B.S Bajaj And Sons. v. CIT

222 ITR 418High Court1996#19936 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2022.

Judgments citing B.S Bajaj And Sons. v. CIT

M/S Kinnor Kinnoree, Kolkata vs. CIT-X, Kolkata

In the result, the appeal of the assessee is allowed

ITA 176/KOL/2022[2005-06]Status: DisposedITAT Kolkata30 Aug 2022AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

Section 143(2)Section 143(3)Section 263

…in Rampyari Devi Saraogi vs. CIT (1968) 67 1TR 84 SC) : Tara Devi Aggarwal vs. CIT (1973) 88 ITR 323 (SC) : Malabar Industrial Co. Ltd. vs. CIT(1992) 198 ITR 611 (ker) : CIT vs. Emery Stone Mfg. Co. (1995) 213 ITR 843 (Raj) : B.S. Bajaj & Sons vs. CIT (1996) 222 ITR 418 (P&H) : Patel Cotton Co. Ltd. vs. ACIT (1998) 64 ITD 273 (Mum) : BLu Mai Pyare Lai vs. ACIT(2001) 79 IT'D 169 7 Assessment Year : 2005-2006 M/s. Kinnor Kinnoree (Chd): Morinda Cooperative Sugar Mills Ltd. vs. DCIT (2001) 78 ITD 189 (Chd) : Export House (2002) 256 ITR 603 (P&H) : Diamond World vs. CIT (2004) 267 ITR 467 (Raj): Ind. Sphinx Prec…

Gurinderpal Singh, Bhawanigarh vs. ITO, Ward, Sangrur

In the result, appeal of the Assessee is allowed

ITA 1217/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh10 Mar 2022AY 2016-17

Bench: The Appeal Is Heard Or Dispose Off.

For Appellant: Shri Nikhil Goyal, AdovcateFor Respondent: Smt. Geetinder Mann, Sr. DR
Section 154Section 56Section 96

…why an application under section 154 of the Act was moved by the assessee. 10.3 As regards to the applicability of the Circular issued by CBDT on the Income Tax Authorities, the Hon'ble Jurisdiction High Court in the case of B.S Bajaj And Sons Vs. CIT [1996] 222 ITR 418 held as under: “ The circulars issued by the Central Board of Direct Taxes are binding on the officers of the Department of Income-tax. Benevolent circulars providing administrative relief to the assessee, even if they are issued subsequent to the decision by an authority under the Act, have to be taken notice of, and given effect to, if found…

Smt. Urmila Garg, Sangrur vs. ITO, Ward, Sangrur

In the result, appeal of the assessee’s are allowed

ITA 1183/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh27 Aug 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 10Section 143(1)Section 154Section 24Section 96

…why an application under section 154 of the Act was moved by the assessee. 10.3 As regards to the applicability of the Circular issued by CBDT on the Income Tax Authorities, the Hon'ble Jurisdiction High Court in the case of B.S Bajaj And Sons Vs. CIT [1996] 222 ITR 418 held as under: “ The circulars issued by the Central Board of Direct Taxes are binding on the officers of the Department of Income-tax. Benevolent circulars providing administrative relief to the assessee, even if they are issued subsequent to the decision by an authority under the Act, have to be taken notice of, and given effect to, if found…

Shri Satish Kumar, Sangrur vs. ITO, Ward, Sangrur

In the result, appeal of the assessee’s are allowed

ITA 1182/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh27 Aug 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 10Section 143(1)Section 154Section 24Section 96

…why an application under section 154 of the Act was moved by the assessee. 10.3 As regards to the applicability of the Circular issued by CBDT on the Income Tax Authorities, the Hon'ble Jurisdiction High Court in the case of B.S Bajaj And Sons Vs. CIT [1996] 222 ITR 418 held as under: “ The circulars issued by the Central Board of Direct Taxes are binding on the officers of the Department of Income-tax. Benevolent circulars providing administrative relief to the assessee, even if they are issued subsequent to the decision by an authority under the Act, have to be taken notice of, and given effect to, if found…

B.S Bajaj And Sons. v. CIT (222 ITR 418) — Cited in 4 Judgments | BharatTax