B K Jain v. CIT

81 Taxmann.com 134High Court2017#11033 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 140apeak credit theorysection 271(l)surrender of incomesection 151(1)section 271(l)(c)section 151(2)section 271fsection 282survey under section 133anon-speaking orderintangible assets

Judgments citing B K Jain v. CIT

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…