Bhagwan Das J.Patel v. DCIT

238 ITR 127High Court#15395 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Judgments citing Bhagwan Das J.Patel v. DCIT

K Anil Reddy, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, all the six appeals filed by the respective assessees are dismissed

ITA 2023/HYD/2018[2012-13]Status: DisposedITAT Hyderabad20 Jan 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri K.Haritha, CIT-DR
Section 179

…o establish that such recovery cannot be made against the private company and in that case, it can reach the Directors who are responsible for the conduct of business during the previous year in relation to which liability exists (Bhagwan Das J.Patel V. DCIT [238 ITR 127 (Guj)]). In the case at hand, as can be seen from the Order u/s.179 reproduced in Para 5.1 above, and from the AO's report reproduced in Para 5.3 above, recovery proceedings were duly undertaken against the company, M/s.KRR Infrastructure Projects (P) Limited, and it was only when these recovery proceedings did not yield any results, that the sho…

K Anil Reddy, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, all the six appeals filed by the respective assessees are dismissed

ITA 2024/HYD/2018[2013-14]Status: DisposedITAT Hyderabad19 Jan 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri K.Haritha, CIT-DR
Section 179

…o establish that such recovery cannot be made against the private company and in that case, it can reach the Directors who are responsible for the conduct of business during the previous year in relation to which liability exists (Bhagwan Das J.Patel V. DCIT [238 ITR 127 (Guj)]). In the case at hand, as can be seen from the Order u/s.179 reproduced in Para 5.1 above, and from the AO's report reproduced in Para 5.3 above, recovery proceedings were duly undertaken against the company, M/s.KRR Infrastructure Projects (P) Limited, and it was only when these recovery proceedings did not yield any results, that the sho…

K Rajini Kunam, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, all the six appeals filed by the respective assessees are dismissed

ITA 2022/HYD/2018[2013-14]Status: DisposedITAT Hyderabad19 Jan 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri K.Haritha, CIT-DR
Section 179

…o establish that such recovery cannot be made against the private company and in that case, it can reach the Directors who are responsible for the conduct of business during the previous year in relation to which liability exists (Bhagwan Das J.Patel V. DCIT [238 ITR 127 (Guj)]). In the case at hand, as can be seen from the Order u/s.179 reproduced in Para 5.1 above, and from the AO's report reproduced in Para 5.3 above, recovery proceedings were duly undertaken against the company, M/s.KRR Infrastructure Projects (P) Limited, and it was only when these recovery proceedings did not yield any results, that the sho…

K Rajini Kunam, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, all the six appeals filed by the respective assessees are dismissed

ITA 2021/HYD/2018[2012-13]Status: DisposedITAT Hyderabad19 Jan 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri K.Haritha, CIT-DR
Section 179

…o establish that such recovery cannot be made against the private company and in that case, it can reach the Directors who are responsible for the conduct of business during the previous year in relation to which liability exists (Bhagwan Das J.Patel V. DCIT [238 ITR 127 (Guj)]). In the case at hand, as can be seen from the Order u/s.179 reproduced in Para 5.1 above, and from the AO's report reproduced in Para 5.3 above, recovery proceedings were duly undertaken against the company, M/s.KRR Infrastructure Projects (P) Limited, and it was only when these recovery proceedings did not yield any results, that the sho…

Raghava Reddy Kunam, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, all the six appeals filed by the respective assessees are dismissed

ITA 2020/HYD/2018[2013-14]Status: DisposedITAT Hyderabad19 Jan 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri K.Haritha, CIT-DR
Section 179

…o establish that such recovery cannot be made against the private company and in that case, it can reach the Directors who are responsible for the conduct of business during the previous year in relation to which liability exists (Bhagwan Das J.Patel V. DCIT [238 ITR 127 (Guj)]). In the case at hand, as can be seen from the Order u/s.179 reproduced in Para 5.1 above, and from the AO's report reproduced in Para 5.3 above, recovery proceedings were duly undertaken against the company, M/s.KRR Infrastructure Projects (P) Limited, and it was only when these recovery proceedings did not yield any results, that the sho…

Raghava Reddy Kunam, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, all the six appeals filed by the respective assessees are dismissed

ITA 2019/HYD/2018[2012-13]Status: DisposedITAT Hyderabad19 Jan 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri K.Haritha, CIT-DR
Section 179

…o establish that such recovery cannot be made against the private company and in that case, it can reach the Directors who are responsible for the conduct of business during the previous year in relation to which liability exists (Bhagwan Das J.Patel V. DCIT [238 ITR 127 (Guj)]). In the case at hand, as can be seen from the Order u/s.179 reproduced in Para 5.1 above, and from the AO's report reproduced in Para 5.3 above, recovery proceedings were duly undertaken against the company, M/s.KRR Infrastructure Projects (P) Limited, and it was only when these recovery proceedings did not yield any results, that the sho…

Bhagwan Das J.Patel v. DCIT (238 ITR 127) — Cited in 6 Judgments | BharatTax