Anupam Sushil Garg v. CIT

265 ITR 474High Court2004#10699 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 69BSection 115BBESection 139Section 143(3)Section 153ASection 69Section 129Section 132

Issues it is cited on

section 153a(b)section 2(45)settlement applicationtrue and full disclosuresection 10(1)surrender of incomesection 139(5)section 129section 271bsection 271aacsection 69bsection 10a

Judgments citing Anupam Sushil Garg v. CIT

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

…pleted assessments. It is a settled principle of law that what cannot be done directly can also not be done indirectly. Reference can be made on the judgment rendered by Hon'ble Allahabad High Court in Anupam Sushil Garg v. CIT (2003) 185 CTR (All) 505 [2004] 265 ITR 474 (All). When rules of interpretation are applied it would not allow making of fresh claims as such Principle of interpretation laid by Hon'ble apex Court in Poppatlal Shah v. State of Madras 1953 AIR 274 (SC) reads as under: "It is a settled rule of construction that to ascertain the legislative intent, all the constituent parts of a statute are…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…pleted assessments. It is a settled principle of law that what cannot be done directly can also not be done indirectly. Reference can be made on the judgment rendered by Hon'ble Allahabad High Court in Anupam Sushil Garg v. CIT [2003] 185 CTR (All) 505 [2004] 265 ITR 474 (All). When rules of interpretation are applied it would not allow making of fresh claims as such. Principle of interpretation laid by Hon'ble apex Court in Poppatial Shah v. State of Madras 1953 AIR 274 (SC) reads as under: "It is a settled rule of construction that to ascertain the legislative intent, all the constituent parts of a statute are…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…pleted assessments. It is a settled principle of law that what cannot be done directly can also not be done indirectly. Reference can be made on the judgment rendered by Hon'ble Allahabad High Court in Anupam Sushil Garg v. CIT [2003] 185 CTR (All) 505 [2004] 265 ITR 474 (All). When rules of interpretation are applied it would not allow making of fresh claims as such. Principle of interpretation laid by Hon'ble apex Court in Poppatial Shah v. State of Madras 1953 AIR 274 (SC) reads as under: "It is a settled rule of construction that to ascertain the legislative intent, all the constituent parts of a statute are…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…pleted assessments. It is a settled principle of law that what cannot be done directly can also not be done indirectly. Reference can be made on the judgment rendered by Hon'ble Allahabad High Court in Anupam Sushil Garg v. CIT [2003] 185 CTR (All) 505 [2004] 265 ITR 474 (All). When rules of interpretation are applied it would not allow making of fresh claims as such. Principle of interpretation laid by Hon'ble apex Court in Poppatial Shah v. State of Madras 1953 AIR 274 (SC) reads as under: "It is a settled rule of construction that to ascertain the legislative intent, all the constituent parts of a statute are…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…pleted assessments. It is a settled principle of law that what cannot be done directly can also not be done indirectly. Reference can be made on the judgment rendered by Hon'ble Allahabad High Court in Anupam Sushil Garg v. CIT [2003] 185 CTR (All) 505 [2004] 265 ITR 474 (All). When rules of interpretation are applied it would not allow making of fresh claims as such. Principle of interpretation laid by Hon'ble apex Court in Poppatial Shah v. State of Madras 1953 AIR 274 (SC) reads as under: "It is a settled rule of construction that to ascertain the legislative intent, all the constituent parts of a statute are…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…pleted assessments. It is a settled principle of law that what cannot be done directly can also not be done indirectly. Reference can be made on the judgment rendered by Hon'ble Allahabad High Court in Anupam Sushil Garg v. CIT [2003] 185 CTR (All) 505 [2004] 265 ITR 474 (All). When rules of interpretation are applied it would not allow making of fresh claims as such. Principle of interpretation laid by Hon'ble apex Court in Poppatial Shah v. State of Madras 1953 AIR 274 (SC) reads as under: "It is a settled rule of construction that to ascertain the legislative intent, all the constituent parts of a statute are…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…pleted assessments. It is a settled principle of law that what cannot be done directly can also not be done indirectly. Reference can be made on the judgment rendered by Hon'ble Allahabad High Court in Anupam Sushil Garg v. CIT [2003] 185 CTR (All) 505 [2004] 265 ITR 474 (All). When rules of interpretation are applied it would not allow making of fresh claims as such. Principle of interpretation laid by Hon'ble apex Court in Poppatial Shah v. State of Madras 1953 AIR 274 (SC) reads as under: "It is a settled rule of construction that to ascertain the legislative intent, all the constituent parts of a statute are…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…pleted assessments. It is a settled principle of law that what cannot be done directly can also not be done indirectly. Reference can be made on the judgment rendered by Hon'ble Allahabad High Court in Anupam Sushil Garg v. CIT [2003] 185 CTR (All) 505 [2004] 265 ITR 474 (All). When rules of interpretation are applied it would not allow making of fresh claims as such. Principle of interpretation laid by Hon'ble apex Ccurt in Poppatlal Shah v. State of Madras 1953 AIR 274 (SC) reads as under: "It is a settled rule of construction that to ascertain the legislative intent, all the constituent parts of a statute are…

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

…by an indirect and circuitous contrivance on the principle of “quando aliquid prohibetur, prohibetur at omne per quod devenitur ad illud”. This principle of law has been explained by Hon’ble Allahabad High Court in the case of Anupam Susil Garg V. CIT (2004) 265 ITR 474 as under:-- “There is another aspect of the matter that under the garb of rectification, the appellant cannot have an opportunity of review of the order passed earlier in the absence of any provisions for substantive review under the said provisions of law. It is a settled proposition of law that what cannot be done “per directum is not permissib…

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

…by an indirect and circuitous contrivance on the principle of “quando aliquid prohibetur, prohibetur at omne per quod devenitur ad illud”. This principle of law has been explained by Hon’ble Allahabad High Court in the case of Anupam Susil Garg V. CIT (2004) 265 ITR 474 as under:-- “There is another aspect of the matter that under the garb of rectification, the appellant cannot have an opportunity of review of the order passed earlier in the absence of any provisions for substantive review under the said provisions of law. It is a settled proposition of law that what cannot be done “per directum is not permissib…