Babubhai Damania v. CIT

168 ITR 4722High Court1987#19452 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2016.

Judgments citing Babubhai Damania v. CIT

ACIT, New Delhi vs. M/S Dlf Ltd., New Delhi

ITA 3061/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

…axman 48 (Gau.)(Mag.) Smt. Neena Syal v. Asstt.CIT [1999] 70 ITD 62 (Chd.). (7)The Courts have held that appeals are not to be decided for giving ‘one more innings’ to the lower authorities in the appellate jurisdiction. -Rajesh Babubhai Damania v. CIT [2001] 251 ITR 5411 (Guj.) -CIT v. Harikishan Jethalal Patel [1987] 168 ITR 4722 (Guj.). Remand not for the benefit of the party seeking it to fill up gaps." 10. It is clear from above that primary power, rather obligation of the Tribunal, is to dispose of the appeal on merits. The incidental power to remand, is only an exception and should be sparingly used when i…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2677/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

…axman 48 (Gau.)(Mag.) Smt. Neena Syal v. Asstt.CIT [1999] 70 ITD 62 (Chd.). (7)The Courts have held that appeals are not to be decided for giving ‘one more innings’ to the lower authorities in the appellate jurisdiction. -Rajesh Babubhai Damania v. CIT [2001] 251 ITR 5411 (Guj.) -CIT v. Harikishan Jethalal Patel [1987] 168 ITR 4722 (Guj.). Remand not for the benefit of the party seeking it to fill up gaps." 10. It is clear from above that primary power, rather obligation of the Tribunal, is to dispose of the appeal on merits. The incidental power to remand, is only an exception and should be sparingly used when i…

Mahalaxmi Bullions Pvt. Ltd., Delhi vs. DCIT, New Delhi

ITA 6036/DEL/2014[2011-12]Status: DisposedITAT Delhi12 Oct 2015AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Kuldip Singh

For Appellant: Shri Sanjay Mehra, CAFor Respondent: Shri Ravi Jain, CIT DR
Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 250

…0] 73 ITD 125 (Delhi), Asstt. CIT v. Arunodai Apartments (P.) Ltd [2002] 123 Taxman 48 (Gau.) (Mag.), Smt. Neena Syalv. Asstt. CIT[1999] 70 ITD 62 (Chd.), Rajesh Babubhai Damania v. CIT[2001] 251 ITR 5411 (Guj.) and CIT v. 15 Harikishan Jethalal Patel [1987] 168 ITR 4722 (Guj.) wherein it is held that powers of the Tribunal in the matter of setting aside an assessment are large and wide, but these powers cannot be exercise to allow the A.O. an opportunity to patch up the weak parts of this case and to fill up the omission by giving another innings. 14.19 that following the ratio of judgement in Zuari Leasing & F…

North Delhi Bullion Traders Pvt. Ltd., Delhi vs. DCIT, New Delhi

ITA 6033/DEL/2014[2010-11]Status: DisposedITAT Delhi12 Oct 2015AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Kuldip Singh

For Appellant: Shri Sanjay Mehra, CAFor Respondent: Shri Ravi Jain, CIT DR
Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 250

…upon the judgements cited as Asstt. CIT v. Anima Investment Ltd [2000] 73 ITD 125 (Delhi), Asstt. CIT v. Arunodai Apartments (P.) Ltd [2002] 123 Taxman 48 (Gau.) (Mag.), Smt. Neena Syalv. Asstt. CIT[1999] 70 ITD 62 (Chd.), Rajesh Babubhai Damania v. CIT[2001] 251 ITR 5411 (Guj.) and CIT v. 15 Harikishan Jethalal Patel [1987] 168 ITR 4722 (Guj.) wherein it is held that powers of the Tribunal in the matter of setting aside an assessment are large and wide, but these powers cannot be exercise to allow the A.O. an opportunity to patch up the weak parts of this case and to fill up the omission by giving another innin…

Babubhai Damania v. CIT (168 ITR 4722) — Cited in 4 Judgments | BharatTax