee's claim for deduction under Section 80IB (10) was not the subject matter of the order. “ 21. The Hon'ble High Court of Delhi in the case of Omaxe Ltd 364 ITR 423 had the occasion to consider similar averments as made by the present ld. DR that finality attaches itself only in respect of the matters which are considered by the Income tax Settlement Commission in the application before us and dealt with in the order. 22. The Hon'ble High Court considered the relevant provisions which read as under: “14. I…