Bhatia Motor Stores v. CIT

288 ITR 31High Court2007#20311 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2018.

Judgments citing Bhatia Motor Stores v. CIT

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3932/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Oct 2018AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

…is charged to tax on protective basis. Though protective assessment is not specifically provided, the Supreme Court in Lalji Haridas v. ITO [1961] 43 ITR 387 had held that such assessment is not barred. This was followed in Bhatia Motor Stores v. CIT [2007] 288 ITR 31 (MP). However now the issue is whether the penalty in the case of protective addition can be levied under section 271 (1) © of the act or not. Identical issue has been considered by the Hon’ble Gujarat High Court in case of 49 taxmann.com 539 in case of Bhailal Manilal Patel V CIT where it has been held as under:- (Assessment Year: 2004-05 and…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3931/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Oct 2018AY 2004-05

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

…is charged to tax on protective basis. Though protective assessment is not specifically provided, the Supreme Court in Lalji Haridas v. ITO [1961] 43 ITR 387 had held that such assessment is not barred. This was followed in Bhatia Motor Stores v. CIT [2007] 288 ITR 31 (MP). However now the issue is whether the penalty in the case of protective addition can be levied under section 271 (1) © of the act or not. Identical issue has been considered by the Hon’ble Gujarat High Court in case of 49 taxmann.com 539 in case of Bhailal Manilal Patel V CIT where it has been held as under:- (Assessment Year: 2004-05 and…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3930/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Oct 2018AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

…is charged to tax on protective basis. Though protective assessment is not specifically provided, the Supreme Court in Lalji Haridas v. ITO [1961] 43 ITR 387 had held that such assessment is not barred. This was followed in Bhatia Motor Stores v. CIT [2007] 288 ITR 31 (MP). However now the issue is whether the penalty in the case of protective addition can be levied under section 271 (1) © of the act or not. Identical issue has been considered by the Hon’ble Gujarat High Court in case of 49 taxmann.com 539 in case of Bhailal Manilal Patel V CIT where it has been held as under:- (Assessment Year: 2004-05 and…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3929/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Oct 2018AY 2004-05

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

…is charged to tax on protective basis. Though protective assessment is not specifically provided, the Supreme Court in Lalji Haridas v. ITO [1961] 43 ITR 387 had held that such assessment is not barred. This was followed in Bhatia Motor Stores v. CIT [2007] 288 ITR 31 (MP). However now the issue is whether the penalty in the case of protective addition can be levied under section 271 (1) © of the act or not. Identical issue has been considered by the Hon’ble Gujarat High Court in case of 49 taxmann.com 539 in case of Bhailal Manilal Patel V CIT where it has been held as under:- (Assessment Year: 2004-05 and…

Bhatia Motor Stores v. CIT (288 ITR 31) — Cited in 4 Judgments | BharatTax