62 1TR 34 (Bom.), Gannon Dunkerley & Co. Ltd. v. CIT

125 ITR 326High Court1980#22267 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2024.

Sections most often in play

Section 133(6)Section 142(1)Section 143(3)Section 271(1)(c)Section 41(1)

Judgments citing 62 1TR 34 (Bom.), Gannon Dunkerley & Co. Ltd. v. CIT

Saket Agarwal, Jaipur vs. ITO Ward 2(3) Jaipur, Jaipur

In the result appeal filed by the assessee is allowed

ITA 646/JPR/2024[2014-15]Status: DisposedITAT Jaipur01 Oct 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Ms. Satwika Jhan, AdvFor Respondent: Ms. Alka Gautam (CIT) a
Section 143(2)Section 143(3)Section 271(1)(c)Section 41(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 646/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 Saket Agarwal cuke The ITO, 27, Everest Vihar, Kings Road, Vs. Ward-2(3), Jaipur. Nirman Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEKPA9319Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Ms. Satwika Jhan, Adv. jktLo dh vksj ls@ Rev…

Anil Kumar Dangayach HUF, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 976/JPR/2016[2012-13]Status: DisposedITAT Jaipur20 Mar 2018AY 2012-13

Bench: Or At The Time Of Hearing.

For Appellant: Shri S.L. Poddar &For Respondent: Shri L.R. Meena (CIT)
Section 41(1)Section 44A

…liability. These decisions are Shridhar Udai Narayan v. CIT [1962] 45 ITR 577 (All.), J.K. Chemicals Ltd. v. CIT [1966] 62 1TR 34 (Bom.), Gannon Dunkerley & Co. Ltd. v. CIT [1976] 102 ITR 428 (Bom.), CIT v. Sadabhakti Prakashan Printing Press (P.) Ltd. [1980] 125 ITR 326 (Bom.), CIT v. V.T. Kuttappu & Sons [1974] 96 ITR 327 (Ker.), Liquidator, Mysore Agencies (P.) Ltd. v. CIT [1978] 114 ITR 853 (Kar.), CIT v. Sugauli Sugar Works (P.) Ltd. [1983] 140 ITR 286 (Cal.), Bijli Cotton Mill (P.) Ltd. v. CIT [1971] 81 ITR 400 (All.) and Bhagwat Prasad & Co. v. CIT [1975] 99 ITR 111 (All.). 4. The learned counsel for the r…

CIT vs. Chipsoft Technology Pvt Ltd

The appeal is allowed in the

ITA/598/2011HC Delhi20 Jul 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 41Section 41(1)

…ilateral act of the parties resulting in the liability ceasing to exist in law, merely because the recovery of the same has become time-barred. (J.K. Chemicals Ltd. v. CIT [1966] 62 ITR 34 (Bom), CIT v. Sadabhakti Prakashan Printing Press (P.) Ltd. [1980] 125 ITR 326 (Bom), CIT v. V.T. Kuttappu & Sons [1974] 96 ITR 327 (Ker), Liquidator, Mysore Agencies Pvt. Ltd. v. CIT [1978] 114 ITR 853 (Kar), and Bhagwat Prasad & Co. v. CIT [1975] 99 ITR 111 (All). It was also held in those judgments that the mere fact that the assessee did not show the amount as his trading liability in his account books did not affe…