73 (DEL) 45. In P. C Gulati, Voluntary Liquidator, Panipat Electric Supply Co. Ltd. v. CIT, Delhi

154 ITR 478High Court1985#22752 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2011 to 2021.

Judgments citing 73 (DEL) 45. In P. C Gulati, Voluntary Liquidator, Panipat Electric Supply Co. Ltd. v. CIT, Delhi

Bcl Securities Pvt Ltd, Gurgaon vs. ACIT Circle-4(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1615/DEL/2020[2015-16]Status: DisposedITAT Delhi08 Oct 2021AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.K. Tulsiyan, AdvFor Respondent: Ms. Rinku Singh, Sr.DR

Section 14ASection 28Section 36Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.1615/DEL/2020 Assessment Year: 2015-2016 M/s. BCL Secure Premises vs. Assistant Commissioner of Pvt. Ltd., Income Tax, 7th Floor, Plot No.14A, Circle-4(1), VIOM Building Maruti New Delhi. Industrial Complex, Gurgaon, Haryana. TAN/PAN: AACCB7913Q (Appellant) (Respondent) Appellant by: Shri S.K. Tulsiyan, Adv. Ms. Parnashree Banerjee, Adv. Shri Lakshya Budhiraja, CA Respondent by: Ms. Rinku Singh, Sr.DR Date of hearing: 11 08 2021 Date of pronouncement:…

Sh. Vikas Kapoor, Delhi vs. ACIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 5936/DEL/2016[2008-09]Status: DisposedITAT Delhi28 Mar 2017AY 2008-09

Bench: Shri H.S. Sidhuassessment Year: 2008-09

For Appellant: SH. V.K.SABHARWAL, ADV. &For Respondent: MS. BEDOBINA CHAUDHURI, SR. DR

Section 139(1)Section 142(1)Section 143Section 143(1)Section 143(3)Section 147Section 148

…cutta & Anr., (1961) 41 ITR 191 (SC) 44. CIT v. Shri Ttrath Ram Ahuja (HUF), (2008) 306ITR 173 (DEL) 45. In P. C Gulati, Voluntary Liquidator, Panipat Electric Supply Co. Ltd. v. CIT, Delhi, (1972) 86ITR 501 (DEL), 46. Harish Chandra & Ors. v. CIT, (1985) 154 ITR 478 (DEL) Topandas Kundanmal v. CIT, (1978) 114 ITR 237 (GUJ) were also quoted with approval. 47: CIT, West Bengal II v. Hindustan Housing & Land Development Trust Limited, (1986) 161 ITR 524 (SC). 48. New Friends Co-operative House Building Society Ltd. v. CIT & Anr., (2010) 327 ITR 39 (P&H) 49.ITO, Calcutta & Ors. v. Lakhmani Mewal Das, (1972…

M/S Central India Electric Supply Co.Ltd vs. ITO-Company Circle X & Ors

The appeal is allowed leaving the parties to bear their own

ITA - 17 / 1999HC Delhi28 Jan 2011

Bench: Us In The Present Appeal, Are: “(1) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Was Justified In Holding That Re-Assessment Proceedings Under Section 147(A) Read With Section 148 Of The Income-Tax Act, 1961 Had Been Rightly Initiated Against The Assessee?

Section 143(3)Section 147Section 148Section 151Section 54

…e taxable in the assessment year 1955-56, but became assessable only in the previous year relevant to the assessment year 1963-64 when such price was settled. 14. A judgment commonly relied upon by both the sides was Harish Chandra & Ors. v. CIT, (1985) 154 ITR 478 (DEL) on the issue of year of chargeability in case of compulsory acquisition. In our considered view, the relevant ratio of the judgment, which would apply to this case, is that in case of such compulsory acquisition, no debt is due or was due until the amount of compensation is judicially determined at all stages provided in the Land Acq…