6. CIT v. Bihari Lal Agrawal

45 Taxmann.com 336High Court2014#12811 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 139(9)section 54ecannual valuesection 292bbsection 54fsection 292bsection 54section 292section 145(3)long term capital gainschange of opinionsection 29

Judgments citing 6. CIT v. Bihari Lal Agrawal

ACIT, Central Circle-2, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

Kumar Arunodaya, Patna vs. Assistant Commissioner of Income Tax - 6, Patna [New – Deputy Commissioner of Income Tax, Central Circle – 2, Patna]

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

ACIT, Circle-4, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

DCIT, Circle-4, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

Kumar Arunosaya, Patna vs. A.O., Circle-6, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

Solar Turbines International Company (Singapore Branch of Solar Turbines Int'L Company, Usa)`, Bangalore vs. The Assistant Director of Income-Tax, Dehradun

In the result, all the three appeals of the assessee are allowed

ITA 2016/DEL/2015[2007-08]Status: DisposedITAT Delhi02 Apr 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.2015 & 2016/Del/2015 Assessment Years: 2005-06, 2007-08 & 2010-11 M/s Solar Turbines International Co., vs Asstt. Director of Income-tax C/o Deloitte Haskins & Sells, International Taxation, Deloitte Centre, Dehradun. Anchorage II, #100/2, Richmond Road, Bangalore. PAN: AAJCS3585J (Respondent) (Appellant) Assessee by: Shri Girish Dave, Advocate Shri Sunil Bhatt, Advocate Department by: Shri G.K. Dhall,CIT (Intl. Taxation) Date of Hearing: 14.03.2…

Solar Turbines International Company (Singapore Branch of Solar Turbines Int'L Company, Usa)`, Bangalore vs. The Assistant Director of Income-Tax, Dehradun

In the result, all the three appeals of the assessee are allowed

ITA 2015/DEL/2015[2005-06]Status: DisposedITAT Delhi02 Apr 2019AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.2015 & 2016/Del/2015 Assessment Years: 2005-06, 2007-08 & 2010-11 M/s Solar Turbines International Co., vs Asstt. Director of Income-tax C/o Deloitte Haskins & Sells, International Taxation, Deloitte Centre, Dehradun. Anchorage II, #100/2, Richmond Road, Bangalore. PAN: AAJCS3585J (Respondent) (Appellant) Assessee by: Shri Girish Dave, Advocate Shri Sunil Bhatt, Advocate Department by: Shri G.K. Dhall,CIT (Intl. Taxation) Date of Hearing: 14.03.2…

M/S. Solar Turbines International Company, Bangalore vs. ADIT, Dehradun

In the result, all the three appeals of the assessee are allowed

ITA 1985/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Apr 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.2015 & 2016/Del/2015 Assessment Years: 2005-06, 2007-08 & 2010-11 M/s Solar Turbines International Co., vs Asstt. Director of Income-tax C/o Deloitte Haskins & Sells, International Taxation, Deloitte Centre, Dehradun. Anchorage II, #100/2, Richmond Road, Bangalore. PAN: AAJCS3585J (Respondent) (Appellant) Assessee by: Shri Girish Dave, Advocate Shri Sunil Bhatt, Advocate Department by: Shri G.K. Dhall,CIT (Intl. Taxation) Date of Hearing: 14.03.2…

6. CIT v. Bihari Lal Agrawal (45 Taxmann.com 336) — Cited in 8 Judgments | BharatTax