CIT v. Prem Singh Co.

163 ITR 434High Court1987#19397 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT v. Prem Singh Co.

Shri Satyam Jayantilal Gangar, Mumbai vs. ITO - 26(3)(1), Mumbai

In the result, appeal by the assessee stands allowed

ITA 859/MUM/2020[2016-17]Status: DisposedITAT Mumbai12 Jan 2022AY 2016-17

Bench: Shri Shamim Yahyai.T.A. No. 859/Mum/2020 (Assessment Year 2016-17) Vs. Ito-26(3)(1) Satyam Jayantilal Gangar M/S. Deep Creation Pratykshkar Bhawan 24, Radha Damodar Trust Bkc, Bandra(E) Bldg., Pipe Road Mumbai-400 051 Kurla(W) Mumbai-400 070 Pan : Acgpg0927N (Appellant) (Respondent)

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 859/Mum/2020 (Assessment Year 2016-17) Vs. ITO-26(3)(1) Satyam Jayantilal Gangar M/s. Deep Creation Pratykshkar Bhawan 24, Radha Damodar Trust BKC, Bandra(E) Bldg., Pipe Road Mumbai-400 051 Kurla(W) Mumbai-400 070 PAN : ACGPG0927N (Appellant) (Respondent) Assessee by Vimal Punmiya Department by Rajni Roya Date of Hearing 29.11.2021 Date of Pronouncement 12 .01.2022 O R D E R Per Shri Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned Commissioner of Income T…

Balaji Steel Traders, Ongole vs. The Income Tax Officer, Ward-5(4), Visakhapatnam

In the result, appeal of the assessee is allowed and the stay application is dismissed

ITA 112/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhs.A.No.57/Viz/2019 (Arising Out Of I.T.A. No.112/Viz/2019) (ननधधारण वर्ा/Assessment Year : 2014-15) आयकर अपील सं./I.T.A.No.112/Viz/2019 (ननधधारण वर्ा/A.Y. : 2014-15) Balaji Steel Traders Vs. Income Tax Officer D.No.8-411-1/1 Ward-5(4) Near Anjaneyaswamy Temple Visakhapatnam South Bye Pass Road Ongole, Prakasam [Pan : Aajfb3629D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri V.Appala Raju, Dr सुनवधई की तधरीख / Date Of Hearing : 14.08.2019 25.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : आदेश /O R D E R

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri V.Appala Raju, DR

Section 69B

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER S.A.No.57/Viz/2019 (Arising out of I.T.A. No.112/Viz/2019) (ननधधारण वर्ा/Assessment Year : 2014-15) आयकर अपील सं./I.T.A.No.112/Viz/2019 (ननधधारण वर्ा/A.Y. : 2014-15) Balaji Steel Traders Vs. Income Tax Officer D.No.8-411-1/1 Ward-5(4) Near Anjaneyaswamy Temple Visakhapatnam South Bye Pass Road Ongole, Prakasam [PAN : AAJFB3629D] (…

Sri.C.Shaji, Trivandrum vs. The ITO, Ward-2(1), Trivndrum

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

ITA 505/COCH/2017[2013-14]Status: DisposedITAT Cochin20 Sept 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Dr.Pradeep K.P., AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR

…register of the assessee. Hence the addition of Rs.94,77,500/- to the total income is also highly inappropriate and liable to be deleted. The assessee further relied mainly on the following decisions of the Hon'ble High Courts namely, 1. CIT vs Prem Singh Co (163 ITR 434 (Del). 2. CIT vs N.Swamy (2411TR 363 (Mad). 3. CIT vs Veerdip Rollers Pvt Ltd (323 ITR 341 (Guj). 18. In first appeal, the CIT(A) confirmed the addition made by the Assessing Officer by observing as under:- 4.3. I carefully considered the appellant's explanation. His argument is completely centered around the Hon'ble High Courts decisions which…

Ajay Gupta, Delhi vs. DCIT, New Delhi

In the result the appeal of the assessee stands allowed

ITA 2632/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Sept 2018AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiassessment Year: 2007-08 Smt. Manisha Gupta, Vs Acit, (Legal Heir Of Late Shri Ajay Gupta), Circle 29(1), C/O Shri Ashok Gupta, New Delhi. 4852/24, First Floor, Ansari Road, New Delhi-110002 (Appellant) (Respondent) Appellant By : S/Shri R.S. Singhvi, Ca, Satyajeet Goel, Ca Respondent By : Ms Ashima Neb, Sr. Dr Date Of Hearing: 26.06.2018 Date Of Pronouncement: 25.09.2018 O R D E R

For Appellant: S/Shri R.S. Singhvi, CA, Satyajeet Goel, CAFor Respondent: Ms Ashima Neb, Sr. DR

Section 133ASection 69C

…ITA No. 2632/Del/2010 Assessment year 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2007-08 Smt. Manisha Gupta, vs ACIT, (Legal Heir of Late Shri Ajay Gupta), Circle 29(1), C/o Shri Ashok Gupta, New Delhi. 4852/24, First Floor, Ansari Road, New Delhi-110002 (Appellant) (Respondent) Appellant by : S/Shri R.S. Singhvi, CA, Satyajeet Goel, CA Respondent by : Ms Ashima Neb, Sr. DR Date of Hearing: 26.06.2018 Date of pronouncement: 25.09.2018 O R D E R PER SUDHANSHU SRIVAS…