Brij Lal & Ors. v. CIT

328 ITR 477Reported decision2010#12632 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2018.

Judgments citing Brij Lal & Ors. v. CIT

M/S. Vedika Nut Craft Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, both the appeals filed for Assessment Year 2010-11

ITA 5082/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Jul 2018AY 2011-12

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: S/Shri Gautam Jain, Piyush Kr. Kamal, AdvFor Respondent: Sri Vijay Kr. Jiwani, Sr. D.R
Section 154Section 234BSection 234B(1)Section 245

…sclosed income - There is no question of charge of interest on interest.” I 7.4. It may be added here that the Supreme Court has not altered the above position for charging interest under section 234B{1} except that in the case of Brij Lal and others vs. CIT (328 ITR 477) (SC) the Hon'ble Supreme Court has held that interest is to be charged only upto the date of order under section 245D(1) and not upto the date of order u/s 245D(4). In the case of Brij Lal (supra), the issue of chargeability of interest u/s 234B(1) or 234B(3) was never considered. Hence from the above discussions, in my humble view following the…

M/S. Vedika Nut Craft Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, both the appeals filed for Assessment Year 2010-11

ITA 5081/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Jul 2018AY 2010-11

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: S/Shri Gautam Jain, Piyush Kr. Kamal, AdvFor Respondent: Sri Vijay Kr. Jiwani, Sr. D.R
Section 154Section 234BSection 234B(1)Section 245

…sclosed income - There is no question of charge of interest on interest.” I 7.4. It may be added here that the Supreme Court has not altered the above position for charging interest under section 234B{1} except that in the case of Brij Lal and others vs. CIT (328 ITR 477) (SC) the Hon'ble Supreme Court has held that interest is to be charged only upto the date of order under section 245D(1) and not upto the date of order u/s 245D(4). In the case of Brij Lal (supra), the issue of chargeability of interest u/s 234B(1) or 234B(3) was never considered. Hence from the above discussions, in my humble view following the…

M/S Hotel Hamilton Complex vs. The Income Tax Settlement

WP/50321/2015HC Karnataka04 Sept 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 190(1)Section 234BSection 245DSection 245D(4)Section 4(1)

…1/8 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 4th DAY OF SEPTEMBER 2017 BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION Nos.50321-50328/2015 (T- IT) BETWEEN: M/s Hotel Hamilton Complex Hamilton Circle, Opp.D.C’s Office Mangalore – 575001, Represented by its Managing Partner Sri M.C.Mohammed Yahya Aged 71 years Son of Sri M.C.Ahmed. ... PETITIONER (BY SMT JINITA CHATTERJEE, ADV. FOR SRI S.PARTHASARATHI, ADV.) AND: 1. The Income Tax Settlement Commission Additional Bench, 640, Anna Salai, Nandanam Chennai – 600 035, Re…

ACIT, New Delhi vs. Sh. Inderpal Singh Wadhawan, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 952/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…34B and 234C interest u/s. 234A and 234C, wherever applicable, is to be charged as per law. Interest if chargeable u/s, 234B will be charged upto the date of 245D(1) order, as per decision of Hon‟ble Supreme Court in the case of Brij Lal & Ors. Vs. CIT (2010) 328 ITR 477 (S.C). 18. The applicants have prayed for immunity from prosecution and imposition of penalties under various provisions of the Income Tax Act. and related sections of I.P.C. Considering the facts and circumstances of the case and the cooperation extended to the commission during proceedings before it, immunity is granted from prosecution and pen…

ACIT, New Delhi vs. M/S Vardan Fashion, New Delhi

In the result ground No. 3 of the appeal of the assessee is dismissed

ITA 950/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 40

…34B and 234C interest u/s. 234A and 234C, wherever applicable, is to be charged as per law. Interest if chargeable u/s, 234B will be charged upto the date of 245D(1) order, as per decision of Hon‟ble Supreme Court in the case of Brij Lal & Ors. Vs. CIT (2010) 328 ITR 477 (S.C). 18. The applicants have prayed for immunity from prosecution and imposition of penalties under various provisions of the Income Tax Act. and related sections of I.P.C. Considering the facts and circumstances of the case and the cooperation extended to the commission during proceedings before it, immunity is granted from prosecution and pen…

Mr. Inder Pal Singh Wadhawan, New Delhi vs. ACIT, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1589/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…34B and 234C interest u/s. 234A and 234C, wherever applicable, is to be charged as per law. Interest if chargeable u/s, 234B will be charged upto the date of 245D(1) order, as per decision of Hon‟ble Supreme Court in the case of Brij Lal & Ors. Vs. CIT (2010) 328 ITR 477 (S.C). 18. The applicants have prayed for immunity from prosecution and imposition of penalties under various provisions of the Income Tax Act. and related sections of I.P.C. Considering the facts and circumstances of the case and the cooperation extended to the commission during proceedings before it, immunity is granted from prosecution and pen…

Mr. Inder Pal Singh Wadhawan, New Delhi vs. JCIT, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1155/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…34B and 234C interest u/s. 234A and 234C, wherever applicable, is to be charged as per law. Interest if chargeable u/s, 234B will be charged upto the date of 245D(1) order, as per decision of Hon‟ble Supreme Court in the case of Brij Lal & Ors. Vs. CIT (2010) 328 ITR 477 (S.C). 18. The applicants have prayed for immunity from prosecution and imposition of penalties under various provisions of the Income Tax Act. and related sections of I.P.C. Considering the facts and circumstances of the case and the cooperation extended to the commission during proceedings before it, immunity is granted from prosecution and pen…

M/S Vardaan Fashion, New Delhi vs. JCIT, New Delhi

In the result ground No. 3 of the appeal of the assessee is dismissed

ITA 1143/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 40

…34B and 234C interest u/s. 234A and 234C, wherever applicable, is to be charged as per law. Interest if chargeable u/s, 234B will be charged upto the date of 245D(1) order, as per decision of Hon‟ble Supreme Court in the case of Brij Lal & Ors. Vs. CIT (2010) 328 ITR 477 (S.C). 18. The applicants have prayed for immunity from prosecution and imposition of penalties under various provisions of the Income Tax Act. and related sections of I.P.C. Considering the facts and circumstances of the case and the cooperation extended to the commission during proceedings before it, immunity is granted from prosecution and pen…

Brij Lal & Ors. v. CIT (328 ITR 477) — Cited in 8 Judgments | BharatTax