CIT v. GheruLal Bal Chand

111 ITR 134High Court1978#22011 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 12Section 12AASection 132(4)Section 142(1)Section 143(3)Section 145A

Issues it is cited on

section 256(2)colourable devicesection 2(15)section 149registration under section 12aliable to taxsection 12aasection 132(4)section 12asection 12section 139search and seizure

Judgments citing CIT v. GheruLal Bal Chand

Sourabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 2012-13 cuke Saurabh Agrotech Pvt. Ltd. DCIT, Vs. 20, 21 and 22, Old Industrial Central Circle, Alwar Area, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 4522 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

Saurabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 2012-13 cuke Saurabh Agrotech Pvt. Ltd. DCIT, Vs. 20, 21 and 22, Old Industrial Central Circle, Alwar Area, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 4522 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

Ritika Vegetable Oil Private Limited, Jaipur vs. ACIT Central Circle, Alwar

In the result, the appeal of the assessee is allowed

ITA 495/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Oct 2024AY 2016-17

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajey Malik, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 40ASection 92BSection 92C

…to be part of price. The assessee holds the amount in trust. The Supreme Court approved the cases of the Allahabad High Court in Thakur Das Shyam Sunday vs. Addl. CIT (1974) 93 ITR 27(All) (FB) and of the Punjab High Court in CIT vs. GheruLal Bal Chand (1978) 111 ITR 134(P&H) and followed its earlier authority in CIT vs. Tollygunge Club Ltd. (1977) 107 ITR 776 (SC) and confirmed the decision of the Allahabad High Court in Bijli Cotton Mills Ltd. vs. CIT (1970) 76 ITR 194(All) . The Punjab and Haryana High Court in Nathu Ram Shiv Narayan vs. CIT (1982) 134 ITR 625(P&H) , has held that the definition of charitable…

CIT v. GheruLal Bal Chand (111 ITR 134) — Cited in 3 Judgments | BharatTax