Chitra v. ITSC

120 Taxmann.com 49High Court2020#22197 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2022 to 2025.

Judgments citing Chitra v. ITSC

Harmander Singh Sran, New Delhi vs. ACIT, CC- 29, New Delhi

ITA 4018/DEL/2017[2012-13]Status: DisposedITAT Delhi14 Aug 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 10(34)Section 115Section 139(1)Section 147Section 148Section 2(22)(e)Section 250

…ITA No.4018/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4018/Del/2017 [Assessment Year : 2012-13] | APPELLANT Shri Harmander Singh Sran, 527B, 5th Floor, HBN Office, D-Mall, Plot-D, Distt. Centre, Paschim Vihar, New Delhi. PAN-AIGPS2229B vs | RESPONDENT ACIT, Central Circle-29, New Delhi Appellant by Respondent by Date of Hearing Date of Pronouncement Ms. Gunjan Jain, CA Shri Dayainder Singh Sidhu, CIT DR 19.05.2025 14.08.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed b…

ACIT Central Circle 2, Coimbatore vs. Shri. M Ramasami, Attur

The appeals stand dismissed

ITA 747/CHNY/2018[2013-14]Status: DisposedITAT Chennai19 Aug 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT)-Ld. DR
Section 143(3)Section 147Section 148Section 153ASection 2(22)(e)

…Tax (Appellate Tribunal) Rules which assails the rejection of legal grounds by Ld. CIT(A). However, Ld. AR submitted that the issue on merits stood covered in assessee’s favor by the decision of Hon’ble High Court of Madras in the case of R. Chitra V/s ITSC (120 Taxmann.com 49; 24.09.2019). A copy of the same has been placed on record. The Ld. CIT-DR, on the other hands, referred to statutory provisions of Sec.2(22)(e) and submitted that the sum has rightly been brought to tax as deemed dividend. Having heard rival submissions and after perusal of case records, the appeal is disposed-off as under. Assessment Pro…

ACIT Central Circle 2, Coimbatore vs. Shri. M Ramasami, Attur

The appeals stand dismissed

ITA 746/CHNY/2018[2012-13]Status: DisposedITAT Chennai19 Aug 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT)-Ld. DR
Section 143(3)Section 147Section 148Section 153ASection 2(22)(e)

…Tax (Appellate Tribunal) Rules which assails the rejection of legal grounds by Ld. CIT(A). However, Ld. AR submitted that the issue on merits stood covered in assessee’s favor by the decision of Hon’ble High Court of Madras in the case of R. Chitra V/s ITSC (120 Taxmann.com 49; 24.09.2019). A copy of the same has been placed on record. The Ld. CIT-DR, on the other hands, referred to statutory provisions of Sec.2(22)(e) and submitted that the sum has rightly been brought to tax as deemed dividend. Having heard rival submissions and after perusal of case records, the appeal is disposed-off as under. Assessment Pro…

Chitra v. ITSC (120 Taxmann.com 49) — Cited in 3 Judgments | BharatTax