Addl. CIT v. Ganeshilal Lal Chand

154 ITR 274High Court1985#13475 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2025.

Issues it is cited on

section 148(1)borrowed satisfactionsundry creditorssection 151section 139(1)reassessment proceedingssection 139section 148section 147section 14nfac

Judgments citing Addl. CIT v. Ganeshilal Lal Chand

Income Tax Officer, Mohali Punjab vs. Taj Land Developefrs and Promoters Private Limited, Sector Mohali Punjab

In the result, appeal is dismissed

ITA 606/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh22 Sept 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 1Section 139Section 147Section 148Section 151

…decisions in CIT vs. A. Raman & Co. (1968) 67 ITR 11 (SC) and Bankipur Club Ltd, vs. CIT 1972 CTR (SC) 245 : (1971) 82 ITR 831 (SC). Similar view has been taken by the Rajasthan High Court in Addl. CIT vs. Ganeshilal Lal Chand (1984) 43 CTR (Rai) 120 : (1985) 154 ITR 274 (Raj)., On behalf of the Revenue, CIT vs. Ahmedabad Manufacturing and Calico Printing Co. Ltd. 1976 CTR (Gui) 214 : (1977) 106 ITR 159 (Gui), a decision of the Gujarat High Court was cited. On a consideration of the matter, we are of the view that in view of the aforesaid Supreme Court decisions, the view taken by the Rajasthan High Court is corr…

Smt. Bharti Singh, Amritsar vs. Assistant Commissioner of Income Tax Circle-3, Amritsar

Appeals of the appellant are disposed of in the terms indicated as above

ITA 226/ASR/2023[2011-12]Status: DisposedITAT Amritsar21 Sept 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

…Co. (1968) 67 ITR 11 (SC) and Bankipur Club Ltd, vs. CIT 1972 CTR (SC) 245 Bharti Singh v. Asstt.CIT : (1971) 82 ITR 831 (SC) . Similar view has been taken by the Rajasthan High Court in Addl. CIT vs. Ganeshilal Lal Chand (1984) 43 CTR (Rai) 120 : (1985) 154 ITR 274 (Raj). 9. Following the coordinate Bench decision in “Gaurav Joshi versus Income Tax Officer”, (Supra) we hold that the AO recorded the reasons which were not found to exists on the record in as much as additions were made and therefore, we hold that the reassessment framed deserves to be quashed as being without jurisdiction. 10. Since, the…

Smt. Bharti Singh, Amritsar vs. Assistant Commissioner of Income Tax Circle-3, Amritsar

Appeals of the appellant are disposed of in the terms indicated as above

ITA 222/ASR/2023[2013-14]Status: DisposedITAT Amritsar21 Sept 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

…Co. (1968) 67 ITR 11 (SC) and Bankipur Club Ltd, vs. CIT 1972 CTR (SC) 245 Bharti Singh v. Asstt.CIT : (1971) 82 ITR 831 (SC) . Similar view has been taken by the Rajasthan High Court in Addl. CIT vs. Ganeshilal Lal Chand (1984) 43 CTR (Rai) 120 : (1985) 154 ITR 274 (Raj). 9. Following the coordinate Bench decision in “Gaurav Joshi versus Income Tax Officer”, (Supra) we hold that the AO recorded the reasons which were not found to exists on the record in as much as additions were made and therefore, we hold that the reassessment framed deserves to be quashed as being without jurisdiction. 10. Since, the…

Smt. Bharti Singh, Amritsar vs. Assistant Commissioner of Income Tax Circle-3, Amritsar

Appeals of the appellant are disposed of in the terms indicated as above

ITA 221/ASR/2023[2012-13]Status: DisposedITAT Amritsar21 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

…Co. (1968) 67 ITR 11 (SC) and Bankipur Club Ltd, vs. CIT 1972 CTR (SC) 245 Bharti Singh v. Asstt.CIT : (1971) 82 ITR 831 (SC) . Similar view has been taken by the Rajasthan High Court in Addl. CIT vs. Ganeshilal Lal Chand (1984) 43 CTR (Rai) 120 : (1985) 154 ITR 274 (Raj). 9. Following the coordinate Bench decision in “Gaurav Joshi versus Income Tax Officer”, (Supra) we hold that the AO recorded the reasons which were not found to exists on the record in as much as additions were made and therefore, we hold that the reassessment framed deserves to be quashed as being without jurisdiction. 10. Since, the…

Preeti Bajaj, Ludhiana vs. Dy Commissioner of Income Tax, Ludhiana

In the result, both the captioned appeals of the assessees are hereby allowed

ITA 172/CHANDI/2017[2001-02]Status: DisposedITAT Chandigarh24 Jan 2019AY 2001-02

Bench: The Itat On 08.08.2017 Which Led To The Disposal Of The Appeals For Non- Representation Was On Account Of The Bonafide Belief That The Itas 171 & 172/Chd/2017 Page 2 Of 5

For Appellant: Shri Saarbjit Garg, CAFor Respondent: Shri Manjit Singh, Sr.DR
Section 147Section 254(2)

…. This view of ours finds support from the Supreme Court decisions in CIT v. A. Raman and Co. [1968] 67 ITR 11 and Bankipur Club Ltd. v. CIT [1971] 82 ITR 831. Similar view has been taken by the Rajasthan High Court in Addl. CIT v. Ganeshilal Lal Chand [1985] 154 ITR 274. On behalf of the Revenue, CIT v. Ahmedabad Manufacturing and Calico Printing Co. Ltd. [1977] 106 ITR 159, a decision of the Gujarat High Court was cited. On a consideration of the matter, we are of the view that in view of the aforesaid Supreme Court decisions, the view taken by the Rajasthan High Court is correct and the view taken by the Gujar…

Nirmal Bajaj, Ludhiana vs. Dy Commissioner of Income Tax, Ludhiana

In the result, both the captioned appeals of the assessees are hereby allowed

ITA 171/CHANDI/2017[2001-02]Status: DisposedITAT Chandigarh24 Jan 2019AY 2001-02

Bench: The Itat On 08.08.2017 Which Led To The Disposal Of The Appeals For Non- Representation Was On Account Of The Bonafide Belief That The Itas 171 & 172/Chd/2017 Page 2 Of 5

For Appellant: Shri Saarbjit Garg, CAFor Respondent: Shri Manjit Singh, Sr.DR
Section 147Section 254(2)

…. This view of ours finds support from the Supreme Court decisions in CIT v. A. Raman and Co. [1968] 67 ITR 11 and Bankipur Club Ltd. v. CIT [1971] 82 ITR 831. Similar view has been taken by the Rajasthan High Court in Addl. CIT v. Ganeshilal Lal Chand [1985] 154 ITR 274. On behalf of the Revenue, CIT v. Ahmedabad Manufacturing and Calico Printing Co. Ltd. [1977] 106 ITR 159, a decision of the Gujarat High Court was cited. On a consideration of the matter, we are of the view that in view of the aforesaid Supreme Court decisions, the view taken by the Rajasthan High Court is correct and the view taken by the Gujar…

Shri Gaurav Joshi, Jalandhar vs. Income Tax Oficer Ward-1(5), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 274/ASR/2018[2010-11]Status: DisposedITAT Amritsar16 Jan 2019AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.274/Asr./2018 : Asstt. Year : 2010-11 Sh. Gaurav Joshi, Vs Income Tax Officer, C/O Sh. Ashray Sarna, Adv., B- Ward-1(5), 18, Vakil Building, Model Jalandhar Town Road, Jalandhar (Appellant) (Respondent) Pan No. Amjpj3603P Assessee By : Sh. Ashray Sarna, Ca. Revenue By : Sh. Bhawani Shankar, Dr Date Of Hearing : 10.01.2019 Date Of Pronouncement : 16.01.2019

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Bhawani Shankar, DR
Section 143(3)Section 147Section 148Section 69

…r./2018 6 Gaura Joshi Raman & Co. (1968) 67 ITR 11 (SC) and Bankipur Club Ltd, vs. CIT 1972 CTR (SC) 245 : (1971) 82 ITR 831 (SC) . Similar view has been taken by the Rajasthan High Court in Addl. CIT vs. Ganeshilal Lal Chand (1984) 43 CTR (Rai) 120 : (1985) 154 ITR 274 (Raj). , On behalf of the Revenue, CIT vs. Ahmedabad Manufacturing and Calico Printing Co. Ltd. 1976 CTR (Gui) 214 : (1977) 106 ITR 159 (Gui), a decision of the Gujarat High Court was cited. On a consideration of the matter, we are of the view that in view of the aforesaid Supreme Court decisions, the view taken by the Rajasthan High Court is cor…

Addl. CIT v. Ganeshilal Lal Chand (154 ITR 274) — Cited in 7 Judgments | BharatTax