46 STC 264 (Mad), CIT v. Ramsevak Paul

133 ITR 204High Court1982#16655 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2022.

Judgments citing 46 STC 264 (Mad), CIT v. Ramsevak Paul

Mohammed Sherief vs. The Commissioner of Income Tax

ITA/7/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

…recorded by the Authorities, this Court appreciates them as findings of fact and does not verify, for the first time viz. whether the satisfaction as contemplated under Section 153C is recorded or not by the officer who searched the premises of 4 (1982) 133 ITR 204 (Cal.) 5 (2003) 263 ITR 255 (SC) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -18- E. Shamsudeen. 7. By way of reply Mr. Kuryan Thomas argues that it cannot be gainsaid that the assessee did not object to the initiation of assessment through a notice under Section 153C of the Act. Paragraph 5 of the order of the Commissioner…

Mohammed Sherief vs. The Commissioner of Income Tax

ITA/2/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

…recorded by the Authorities, this Court appreciates them as findings of fact and does not verify, for the first time viz. whether the satisfaction as contemplated under Section 153C is recorded or not by the officer who searched the premises of 4 (1982) 133 ITR 204 (Cal.) 5 (2003) 263 ITR 255 (SC) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -18- E. Shamsudeen. 7. By way of reply Mr. Kuryan Thomas argues that it cannot be gainsaid that the assessee did not object to the initiation of assessment through a notice under Section 153C of the Act. Paragraph 5 of the order of the Commissioner…

Ppn Properties Pvt. Ltd., Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…t, therefore, approve the broad proposition laid down in that regard in Deputy Commissioner of Commercial Taxes v. Indian Refrigeration Industries P. Ltd. [1980] 46 STC 264 (Mad), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Bom) [FB]. [1993] 200 ITR 614W (SC)” 15. He further relied of the Hon’ble Supreme Court in the case of CIT Vs. K…

Prashant Agencies Pvt. Ltd., Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…t, therefore, approve the broad proposition laid down in that regard in Deputy Commissioner of Commercial Taxes v. Indian Refrigeration Industries P. Ltd. [1980] 46 STC 264 (Mad), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Bom) [FB]. [1993] 200 ITR 614W (SC)” 15. He further relied of the Hon’ble Supreme Court in the case of CIT Vs. K…

Fateh Chand Charitable Trust, Muzaffarnagar vs. Addl. CIT, Meerut

In the result, the Appeal of the assessee is dismissed

ITA 289/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jun 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR
Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 148Section 254

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER A.Y. : 2005-06 FATEH CHAND CHARITABLE TRUST, VS. ADDL. CIT, RANGE-2 115 KM MILE STONE, MUZZAFARNAGAR DELHI DEHRADUN HIGHWAY, MUZAFFARNGAR (PAN:AAATF1445N) (Appellant) (Respondent) Assessee by : Sh. K. Sampath, Adv. Department by : Sh. Anil Kr. Sharma, Sr. DR O R D E R PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 20.9.2011 of the Ld. CIT(A), Muzaffarngar relevant to assessment year 2005-06 on the following grounds:- 1. Tha…

46 STC 264 (Mad), CIT v. Ramsevak Paul (133 ITR 204) — Cited in 5 Judgments | BharatTax