Ajay Gandhi and Another v. B. Singh and Others

2 SCC 120Reported decision2004#3296 most cited

What is Ajay Gandhi and Another v. B. Singh and Others authority for?

The definition of "High Court" under Section 269 of the Income Tax Act determines the appropriate High Court for appeals, especially in relation to Union Territories.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2022.

Also referred to as

Ajay Gandhi v. B. Singh · 2 SCC 120 · Section 260A · Section 269 · High Court definition · Union Territories · Income Tax Act

Judgments citing Ajay Gandhi and Another v. B. Singh and Others

HARISH SHARMA HUF,B-1, PATODIYA MARG, SHASTRI NAGAR, JAIPUR vs. ITO, WARD-5(3), JAIPUR

In the result the appeal of the assessee is dismissed

ITA 318/JPR/2022[2014-15]Status: DisposedITAT Jaipur11 Nov 2022AY 2014-15
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Chanchal Meena (JCIT)
Section 10(38)Section 133ASection 143(2)Section 143(3)Section 68Section 69C

…s placed on the decision of the High Court of Bombay in New India Assurance Limited Versus CIT, AIR 1958 Bombay 143. It is submitted that the said decision was approved by the Hon'ble Supreme Court in Ajay Gandhi and Another Versus B. Singh and Others, (2004) 2 SCC 120 wherein it was pointed out that the Income Tax Appellate Tribunal exercised judicial function and has trappings of a Court and that it is the ultimate fact finding authority under the Act. The Learned Standing Counsel referred to Section 107 and Order 41 CPC to explain the powers to the Appellate Court and as to how this Court can exercise the juri…

PR. COMMISSIONER OF INCOME TAX 1 vs. M/S ABC PAPERS LIMITED

Appeal is dismissed by upholding the order dated 07

C.A. No.-004252-004252 - 2022Supreme Court18 Aug 2022

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

Section 127Section 132(1)Section 143Section 260A

…would lie. Even Section 26917 which defines ‘High Court’ merely relates the High Court in any State with the High Court for that State and further prescribes specific High Courts for each of the U.T. It is this uncertainty about identification 15 (2004) 2 SCC 120. 16 (2005) 279 ITR 305 (Mad). 17 269. Definition of "High Court”. — In this Chapter, — “High Court” means— (i) in relation to any State, the High Court for that State; (ii) in relation to the Union territory of Delhi, the High Court of Delhi; 2 [* * * * *] 3 [* * * * * ] (iv) in relation to the Union territory of the…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. AAYUSH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/88/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance was placed on the decision of the Hon’ble Division Bench of this Court in C.C.A.P. Limited Versus Commissioner of Income Tax 34. The next submission was on the effect of Section 10 (38) of the Act. Reference was made to Section 2 (13) of the Act which defines the term “bus…

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