CIT v. Oscar Laboratories P. Ltd.

324 ITR 115High Court2010#8982 most cited

What is CIT v. Oscar Laboratories P. Ltd. authority for?

The revenue should not have filed an appeal before the Tribunal in certain circumstances, as indicated by decisions of the Punjab & Haryana High Court.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2015.

Also referred to as

CIT v. Oscar Laboratories P. Ltd. · 324 ITR 115 · Punjab & Haryana High Court · Revenue appeal · Tribunal appeal · section 268A

Judgments citing CIT v. Oscar Laboratories P. Ltd.

ITO, Roorkee vs. Om Pal Singh, Roorkee

In the result, appeal of the Revenue is dismissed

ITA 1958/DEL/2013[2009-10]Status: DisposedITAT Delhi02 Dec 2015AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Karnesh Sharma, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 268ASection 69

…Act, 1961, I am of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, I fortify by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT D…

ACIT, Rewari vs. M/S. Narnaul Yadav Co- Op Labour & Construction Society Ltd., Haryana

In the result, appeal of the Revenue is dismissed

ITA 2360/DEL/2012[2006-07]Status: DisposedITAT Delhi02 Dec 2015AY 2006-07

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2006-07

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: None
Section 268ASection 80P

…1, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT…

ITO, New Delhi vs. Mrs. Neelam Jain, Noida

In the result, appeal of the Revenue is dismissed

ITA 1005/DEL/2012[2001-02]Status: DisposedITAT Delhi02 Dec 2015AY 2001-02

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2001-02

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: Sh. Kapil Goel, Adv
Section 268ASection 46ASection 68

…1, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT…

ITO, New Delhi vs. M/S. G. Ram Books Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2709/DEL/2012[2000-01]Status: DisposedITAT Delhi01 Dec 2015AY 2000-01

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2000-01

For Appellant: Ms. Anima Barnwal, Sr. DRFor Respondent: None
Section 268ASection 68

…1, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT…

ACIT, New Delhi vs. M/S. Weather Bys Construction Pvt. Ltd., New Delhi

In the result appeal of the revenue and cross objection of the assessee are

ITA 638/DEL/2014[2003-04]Status: DisposedITAT Delhi27 Nov 2015AY 2003-04

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Atiq Ahmed, Sr. DRFor Respondent: Shri B.K. Dhingra, CA
Section 268ASection 69C

…are of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT…

ITO, Faridabad vs. Sh. Ram Dev, Faridabad

In the result, appeal of the Revenue is dismissed

ITA 2971/DEL/2012[2000-01]Status: DisposedITAT Delhi27 Nov 2015AY 2000-01

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Atiq Ahmed, Sr. DRFor Respondent: Shri Suresh Aggrawal, Advocate
Section 268A

…are of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order 3 ITO vs. Ram Dev dated 02.08.2010 in ITA No. 179/19…

M/S. ITO, New Delhi vs. M/S. Mars Tobacco Co., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 4901/DEL/2009[2001-02]Status: DisposedITAT Delhi24 Nov 2015AY 2001-02

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Tarun Kumar, Adv. & Sh. SomilFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 147Section 148Section 268A

…Act, 1961, I am of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, I fortify by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT D…

ITO, Rewari vs. Dr. Mahender Nagpal Prop. M/S. Mahender Surgical Hospital & Nurshing Home, Haryana

In the result, appeal of the Revenue is dismissed

ITA 336/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Nov 2015AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2009-10

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: Sh. Gautam Jain, Adv
Section 268A

…1, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT De…

ACIT, New Delhi vs. Smt. Ruby Manaktala, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3248/DEL/2014[2001-02]Status: DisposedITAT Delhi27 Oct 2015AY 2001-02

Bench: Shri H.S. Sidhuassessment Year: 2001-02 Acit, Vs. Smt. Ruby Manaktala, Cc-13, Room No. 332, , C-1, Street, 6-F, Ara Centre, Jhandewalan Sainik Farms, Extn., New Delhi New Delhi (Pan: Aafpm6153M) (Appellant) (Respondent) Appellant By : Sh. P. Dam Kanunjna, Sr. Dr Respondent By : Ms. Reema Malik, Ca

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: Ms. Reema Malik, CA
Section 268ASection 3

…Act, 1961, I am of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, I fortify by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT D…

DCIT, New Delhi vs. Sh. Mahesh Mehta, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2052/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Oct 2015AY 2006-07

Bench: Shri H.S. Sidhuassessment Year: 2006-07 Dy. Cit, Vs. Shri Mahesh Mehta, Cc-3, 2042, Katra Tobacco, Room No. 355, 3Rd Floor, Khari Baoli, Delhi - 6 Jhandewalan Extn., New Delhi – 110 055 (Pan: Agbpm7320C) (Appellant) (Respondent) Appellant By : Sh. P. Dam Kanunjna, Sr. Dr Respondent By : None

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: None
Section 268ASection 80I

…Act, 1961, I am of the view that the Revenue should not have filed the instant appeal before the Tribunal. While taking such a view, I fortify by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT D…

ACIT, Gurgaon vs. Smt Chanderkala, Gurgaon

In the result, appeal of the department is dismissed

ITA 5681/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Oct 2015AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5681/Del/2012 : Asstt. Year : 2008-09 Asstt. Commissioner Of Income Vs Smt. Chanderkala, Tax, Circle-1, D/O Dalel Singh, H. No. 954, Gurgaon Sector-17, Gurgaon (Appellant) (Respondent) Pan No. Adwpc0138N Assessee By : Sh. Pradeep Lakhani, Ca Revenue By : Ms. Kesang Y. Shirpa, Sr. Dr Date Of Hearing : 27.10.2015 Date Of Pronouncement : 27.10.2015 Order Per N.K. Saini, A.M.

For Appellant: Sh. Pradeep Lakhani, CAFor Respondent: Ms. Kesang Y. Shirpa, Sr. DR
Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Kuldip Singh, JM ITA No. 5681/Del/2012 : Asstt. Year : 2008-09 Asstt. Commissioner of Income Vs Smt. Chanderkala, Tax, Circle-1, D/o Dalel Singh, H. No. 954, Gurgaon Sector-17, Gurgaon (APPELLANT) (RESPONDENT) PAN No. ADWPC0138N Assessee by : Sh. Pradeep Lakhani, CA Revenue by : Ms. Kesang Y. Shirpa, Sr. DR Date of Hearing : 27.10.2015 Date of Pronouncement : 27.10.2015 ORDER PER N.K. SAINI, A.M. This appeal by the Department is directed against the order dated 23.08.2012 of ld. CIT(A), Faridabad. 2. During the…

ITO, WD-12(3), Kolkata vs. M/S Rameswara Niket Services Pvt. Ltd., Kolkata

In the result, all the appeals filed by the Revenue are dismissed

ITA 298/KOL/2014[2006-2007]Status: DisposedITAT Kolkata15 Sept 2015AY 2006-2007

Bench: Shri P. M. Jagtap)

For Appellant: Shri Debasish Lahiri, JCIT, Sr.DRFor Respondent: Shri Anikesh Banerjee, Advocate
Section 268ASection 268A(1)

…een authorized to issue orders, instructions or directions to the income-tax authorities laying down the monetary limits for the purpose of filing appeals. As held by the Hon’ble Punjab & Haryana High Court in the case of CIT- vs- Oskar Laboratories Pvt. Ltd. 324 ITR 115, consequent to the insertion of section 268A in the Income-Tax Act, 1961, orders, instructions or directions issued on the subject of monetary limits for filing the appeals must be deemed to have attained statutory status and there can be no dispute that every requirement under the mandate of law leads to a consequential statutory obligation to c…

CIT v. Oscar Laboratories P. Ltd. (324 ITR 115) — Cited in 12 Judgments | BharatTax