ACIT v. Hans Raj Gandhi

37 ITR 418Reported decision#7883 most cited

What is ACIT v. Hans Raj Gandhi authority for?

An assessee is entitled to the adjustment of seized cash against their advance tax liability. Consequently, no interest under sections 234A or 234B can be charged if the department fails to respond to the assessee's request for such an adjustment.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2018.

Also referred to as

ACIT v. Hans Raj Gandhi · 37 ITR 418 · adjustment of seized cash · advance tax liability · interest u/s 234A · interest u/s 234B · ITAT Chandigarh

Judgments citing ACIT v. Hans Raj Gandhi

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 935/JPR/2016[2010-11]Status: DisposedITAT Jaipur30 Jul 2018AY 2010-11
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 934/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 933/JPR/2016[2008-09]Status: DisposedITAT Jaipur30 Jul 2018AY 2008-09
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 932/JPR/2016[2007-08]Status: DisposedITAT Jaipur30 Jul 2018AY 2007-08
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 924/JPR/2016[2012-13]Status: DisposedITAT Jaipur30 Jul 2018AY 2012-13
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 923/JPR/2016[2011-12]Status: DisposedITAT Jaipur30 Jul 2018AY 2011-12
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 922/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 921/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 920/JPR/2016[2008-09]Status: DisposedITAT Jaipur30 Jul 2018AY 2008-09
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 919/JPR/2016[2007-08]Status: DisposedITAT Jaipur30 Jul 2018AY 2007-08
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 938/JPR/2016[2013-14/Q3]Status: DisposedITAT Jaipur25 Jul 2018
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 937/JPR/2016[2012-13]Status: DisposedITAT Jaipur25 Jul 2018AY 2012-13
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 936/JPR/2016[2011-12]Status: DisposedITAT Jaipur25 Jul 2018AY 2011-12
Section 132Section 143(3)Section 153A

…B & ITA 919 to 924/JP/2016 & 932 to 938/JP/2016 20 Prakash Chand Sharma Vs ACIT 234C of the Act accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon I…

DCIT, Jaipur vs. Jadau Jewellers & Mfg (P) Ltd., Jaipur

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

ITA 502/JPR/2016[2010-11]Status: DisposedITAT Jaipur28 Feb 2017AY 2010-11
For Appellant: Shri Vijay Goyal and Shri Gulshan Agarwal, CAFor Respondent: Shri R.A. Verma, Addl.CIT - DR
Section 142Section 144Section 153A

…34 B & 234C accordingly after giving credit of amount seized against the advance tax liability fallen due on 15th March 2009. 58 M/s. Jadau Jewellers & Manufacturers (P) Ltd. vs. DCIT, Central Circle- 2, Jaipur In case of ACIT Vs Hans Raj Gandhi reported in 37 ITR 418, Hon'ble ITAT Chandigarh has held that assessee was entitled to adjustment of seized cash against advance tax liability and therefore no interest could be charged u/s 234A & 234B in the event of department not responding to assessee's request for adjustment of cash seized against advance tax liability. Here I would like to refer decision of Hon IT…