Abhay Pratap Singh Sengar v. ITO

108 ITD 8Income Tax Appellate Tribunal#18661 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2010.

Judgments citing Abhay Pratap Singh Sengar v. ITO

The Commissioner of Income Tax-Xvi vs. Karan Bihari Thapar

ITA/1362/2010HC Delhi14 Sept 2010
Section 148Section 260ASection 6(6)

…in nature and cannot be given retrospective effect. In fact, the Tribunal in this context has rightly observed as under :- “5. …………….All these factors have been observed by Lucknow Bench of the Tribunal in the case of Abhay Pratap Singh Sengar vs. ITO, 108 ITD 8 holding as under:- 15. Though in the notes on clauses it has been mentioned that the proposed amendment is clarificatory in nature, but the amendment has been made applicable in relation to the assessment year 2004-05 and subsequent years which is evident from Finance Bill, 2003 introducing this amendment (2003) 260 ITR 41 (St). I…

The Commissioner of Income Tax-Xvi vs. Karan Bihari Thapar

ITA/1363/2010HC Delhi14 Sept 2010
Section 148Section 260ASection 6(6)

…in nature and cannot be given retrospective effect. In fact, the Tribunal in this context has rightly observed as under :- “5. …………….All these factors have been observed by Lucknow Bench of the Tribunal in the case of Abhay Pratap Singh Sengar vs. ITO, 108 ITD 8 holding as under:- 15. Though in the notes on clauses it has been mentioned that the proposed amendment is clarificatory in nature, but the amendment has been made applicable in relation to the assessment year 2004-05 and subsequent years which is evident from Finance Bill, 2003 introducing this amendment (2003) 260 ITR 41 (St). I…

Commissioner of Income Tax vs. Karan Bihari Thapar

ITA - 1363 / 2010HC Delhi14 Sept 2010
Section 148Section 260ASection 6(6)

…in nature and cannot be given retrospective effect. In fact, the Tribunal in this context has rightly observed as under :- “5. …………….All these factors have been observed by Lucknow Bench of the Tribunal in the case of Abhay Pratap Singh Sengar vs. ITO, 108 ITD 8 holding as under:- 15. Though in the notes on clauses it has been mentioned that the proposed amendment is clarificatory in nature, but the amendment has been made applicable in relation to the assessment year 2004-05 and subsequent years which is evident from Finance Bill, 2003 introducing this amendment (2003) 260 ITR 41 (St). I…

Commissioner of Income Tax vs. Karan Bihari Thapar

ITA - 1362 / 2010HC Delhi14 Sept 2010
Section 148Section 260ASection 6(6)

…in nature and cannot be given retrospective effect. In fact, the Tribunal in this context has rightly observed as under :- “5. …………….All these factors have been observed by Lucknow Bench of the Tribunal in the case of Abhay Pratap Singh Sengar vs. ITO, 108 ITD 8 holding as under:- 15. Though in the notes on clauses it has been mentioned that the proposed amendment is clarificatory in nature, but the amendment has been made applicable in relation to the assessment year 2004-05 and subsequent years which is evident from Finance Bill, 2003 introducing this amendment (2003) 260 ITR 41 (St). I…

Abhay Pratap Singh Sengar v. ITO (108 ITD 8) — Cited in 4 Judgments | BharatTax