CIT v. Dewan Bahadur Ram Gopal Mills Ltd.

Kusum Mittal, Haryana vs. DCIT, CC-1, Gurgaon

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

…2CC of the Act. It is well settled that any retrospective amendment in the statute has to be taken into consideration while deciding an appeal as the appeal is in continuation of the original proceedings [See: CIT v. Dewan Bahadur Ram Gopal Mills Ltd. [1961] 41 ITR 280 (SC), State of Uttar Pradesh v. Raja Syed Mohammad Saadat Ali Khan [1961] 41 ITR 737 (SC) and CIT V. Indian Telephone Industries Ltd. [1991] 187 ITR 181 (SC). CONCLUSIONS In the present case we find that the warrant of authorisation under Section 132 of the Act has been issued on 10th November, 2006 in the joint name of three persons. We are, the…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

…moulding the relief to be granted are entitled to take into account even facts and circumstances and changes in law which happened after the AO completed the assessment (Banwari Debi Vs 1TO 1964 53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

…moulding the relief to be granted are entitled to take into account even facts and circumstances and changes in law which happened after the AO completed the assessment (Banwari Debi Vs 1TO 1964 53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

…moulding the relief to be granted are entitled to take into account even facts and circumstances and changes in law which happened after the AO completed the assessment (Banwari Debi Vs 1TO 1964 53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

…moulding the relief to be granted are entitled to take into account even facts and circumstances and changes in law which happened after the AO completed the assessment (Banwari Debi Vs 1TO 1964 53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60…