Banarsidas Bhanot and Sons. v. CIT

129 ITR 488High Court1981#22328 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2020 to 2024.

Judgments citing Banarsidas Bhanot and Sons. v. CIT

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…herent lack of jurisdiction in an authority to pass an order which of course will be a nullity. Support for this view is lent by a catena of decisions of various High Courts. It would, however, suffice to refer to Banarsidas Bhanot and Sons v. CIT, [1981] 129 ITR 488 (MP), G.R. Steel and Alloys P. Ltd. v. CIT, [1985] 152 ITR 220 (Kar), Ashok Kumar (K.) v. CIT, [1986] 162 ITR 543 (Kar), Joseph Kuruvila v. CIT, [1989] 179 ITR 139 (Ker), Des Raj Kul Bhushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by lear…

The Pr. Commissioner of Income Tax -6 vs. Maruti Suzuki India Ltd

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…herent lack of jurisdiction in an authority to pass an order which of course will be a nullity. Support for this view is lent by a catena of decisions of various High Courts. It would, however, suffice to refer to Banarsidas Bhanot and Sons v. CIT, [1981] 129 ITR 488 (MP), G.R. Steel and Alloys P. Ltd. v. CIT, [1985] 152 ITR 220 (Kar), Ashok Kumar (K.) v. CIT, [1986] 162 ITR 543 (Kar), Joseph Kuruvila v. CIT, [1989] 179 ITR 139 (Ker), Des Raj Kul Bhushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by lear…

The Pr. Commissioner of Income Tax -6 vs. Microsoft India ( R & D) Pvt. Ltd

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…herent lack of jurisdiction in an authority to pass an order which of course will be a nullity. Support for this view is lent by a catena of decisions of various High Courts. It would, however, suffice to refer to Banarsidas Bhanot and Sons v. CIT, [1981] 129 ITR 488 (MP), G.R. Steel and Alloys P. Ltd. v. CIT, [1985] 152 ITR 220 (Kar), Ashok Kumar (K.) v. CIT, [1986] 162 ITR 543 (Kar), Joseph Kuruvila v. CIT, [1989] 179 ITR 139 (Ker), Des Raj Kul Bhushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by lear…

Banarsidas Bhanot and Sons. v. CIT (129 ITR 488) — Cited in 3 Judgments | BharatTax