Ajay Gandhi and Another v. B. Singh and Others

2 SCC 120Reported decision2004#2813 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.

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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

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

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…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.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

DCIT 6(1)(2), Mumbai vs. Birla Sun Life Insurance Co. Ltd, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 6504/MUM/2016[2005-06]Status: DisposedITAT Mumbai25 Apr 2018AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 10Section 143(3)Section 44

…ght of the above Jurisdictional High Court and ITAT the A.O. is directed to give appropriate relief to the appellant. Reliance me on the decisions of Hon. Apex Court in the cases of Ajay Gandhi Vs B. Singh (2004) (265 ITR 451) and ITAT Vs V.K. Agarwal (1999) (235 ITR 175) wherein the M/s. Birla Sun Life Insurance Co. Ltd., Hon. Apex Court has held that the Hon. ITAT is a "Court" and so interfering with administration of justice of the Hon. ITAT will amount to contempt of Court and so the A.O. us directed accordingly. 6. Learned DR fairly conceded that issue is covered by the decision of the Tribunal in assessee’…