CIT v. G.B.J. Seth & Anr.

133 ITR 192High Court1982#19011 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 143(1)(a)Section 154Section 159Section 164Section 168

Issues it is cited on

section 159section 164maximum marginal ratesection 16section 254(1)section 143(1)(a)section 254section 154section 143(1)section 15section 25section 143

Judgments citing CIT v. G.B.J. Seth & Anr.

Estate of Satibai Tahilram Chellaram, Mumbai vs. Income Tax Officer Ward 23(1)6, Mumbai

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 1428/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Jul 2025AY 2022-23

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

…take also levied surcharge of Rs. 3,03,077/-. No surcharge is leviable as income from estate of deceased-assessee is less than Rs. 50,00,000/-. Before ld. CIT(A), the assessee relied on the decision of Madhya Pradesh High Court in CIT Vs G.B.J. Seth & Anr. 133 ITR 192 (MP). The ld. CIT(A) failed to appreciate the ratio of said decision and held that assessee failed to provide information asked in his notice dated 21.08.2024. The details of executor are mentioned in the Will itself. The ld. AR of the assessee submits that his case is squarely covered by the decision of Tribunal in Estate of Late of Nalini At…

Estate of Satibai Tahilram Chellaram, Mumbai vs. Income Tax Officer Ward 2391)(6), Mumbai

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 1417/MUM/2025[2023-24]Status: DisposedITAT Mumbai07 Jul 2025AY 2023-24

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

…take also levied surcharge of Rs. 3,03,077/-. No surcharge is leviable as income from estate of deceased-assessee is less than Rs. 50,00,000/-. Before ld. CIT(A), the assessee relied on the decision of Madhya Pradesh High Court in CIT Vs G.B.J. Seth & Anr. 133 ITR 192 (MP). The ld. CIT(A) failed to appreciate the ratio of said decision and held that assessee failed to provide information asked in his notice dated 21.08.2024. The details of executor are mentioned in the Will itself. The ld. AR of the assessee submits that his case is squarely covered by the decision of Tribunal in Estate of Late of Nalini At…

Estate of Satibai Tahilram Chellaram, Mumbai vs. Income Tax Officer Ward 23(1)(6), Mumbai

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 4757/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Jul 2025AY 2021-22

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

…take also levied surcharge of Rs. 3,03,077/-. No surcharge is leviable as income from estate of deceased-assessee is less than Rs. 50,00,000/-. Before ld. CIT(A), the assessee relied on the decision of Madhya Pradesh High Court in CIT Vs G.B.J. Seth & Anr. 133 ITR 192 (MP). The ld. CIT(A) failed to appreciate the ratio of said decision and held that assessee failed to provide information asked in his notice dated 21.08.2024. The details of executor are mentioned in the Will itself. The ld. AR of the assessee submits that his case is squarely covered by the decision of Tribunal in Estate of Late of Nalini At…

Commissioner of Income Tax vs. M/S. G.R.K.Prasad and Others

ITTA/176/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN