CIT v. Damani Brothers

259 ITR 475Reported decision#17426 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2010 to 2024.

Sections most often in play

Section 116Section 119Section 139Section 142Section 143Section 144Section 147Section 153A

Judgments citing CIT v. Damani Brothers

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

…ge and section 245D(4) stage. Under section 245D(6), it is laid down that every order under section 245D(4) shall provide for the Terms of Settlement including any demand by way of tax, penalty or interest. In the case of C.I.T. v. Damani Brothers reported in 259 ITR 475, a 3- Judge Bench of this Court, while analyzing the scheme of Chapter XIX-A, has held that section 234B, section 245D(2C) and section 245D(6A) operate in different fields. Section 234B comes into operation when there is default in payment of advance tax whereas liability to pay interest under section 245D(2C) arises when the additional amount of…

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

…ge and section 245D(4) stage. Under section 245D(6), it is laid down that every order under section 245D(4) shall provide for the Terms of Settlement including any demand by way of tax, penalty or interest. In the case of C.I.T. v. Damani Brothers reported in 259 ITR 475, a 3- Judge Bench of this Court, while analyzing the scheme of Chapter XIX-A, has held that section 234B, section 245D(2C) and section 245D(6A) operate in different fields. Section 234B comes into operation when there is default in payment of advance tax whereas liability to pay interest under section 245D(2C) arises when the additional amount of…

M/S Radic Khaitan Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 4355/DEL/2015[2005-06]Status: DisposedITAT Delhi11 Apr 2019AY 2005-06

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2005-06]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 132Section 153ASection 245Section 245D(4)

…. The order of the ITSC can be reopened only in cases of fraud and misrepresentation and in no other case.” 19. The Hon'ble Delhi High Court, after considering the judgments of the Hon'ble Bombay High Court in 207 Taxmann 185 and the Hon'ble Supreme Court in 259 ITR 475 and 206 ITR 443 further observed as under: “On the contrary, it would inevitably follow that once a settlement application is allowed to be proceeded with, the entire case stands transferred to the ITSC and thereafter it is the ITSC alone which shall have exclusive jurisdiction to exercise the powers and perform the functions of an income tax au…

Brij Lal vs. Commnr. of Income Tax, Jalandhar

C.A. No.-000516-000527 - 2004Supreme Court21 Oct 2010
Section 139Section 142Section 143Section 144Section 148Section 154Section 234BSection 245D(1)Section 245D(4)Section 5

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION CIVIL APPEAL Nos. 516-527 OF 2004 Brij Lal & Ors. … Appellants versus Commissioner of Income Tax, Jalandhar … Respondents with Civil Appeal Nos. 280-286/2005, Civil Appeal No. 8324/2004, Civil Appeal Nos.8325- 8328/2004, Civil Appeal No. 603/2005, Civil Appeal No. 990/2005, Civil Appeal No. 925/2005, Civil Appeal No. 924/2005, Writ Petition (C) No. 556/2004, Writ Petition(C)No. 555/2004, Civil Appeal Nos. 2247-2250/2005, Civil Appeal No. 923/2005, Civil Appeal No. 995/…

Rajan Gupta vs. Commissioner of Income Tax

The appeal is allowed as aforesaid

ITA/884/2009HC Delhi05 Jul 2010
For Appellant: Mr M.P. Rastogi with Mr R. Kumar and Mr K.N. AhujaFor Respondent: Ms Prem Lata Bansal
Section 143(2)Section 158BSection 245CSection 245D(1)Section 260A

…THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 05.07.2010 + ITA 884/2009 RAJAN GUPTA ..... Appellant versus COMMISSIONER OF INCOME TAX ..... Respondent Advocates who appeared in this case: For the Appellant : Mr M.P. Rastogi with Mr R. Kumar and Mr K.N. Ahuja For the Respondent : Ms Prem Lata Bansal CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE V.K. JAIN 1. Whether Reporters of local papers may be allowed to see the judgment ? Yes 2. To be referred to the Reporter or not ?…

CIT v. Damani Brothers (259 ITR 475) — Cited in 5 Judgments | BharatTax