CIT v. C.R. Niranjan

240 ITR 47High Court1999#20048 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2005 to 2025.

Sections most often in play

Section 143(3)Section 271(1)(c)

Judgments citing CIT v. C.R. Niranjan

Jokhiram Durgadutt, Ranchi vs. DCIT, Circle-1, Ranchi

In the result, this appeal of the assessee is allowed

ITA 400/RAN/2024[2016-17]Status: DisposedITAT Ranchi07 Jul 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayjokhiram Durgadutt, D.C.I.T., 9, J.D. Corporate, Behind J.D. High Circle-1, Vs. Street, Main Road, Ranchi-834001 Ranchi. (Jharkhand) Pan No. Aabfj 2200 Q Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 271(1)Section 271(1)(c)

…001 ) 118 Taxman 421 (Raj - H. C. ) attached as Annexure no. 7, 2. CIT v Prithipal Singh & Co. ( 1990 ) 183 ITR 69 ( Punj. & Har. —H. C. ) attached as Annexure - 8. This judgement has been upheld by the Honourable Supreme Court. 3. CIT Vs. N. Krishnan (1999 ) 240 ITR 47 ( Ker - H. C. ) attached as Annexure - 9. 6. It has been held in the case of Commissioner of Income Tax - IV v Sambhav Media Ltd. ( 2013 ) 33 taxmann.com 97 (Guj - H.C. ) attached as Annexure - 10 that" Tribunal deleted penalty holding that it was a case of difference of opinion on allow ability of certain deductions and in absence of any material…

M/S.Virtual Soft Systems Ltd vs. Commissioner of Income Tax, Delhi-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 17 CASE NO.: Appeal (civil) 7115 of 2005 PETITIONER: M/s Virtual Soft Systems Ltd RESPONDENT: Commissioner of Income Tax, Delhi-I DATE OF JUDGMENT: 06/02/2007 BENCH: ASHOK BHAN & DALVEER BHANDARI JUDGMENT: J U D G M E N T With C.A. No. 345 of 2006, C.A. No. 1340 of 2006, C.A. No. 3390 of 2006, C.A. No. 5219 of 2006 (@ SLP No. 13579 of 2006), C.A. No. 5221 of 2006 (@ SLP No. 14629 of 2006] C.A. No. 5220 of 2006 (@ SLP No. 14720 of 2006] C.A. No. 5218 of 2006 (@ SLP No. 14726 of 2006) and C.A. No. 4367 of 2006 BHAN,…

M/S.Virtual Soft Systems Ltd vs. Commissioner of Income Tax, Delhi-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 17 CASE NO.: Appeal (civil) 7115 of 2005 PETITIONER: M/s Virtual Soft Systems Ltd RESPONDENT: Commissioner of Income Tax, Delhi-I DATE OF JUDGMENT: 06/02/2007 BENCH: ASHOK BHAN & DALVEER BHANDARI JUDGMENT: J U D G M E N T With C.A. No. 345 of 2006, C.A. No. 1340 of 2006, C.A. No. 3390 of 2006, C.A. No. 5219 of 2006 (@ SLP No. 13579 of 2006), C.A. No. 5221 of 2006 (@ SLP No. 14629 of 2006] C.A. No. 5220 of 2006 (@ SLP No. 14720 of 2006] C.A. No. 5218 of 2006 (@ SLP No. 14726 of 2006) and C.A. No. 4367 of 2006 BHAN,…

The Commissioner of Income Tax vs. M/S Welcome Seeds Ltd

ITA/183/2001HC Delhi29 Jul 2005

…loss as income, the Act specifi.cally stated ^ro." Nor can we agree with conclusion that "income" in section 27\(l)(c) of the Act does not include loss. We consider n'ext the Kerala High Court decision in the case of Commissioner Of Income Tsx V. N. Krishnon: 240 ITR 47 (Ker) where it held:- "It is amply clear from the perusal of s. 271(l)(c) thatpenalty could be determined with reference to the amount of tax and unless tax is determined penalty could not be quantified. In the case of the J $ assessee, asiessmint having been made at loss the question of ' /\ determining the amount of tax did not arise and, ther…

CIT v. C.R. Niranjan (240 ITR 47) — Cited in 4 Judgments | BharatTax