CIT v. Lal Chand Agarwal

259 ITR 497High Court2003#20168 most cited
4

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

Issues it is cited on

unexplained cash creditsection 143(3)total incomebusinessinterest

Judgments citing CIT v. Lal Chand Agarwal

Seikh Abdul Sabir Golahat Nimtala Masjid, Burdwan vs. CIT(A), Burdwan

In the result, both the appeals of the assessee are allowed

ITA 311/KOL/2023[2008-09]Status: DisposedITAT Kolkata23 Jul 2024AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 143(3)Section 2(24)Section 28Section 37(1)Section 69

…to deal with the case, after remand, depend on the specifications of the remand order and the lower Court has no jurisdiction to enter into any question which falls outside this limit. Similar issue has been laid down in the case of CIT vs. Lal Chand Agarwal 259 ITR 497 (Raj.)by the Hon’ble Rajasthan High Court and also by the Hon’ble Allahabad High Court in the case of S. P. Kochar (supra). In our opinion, the AO has to confine himself only to those issues as are remanded in the order and not beyond that otherwise it would be amounting to dealing with the issues which are afresh which is a clear cut violation o…

Seikh Abdul Sabir Golahat Nimtala Masjid, Burdwan vs. CIT(A), Burdwan

In the result, both the appeals of the assessee are allowed

ITA 310/KOL/2023[2007-08]Status: DisposedITAT Kolkata23 Jul 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 143(3)Section 2(24)Section 28Section 37(1)Section 69

…to deal with the case, after remand, depend on the specifications of the remand order and the lower Court has no jurisdiction to enter into any question which falls outside this limit. Similar issue has been laid down in the case of CIT vs. Lal Chand Agarwal 259 ITR 497 (Raj.)by the Hon’ble Rajasthan High Court and also by the Hon’ble Allahabad High Court in the case of S. P. Kochar (supra). In our opinion, the AO has to confine himself only to those issues as are remanded in the order and not beyond that otherwise it would be amounting to dealing with the issues which are afresh which is a clear cut violation o…

M/S K.M. Khadim & Co., Kolkata vs. PCIT-1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 278/KOL/2022[2014-15]Status: DisposedITAT Kolkata21 Dec 2022AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 263

…horities concerned in its order. The Ld. A.R relied on the series of decisions namely in defense of his arguments: i) Basudeo Prasad Agarwalla vs. ITO & Ors 180 ITR 388 (Cal) ii) CIT vs. V. Hope Textiles Ltd. 225 ITR 993 (MP) iii) CIT vs. Lal Chand Agarwal 259 ITR 497 (Raj.) iv) S.P. Kocher vs. ITO 145 ITR 255 (All.) The Ld. A.R. therefore argued that the exercise of jurisdiction by the Ld. PCIT in second round treating the assessment order passed pursuant to the direction by the Ld. PCIT in the first round in the order passed u/s 263 of the Act is contrary to the provisions of the Act. The ld AR contended t…

Commissioner of Income Tax-VI vs. Smt. K. Pramila

In the result, the appeal

ITTA/72/2008HC Telangana02 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 72 / 2008 Commissioner of Income Tax, Kota. ----Appellant Versus Shri Prabhu Lal Bairagi, Vill. Bevardia, Dabi, Distt. Bundi. ----Respondent Connected With D.B. Income Tax Appeal No. 569 / 2011 Commissioner of Income Tax, Kota. ----Appellant Versus Shri Prabhu Lal Bairagi, Vill. Bevardia, Dabi, Distt. Bundi.…

CIT v. Lal Chand Agarwal (259 ITR 497) — Cited in 4 Judgments | BharatTax