CIT v. J.K. D’Costa

147 ITR 1Reported decision1984#8201 most cited

What is CIT v. J.K. D’Costa authority for?

The Supreme Court's dismissal of a Special Leave Petition affirming the Delhi High Court's decision in Addl. CIT vs. J.K. D'Costa implicitly upholds the High Court's ruling regarding the assessment procedure.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Also referred to as

CIT v. J.K. D'Costa · 147 ITR 1 · Addl. CIT v. J.K. D'Costa · 133 ITR 7 · Delhi High Court · Supreme Court SLP dismissal · assessment procedure · assessment order · reassessment

Judgments citing CIT v. J.K. D’Costa

Manoj Kumar Sharma, Jaipur vs. PCIT(Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 283/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Manoj Kumar Sharma, Jaipur vs. PCIT(Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 282/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Manoj Kumar Sharma, Jaipur vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 281/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 223/JPR/2022[2018-19]Status: DisposedITAT Jaipur25 Nov 2022AY 2018-19
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 222/JPR/2022[2017-18]Status: DisposedITAT Jaipur25 Nov 2022AY 2017-18
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 221/JPR/2022[2016/17]Status: DisposedITAT Jaipur25 Nov 2022
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 220/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Ram Kishan Verma, Kota vs. PCIT (Circle), Jaipur

In the result appeal of the assessee in the ITA No

ITA 219/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 218/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 217/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Harish Jain, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 216/JPR/2022[2016-17]Status: DisposedITAT Jaipur25 Nov 2022AY 2016-17
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Harish Jain, Jaipur vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 215/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

Harish Jain, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 214/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…ivedi (supra) dated 29.10.2015 (DPB 22-25). Even the majority of the High Courts being the High Courts of Delhi, Gujarat, Guwahati, M.P., Madras and Rajasthan have taken similar view with or without following Apex Court decision in CIT vs. J.K. D’Costa (1984) 147 ITR 1 (St.)whereinSpecial Leave Petition was dismissed affirming the Delhi High Court decision in Addl. CIT vs. J.K. D’Costa(1982) 133 ITR 7 (Del). Kindly refer Para 6-7 of Rakesh Nain (supra). 11.4 Further reliance on the case of Mallelil Industries (P.) Ltd (2022) 139 taxmann.com 7 (Kerala) is also wrongly placed in as much as that was a case where the…

CIT v. J.K. D’Costa (147 ITR 1) — Cited in 13 Judgments | BharatTax