CIT v. Late Begum Noor

204 ITR 166High Court1993#11915 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2022.

Judgments citing CIT v. Late Begum Noor

SRI VAISHNAVI GLOBAL AVENUES AND INFRA SOLUTIONS PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1925/HYD/2018[2014-15]Status: DisposedITAT Hyderabad10 Oct 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2014-15 Sri Vaishnavi Global Vs. Ito,Ward-3(3) Avenues & Infra Hyderabad Solutions Private Limited Plot No.56, Cyber Meadows, Masjid Banda, Kondapur Hyderabad-500 084

For Appellant: Shri Sashank Dundu, AdvocateFor Respondent: Shri Sunku Srinivas, CIT-DR
Section 143(2)Section 68

…d. DR on the other hand strongly objected to the admission of the additional evidences filed by the assessee. Referring to various decisions including the decision of the jurisdictional High Court in the case of CIT vs Late Begum Noor Banu Alladin reported in 204 ITR 166 (AP) he submitted that the additional evidences should not be admitted for adjudication. So far as the argument of the ld. Counsel for the assessee that the matter should be restored to the file of the AO is concerned, the ld. DR submitted that since the assessee failed to produce cogent evidences either before the AO or Ld.CIT(A) or even before…

DIVI'S LABORATORIES LTD, HYDERABAD,HYDERABAD vs. ADDL.CIT, RANGE-1, HYDERABAD, HYDERABAD

ITA 710/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Aug 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)
Section 10BSection 115JSection 143(3)

…n the light of its written submissions coming from the CIT’s side is that this additional ground gives altogether a new texture to the already pleaded issues and not allowable therefore as per hon’ble jurisdictional high court in CIT Vs. Begumnoor Banu (1993) 204 ITR 166 (AP). We find no merit in the Revenue’s instant technical argument as per this tribunal Special Bench decision All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (SB) after considering the decision NTPC Ltd. vs. CIT (229 ITR 383 (SC); holds that we can very well entertain such a pure question of law so as to determine the correct tax liability…

DCIT, CIRCLE-17(1), HYDERABAD, HYDERABAD vs. DIVI'S LABORATORIES LTD, HYDERABAD, HYDERABAD

ITA 709/HYD/2015[2009-10]Status: DisposedITAT Hyderabad17 Aug 2021AY 2009-10

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)
Section 10BSection 115JSection 143(3)

…n the light of its written submissions coming from the CIT’s side is that this additional ground gives altogether a new texture to the already pleaded issues and not allowable therefore as per hon’ble jurisdictional high court in CIT Vs. Begumnoor Banu (1993) 204 ITR 166 (AP). We find no merit in the Revenue’s instant technical argument as per this tribunal Special Bench decision All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (SB) after considering the decision NTPC Ltd. vs. CIT (229 ITR 383 (SC); holds that we can very well entertain such a pure question of law so as to determine the correct tax liability…

DCIT, CIRCLE-17(1), HYDERABAD, HYDERABAD vs. DIVI'S LABORATORIES LTD, HYDERABAD, HYDERABAD

ITA 708/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Aug 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)
Section 10BSection 115JSection 143(3)

…n the light of its written submissions coming from the CIT’s side is that this additional ground gives altogether a new texture to the already pleaded issues and not allowable therefore as per hon’ble jurisdictional high court in CIT Vs. Begumnoor Banu (1993) 204 ITR 166 (AP). We find no merit in the Revenue’s instant technical argument as per this tribunal Special Bench decision All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (SB) after considering the decision NTPC Ltd. vs. CIT (229 ITR 383 (SC); holds that we can very well entertain such a pure question of law so as to determine the correct tax liability…

VAIBHAV DEEPAK SHAH,MUMBAI vs. AST CIT CEN CIR 13, MUMBAI

The appeals of the revenue are dismissed

ITA 4328/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Jun 2018AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & 1Assessment Year: 2011-12 Vaibhav Deepak Shah Assistant Commissioner Of 5/7, V.P. Road, Income Tax, Central Circle-13 Vs. Dadarkar House, 1St New Cgo Building, Prathistha Floor, Flat No. 9-10, Bhavan. M.K. Road Mumbai-400004. Mumbai-400020 Pan No. Bbgps2674L Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Sanjay R. Parikh, ARFor Respondent: Mr. Rajesh Yadav, DR
Section 131Section 133(6)Section 143(3)Section 40ASection 69C

…m the questions involved in the case in which it is rendered and, while applying the decision to a later case, courts must carefully try to ascertain the true principle laid down by the decision.” The above decision has been followed in CIT v. Late Begum Noor 204 ITR 166, Chamber of ITC v. CBDT 209 ITR 660 and CIT V. Sudhir 214 ITR 154. Similar is the position of law in the context of a decision by the High Court and Tribunal. Shri Vaibhav Deepak Shah decisions relied on by both sides. Now our endeavour would be to apply the relevant decisions to the facts of the case. We mention here that the decisions relied o…

VAIBHAV DEEPAK SHAH,MUMBAI vs. ASST CIT CEN CIR 13, MUMBAI

The appeals of the revenue are dismissed

ITA 4323/MUM/2016[2008-09]Status: DisposedITAT Mumbai27 Jun 2018AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & 1Assessment Year: 2011-12 Vaibhav Deepak Shah Assistant Commissioner Of 5/7, V.P. Road, Income Tax, Central Circle-13 Vs. Dadarkar House, 1St New Cgo Building, Prathistha Floor, Flat No. 9-10, Bhavan. M.K. Road Mumbai-400004. Mumbai-400020 Pan No. Bbgps2674L Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Sanjay R. Parikh, ARFor Respondent: Mr. Rajesh Yadav, DR
Section 131Section 133(6)Section 143(3)Section 40ASection 69C

…m the questions involved in the case in which it is rendered and, while applying the decision to a later case, courts must carefully try to ascertain the true principle laid down by the decision.” The above decision has been followed in CIT v. Late Begum Noor 204 ITR 166, Chamber of ITC v. CBDT 209 ITR 660 and CIT V. Sudhir 214 ITR 154. Similar is the position of law in the context of a decision by the High Court and Tribunal. Shri Vaibhav Deepak Shah decisions relied on by both sides. Now our endeavour would be to apply the relevant decisions to the facts of the case. We mention here that the decisions relied o…

DCIT CEN CIR 2(3), MUMBAI vs. VAIBHAV D SHAH, MUMBAI

The appeals of the revenue are dismissed

ITA 4408/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Jun 2018AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & 1Assessment Year: 2011-12 Vaibhav Deepak Shah Assistant Commissioner Of 5/7, V.P. Road, Income Tax, Central Circle-13 Vs. Dadarkar House, 1St New Cgo Building, Prathistha Floor, Flat No. 9-10, Bhavan. M.K. Road Mumbai-400004. Mumbai-400020 Pan No. Bbgps2674L Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Sanjay R. Parikh, ARFor Respondent: Mr. Rajesh Yadav, DR
Section 131Section 133(6)Section 143(3)Section 40ASection 69C

…m the questions involved in the case in which it is rendered and, while applying the decision to a later case, courts must carefully try to ascertain the true principle laid down by the decision.” The above decision has been followed in CIT v. Late Begum Noor 204 ITR 166, Chamber of ITC v. CBDT 209 ITR 660 and CIT V. Sudhir 214 ITR 154. Similar is the position of law in the context of a decision by the High Court and Tribunal. Shri Vaibhav Deepak Shah decisions relied on by both sides. Now our endeavour would be to apply the relevant decisions to the facts of the case. We mention here that the decisions relied o…

DCIT CEN CIR 2(3), MUMBAI vs. VAIBHAV D SHAH, MUMBAI

The appeals of the revenue are dismissed

ITA 4407/MUM/2016[2008-09]Status: DisposedITAT Mumbai27 Jun 2018AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & 1Assessment Year: 2011-12 Vaibhav Deepak Shah Assistant Commissioner Of 5/7, V.P. Road, Income Tax, Central Circle-13 Vs. Dadarkar House, 1St New Cgo Building, Prathistha Floor, Flat No. 9-10, Bhavan. M.K. Road Mumbai-400004. Mumbai-400020 Pan No. Bbgps2674L Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Sanjay R. Parikh, ARFor Respondent: Mr. Rajesh Yadav, DR
Section 131Section 133(6)Section 143(3)Section 40ASection 69C

…m the questions involved in the case in which it is rendered and, while applying the decision to a later case, courts must carefully try to ascertain the true principle laid down by the decision.” The above decision has been followed in CIT v. Late Begum Noor 204 ITR 166, Chamber of ITC v. CBDT 209 ITR 660 and CIT V. Sudhir 214 ITR 154. Similar is the position of law in the context of a decision by the High Court and Tribunal. Shri Vaibhav Deepak Shah decisions relied on by both sides. Now our endeavour would be to apply the relevant decisions to the facts of the case. We mention here that the decisions relied o…

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

ITTA/33/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 194CSection 197(1)Section 201

…n of the judgment of this Court in the case of All Gujarat Federation of Tax Consultants & Ors. vs. CBDT, reported in 214 ITR 276 wherein, the Gujarat High Court had followed the decision of the Bombay High Court in the cases, reported in 210 ITR 136 and 209 ITR 660. Conclusively, it held that Section 194 of the Act had been amended to give overriding effect to all these judgments relating to the payments made to the professionals, and accordingly, from all the factual situation, it held that Section 194C would be applicable when the effect of three contracts result into a work contract whi…

CIT v. Late Begum Noor (204 ITR 166) — Cited in 9 Judgments | BharatTax