Balram Saha v. Commissioner of Income Tax

334 ITR 383Reported decision2011#20549 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 132Section 133ASection 143(1)Section 143(2)Section 147Section 148Section 153ASection 269SS

Issues it is cited on

section 40a(ia)percentage completion methodsection 142(2a)section 269sssection 271dsection 269section 17block periodsection 40a(3)on-moneysection 40asection 40(a)(ia)

Judgments citing Balram Saha v. Commissioner of Income Tax

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3662/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2818/DEL/2012 [A.Y. 2005-06] ITA No. 2819/DEL/2012 [A.Y. 2006-07] Mahagun India Pvt Ltd Vs. The A.C.I.T B-66, 1st Floor, Vivek Vihar Central Circle – 3 Delhi New Delhi PAN – AAACM 6572 A ITA No. 3661/DEL/2012 [A.Y. 2005-06] ITA No. 3662/DEL/2012 [A.Y. 2006-07] The A.C.I.T Vs. Mahagun India Pvt Ltd B-66, 1st Floor, Vivek Vihar Central Circle – 3 New Delhi Delhi PAN – AAACM 6572 A (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Somil…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3661/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2818/DEL/2012 [A.Y. 2005-06] ITA No. 2819/DEL/2012 [A.Y. 2006-07] Mahagun India Pvt Ltd Vs. The A.C.I.T B-66, 1st Floor, Vivek Vihar Central Circle – 3 Delhi New Delhi PAN – AAACM 6572 A ITA No. 3661/DEL/2012 [A.Y. 2005-06] ITA No. 3662/DEL/2012 [A.Y. 2006-07] The A.C.I.T Vs. Mahagun India Pvt Ltd B-66, 1st Floor, Vivek Vihar Central Circle – 3 New Delhi Delhi PAN – AAACM 6572 A (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Somil…

Mahagun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2819/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2818/DEL/2012 [A.Y. 2005-06] ITA No. 2819/DEL/2012 [A.Y. 2006-07] Mahagun India Pvt Ltd Vs. The A.C.I.T B-66, 1st Floor, Vivek Vihar Central Circle – 3 Delhi New Delhi PAN – AAACM 6572 A ITA No. 3661/DEL/2012 [A.Y. 2005-06] ITA No. 3662/DEL/2012 [A.Y. 2006-07] The A.C.I.T Vs. Mahagun India Pvt Ltd B-66, 1st Floor, Vivek Vihar Central Circle – 3 New Delhi Delhi PAN – AAACM 6572 A (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Somil…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2818/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2818/DEL/2012 [A.Y. 2005-06] ITA No. 2819/DEL/2012 [A.Y. 2006-07] Mahagun India Pvt Ltd Vs. The A.C.I.T B-66, 1st Floor, Vivek Vihar Central Circle – 3 Delhi New Delhi PAN – AAACM 6572 A ITA No. 3661/DEL/2012 [A.Y. 2005-06] ITA No. 3662/DEL/2012 [A.Y. 2006-07] The A.C.I.T Vs. Mahagun India Pvt Ltd B-66, 1st Floor, Vivek Vihar Central Circle – 3 New Delhi Delhi PAN – AAACM 6572 A (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Somil…

Balram Saha v. Commissioner of Income Tax (334 ITR 383) — Cited in 4 Judgments | BharatTax