CIT v. Geetanjali Education Society

174 Taxmann 440High Court2008#5434 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 1961 Section 131 Section 132 of the Act Section 132(4) of the Act Section 133(6)Section 133A of the Act Section 143(3)Section 143(3) r.w.s. 147 of the Act

Issues it is cited on

genuineness of the transaction section 133 section 133(6)section 68 section 13 previous year transfer person section 143 prescribed document section 143(3)

Judgments citing CIT v. Geetanjali Education Society

ACIT, New Delhi vs. M/S D.K.B. Infrastructure Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 1722/DEL/2011[2007-08]Status: DisposedITAT Delhi11 Jan 2016AY 2007-08

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi CAFor Respondent: Shri Hemant Gupta, Senior DR

Section 131Section 142(1)Section 143(1)Section 143(2)Section 68

…material/statement etc. shall be rendered illegal. Reference in this regard can be made to the decisions in the case of R. B. Shreeram Durga Prasad 176 ITR 169 (SC), 125 ITR 713 (SC), Jindal Vegetable (order of Hon'ble Delhi High Court in ITA no. 428 of 2007, 174 Taxmann 440 (Raj.) and Laxman Bhai Patel (order of Hon'ble Gujarat High Court dated 22.07.2008 in ITR no. 41/1997). 4.3.5. Further, in the case of N.P. Garodia (order dated 13.01.2009 of Hon'ble P & H High Court in ITA no. 808 of 2008) and in the case of Brij Pal Sharma (order dated 17.02.2009 in ITA no. 685 of 2008 of Hon'ble P & H High Court) it was h…