Bhanu Kumar Jain v. Archana Kumar

1 SCC 787Reported decision2005#5645 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Bhanu Kumar Jain v. Archana Kumar

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

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

…eneral administrator. APL is legal representative of the deceased and the estate vests with them as such. In this regard, 84 AIR 1924 Cal 600 85 (2010) 10 SCC 422 86 (1999) 5 SCC 590 87 (2005) 1 SCC 787 88 (2005) 7 SCC 190 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 161 of 300 reference was made to Section 211 of the Indian Succession Act. The following decisions were referred to support such contention:  Nirod Barani Debi Versus Chamatkarini Debi89  Pandurang Shamrao Laud & Ors.…

The Commissioner of Income Tax- IV vs. M/s. Prabhat Agri Bio Tech P Ltd.

ITTA/459/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 151Section 5Section 8

…Page 11 of 20 forthcoming for the delay in filing the said application from the date of the judgment. The plea that the A.R. had left the job, was found to be no ground at all. 19. Reliance has been placed on Bhanu Kumar Jain v. Archana Kumar, (2005) 1 SCC 787 to contend that both the remedies, i.e., the filing of the appeal under Section 96(2) CPC as also an application under Order IX Rule 13 CPC before the learned Trial Court, could be availed of together. Therefore too, nothing prevented Ashok Leyland to file the appeal without waiting for the disposal of the application under Order IX Rule 13 CP…

Bhanu Kumar Jain v. Archana Kumar (1 SCC 787) — Cited in 20 Judgments | BharatTax