CIT v. Executors of the Estate of Late H.H. Rajkuverba Dowager Maharani Saheb of Gondal

115 ITR 301High Court1978#18843 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2022.

Judgments citing CIT v. Executors of the Estate of Late H.H. Rajkuverba Dowager Maharani Saheb of Gondal

M/S. VPA CIVILCON (P) LTD.,INDORE vs. PR. CIT-2, INDORE

In the result, the appeal of the assessee is allowed

ITA 864/IND/2019[2015-16]Status: DisposedITAT Indore30 Mar 2022AY 2015-16

Bench: Shri Manish Borad & T.R. Senthil Kumar

For Appellant: Shri C.P. Rawka and Shri Venus Rawka, CAsFor Respondent: Shri P.K. Mitra, CIT-DR

Section 143(2)Section 263Section 263(1)

…sessing Officer must have passed an order; and III. The commissioner should consider that the said order is erroneous and prejudicial to the interest of the revenue [CIT v.Executors of the Estate of late H.H. Rajkuverba Dowager Maharani Saheb of Gondal,(1978) 115 ITR 301,305 (Karn); Jagadhri Electric Supply & Industrial Co. v. CIT, (1987) 166 ITR 143 (Punj); Venkatkrishna Rice Co. v. CIT (1987) 163 ITR 129, 137 (mad); Shivaputrappa Channappa Mungoli v. Ag ITO, (1986)160 ITR 123 (Karn); K.N. Agrawal v. CIT, (1991) 189 ITR 769, 772 (All); Keshrimal Bapulal v. CIT, (2001) 252 ITR 764, 769 (MP); Shy am Sundar Agrawal…

M/S ADM AGRO INDUSTRIES KOTA & AKOLA PVT. LTD.,HARYANA vs. THE PR. CIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 535/IND/2016[2008-09]Status: DisposedITAT Delhi08 Feb 2022AY 2008-09

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 535/Del/2016 : Asstt. Year : 2008-09 M/S Adm Agro Industries Kota & Akola Vs Pr. Cit-1, Pvt. Ltd., Vatika Professional Point, 3Rd “Aayakar Bhawan”, Floor, Golf Course Extension Road, 48, Arera Hills, Sector-66, Gurgaon-122018 Hoshangabad Road, Bhopal-462011 (Appellant) (Respondent) Pan No. Aabcs9646L Assessee By : Sh. Pradeep Dinodia, Ca Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 07.12.2021 Date Of Pronouncement: 08.02.2022

For Appellant: Sh. Pradeep Dinodia, CAFor Respondent: Sh. Satpal Gulati, CIT DR

Section 115JSection 143(2)Section 143(3)Section 147Section 263Section 43BSection 44ASection 92C

…hould be prejudicial to the interest of revenue, must be satisfied before the Commissioner of Income-tax can proceed to invoke such powers, some of the judgments on this proposition are as under:  CIT Vs. Executors of Estate of Late H.H. Raj Kuverba Dowager 115 ITR 301, 305 (Kara.)  Jagadhary Electricity Supply Co. 166 ITR 143 (Punjab)  163 ITR 129,137 (Mad.) - Venkata Krishna Rice Co. Vs. CIT.  160 ITR 123 (Karnataka) - Shivaputrappa Chanappa Mangoli  189 ITR, 772 (Allahabad) - K.N. Agarwal Vs. CIT  243 ITR 83, 87 (S.C.) - Malabar Industrial Co. Ltd. Vs. CIT  243 ITR 490, 500 (Madras) - CIT Vs. Seshasiya…

INDIAN INTERNATIONAL CENTRE,NEW DELHI vs. CIT(E), NEW DELHI

In the result, assessee’s appeal is allowed

ITA 3110/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jan 2019AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 India International Centre, Vs. Cit (E), 40, Max Muller Marg, Room No.2620, Lodhi Estate, Civic Centre, New Delhi. Jl Nehru Marg, New Delhi. Pan: Aaati0660C

For Appellant: Shri Angadh, AdvocateFor Respondent: Shri Sandeep Kumar, CIT, DR

Section 10Section 143(3)Section 2Section 2(15)Section 263

…Delhi High Court in the case of India Trade Promotion Organization • vs. D.G. of Income Tax (Exemptions). The Delhi High Court in CIT vs. Delhi Gymkhana Club Ltd. [2011] 339 ITR • 525, 527 (Del) CIT vs. Executors of Estate of Late H.H. Raj kuverba Dowager 115 ITR 301, • 5 305 (Karn.) Jagadhary Electricity Supply Co., 166 ITR 143 (Punjab) • 163 ITR 129,137 (Mad.) - Venkata Krishna Rice Co. Vs. CIT. • 160 ITR 123 (Karnataka) - Shivaputrappa Chanappa Mangoli • 189 ITR, 772 (Allahabad)-K.N.Agarwal Vs. CIT • 83, 87 (S.C.) - Malabar Industrial Co. Ltd. Vs. CIT 243 ITR • 490, 500 (Madras) - CIT Vs. Seshasiyas…

COMMISSIONER OF INCOME TAX – III

ITA/143/2001HC Delhi25 Aug 2014

Section 143(3)Section 154Section 217Section 250Section 260A

…ld be waived, reduced for the reasons or grounds mentioned in Rule 40 of the Income Tax Rules, 1962. Reference was made to decision of Karnataka High Court in CIT vs. Executors of the Estate of Late H.H. Rajkuverba Dowager Maharani Saheb of Gondal [1978] 115 ITR 301 (Kar) where it was held that an order under Section 217 did not form part of an order of assessment and mere omission on the part of the Assessing Officer to refer to interest payable thereunder in the order of assessment cannot lead to the inference that the Assessing Officer had waived interest payable without any reason for doing so. Sup…