Chhugamal Rajpal v. SP Chaliha (

276 ITR 532Reported decision2005#17486 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2024.

Judgments citing Chhugamal Rajpal v. SP Chaliha (

M/S. Shri Rang Infrastructure Pvt. Ltd., Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

In the result, appeal of the assessee is partly allowed

ITA 665/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 148Section 151Section 68

…ITA No.665/Ahd/2019 Assessment Year: 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Shri Rang Infrastructure Deputy Commissioner of Pvt. Ltd., Income Tax, Shyamvan, Gandhinagar Circle, B/h. Vrundavan Hotel, Gandhinagar. Koba Circle, Vs. Post: Koba Dist. Gandhinagar – 382 007 Gujarat. [PAN – AAICS 9126 J] (Appellant) (Respondent) Assessee by Shri M.S. Chhajed, AR Revenue by Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 15.07.2024 Date of Pr…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3176/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…. 151 without any reasons being recorded by Assessing Officer shows that approval was mechanical in nature and therefore, is invalid for which reliance was placed on decision of Chhugamal Rajpal v. SP Chaliha (79 ITR 603) (SC)and CIT v. Smt. Attri Devi [2005] 276 ITR 532 (Punjab & Haryana). The Ld.AR has further stated that reassessment proceedings to give effect to DVO's report is not sustainable in law for which reliance was placed on decision of ACIT v. Dhariya Construction Co. [(2010) 328 ITR 515 (SC)], Kamala Ojha v. ITO [(2017) 397 ITR 197 (Chattisgarh HC)] and CIT v. Meena Devi Mansinghka [(2008) 303 ITR 3…

Acc Ltd., Mumbai vs. DCIT(Ltu) - 1, Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3136/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…. 151 without any reasons being recorded by Assessing Officer shows that approval was mechanical in nature and therefore, is invalid for which reliance was placed on decision of Chhugamal Rajpal v. SP Chaliha (79 ITR 603) (SC)and CIT v. Smt. Attri Devi [2005] 276 ITR 532 (Punjab & Haryana). The Ld.AR has further stated that reassessment proceedings to give effect to DVO's report is not sustainable in law for which reliance was placed on decision of ACIT v. Dhariya Construction Co. [(2010) 328 ITR 515 (SC)], Kamala Ojha v. ITO [(2017) 397 ITR 197 (Chattisgarh HC)] and CIT v. Meena Devi Mansinghka [(2008) 303 ITR 3…

Acc Ltd., Mumbai vs. DCIT(Ltu) - 1, Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3135/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…. 151 without any reasons being recorded by Assessing Officer shows that approval was mechanical in nature and therefore, is invalid for which reliance was placed on decision of Chhugamal Rajpal v. SP Chaliha (79 ITR 603) (SC)and CIT v. Smt. Attri Devi [2005] 276 ITR 532 (Punjab & Haryana). The Ld.AR has further stated that reassessment proceedings to give effect to DVO's report is not sustainable in law for which reliance was placed on decision of ACIT v. Dhariya Construction Co. [(2010) 328 ITR 515 (SC)], Kamala Ojha v. ITO [(2017) 397 ITR 197 (Chattisgarh HC)] and CIT v. Meena Devi Mansinghka [(2008) 303 ITR 3…

Shrimati Neetima Goyal, Ferozpur Cantt vs. Income Tax Officer, 3(2), Ferozpur

In the result, appeal of the assessee is allowed on legal ground

ITA 184/ASR/2018[2011-12]Status: DisposedITAT Amritsar03 Feb 2020AY 2011-12

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.184/Asr/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. Ito, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., Pin-152001 स्थायी ऱेखा सं./ Panno. : Aicpg 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

For Appellant: Shri I.P.Bansal, AdvocateFor Respondent: Shri Charan Dass, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(2)Section 44A

…आयकर अऩीऱीय अधधकरण, अमृतसर न्यायऩीठ, अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अऩीऱ सं./ITA No.184/ASR/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. ITO, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., PIN-152001 स्थायी ऱेखा सं./ PANNo. : AICPG 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, DR सुनवाई की तारीख / Date of Hearing : 03/02/2020 घोषणा की तारीख/Date of Pronouncement :…

Chhugamal Rajpal v. SP Chaliha ( (276 ITR 532) — Cited in 5 Judgments | BharatTax