Babulal Khandelwal & Ors. v. Balkishan D. Sanghvi & Ors.100

89 AIR 1915Reported decision#6141 most cited

What is Babulal Khandelwal & Ors. v. Balkishan D. Sanghvi & Ors.100 authority for?

The case is cited for the proposition that Section 247 of the Act lays down the right and power of APL, as confirmed by a Division Bench judgment dated 23.08.2012.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.

Also referred to as

Babulal Khandelwal & Ors. v. Balkishan D. Sanghvi & Ors. · Section 247 · APL · right and power of APL · Division Bench judgment

Judgments citing Babulal Khandelwal & Ors. v. Balkishan D. Sanghvi & Ors.100

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…ose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard t…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…ose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard t…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard t…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. J.J.Exporters Ltd

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Principal Commissioner of Income Tax-5, Kolkata vs. L D S City Projects Pvt Ltd

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard t…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Principal Commissioner of Income Tax (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard t…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Height Insurance Services Ltd

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard t…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S Kesoram Industries Ltd

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

Principal Commissioner of Income Tax, Central-2, Kolkata vs. Electrocast Sales India Ltd

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…o:  Benode Bihari Bose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…ose & Ors. Versus Srimati Nistarini Dassi & Ors.98  Balkishan D. Sanghvi Versus Kiron D. Sanghvi & Ors.99  Babulal Khandelwal & Ors. Versus Balkishan D. Sanghvi & Ors.100 89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard t…

Babulal Khandelwal & Ors. v. Balkishan D. Sanghvi & Ors.100 (89 AIR 1915) — Cited in 19 Judgments | BharatTax