CIT v. Prem Kumar Bhagat

311 ITR 266High Court#11475 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2020 to 2021.

Judgments citing CIT v. Prem Kumar Bhagat

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1139/HYD/2015[2009-10]Status: DisposedITAT Hyderabad28 Oct 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1138/HYD/2015[2012-13]Status: DisposedITAT Hyderabad28 Oct 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1137/HYD/2015[2011-12]Status: DisposedITAT Hyderabad28 Oct 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1136/HYD/2015[2010-11]Status: DisposedITAT Hyderabad28 Oct 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1135/HYD/2015[2008-09]Status: DisposedITAT Hyderabad28 Oct 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1134/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Oct 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1133/HYD/2015[2006-07]Status: DisposedITAT Hyderabad28 Oct 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1132/HYD/2015[2006-07]Status: DisposedITAT Hyderabad28 Oct 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT, New Delhi vs. M/S. Narmil Infosolutions Pvt. Ltd., New Delhi

The appeal is dismissed

ITA 1152/DEL/2016[2010-11]Status: DisposedITAT Delhi29 May 2020AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Narmil Infosolutions Pvt. Circle-17(2), Ltd, New Delhi C/O Aar & Associates, Ca 701-702, Rg Trade Tower, Netaji Subash Place, Pitampur, New Delhi Pan : Aabcn9307R (Appellant) (Respondent)

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 163Section 163(1)Section 195Section 4Section 5Section 9

…under section 163 (2) of the act is mandatory. He submitted that no such order has been passed by the assessing officer and therefore the proceedings are void ab initio. The assessee relied upon the decision of the honourable Punjab and Haryana High Court in 311 ITR 266 and 87 ITR 476, wherein it has been held that the provisions of section 163 (2) are mandatory in character , therefore an order was required to be passed by the ITO declaring assessee as an ‘agent’ of the recipient of income. It was further stated that the order passed under section 163 of the act is also appealable under section 246A of the act…