CIT v. Rameshwardas Ram Narain

107 ITR 710High Court1977#18651 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2021 to 2022.

Judgments citing CIT v. Rameshwardas Ram Narain

Asia Sugar Inds.P.Ltd, New Delhi vs. ACIT, Central Circle-5, New Delhi

In the result, appeal of the assessee is allowed

ITA 4795/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Jun 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhary

For Appellant: Shri Tanpreet Singh KohilFor Respondent: Sh. Zahid Parvez, Sr. DR
Section 132Section 142(1)Section 143(3)Section 271(1)(c)Section 271A

…O and order a remit or to give any direction as done in the instant case. This section is similar to section 31(3)(f) of the Indian Income-tax Act, 1922. Construing section 31(3)(f), a Bench of the Allahabad High Court in CIT v. Rameshwardas Ram Narain [1977] 107 ITR 710 held that there is no power in the first appellate authority to give a direction to take fresh action in accordance with law. In other words the first appellate authority in the cases governed by section 31(3)(i) corresponding to section 251(1)(b) of the Income-tax Act cannot set aside 15 ITA.No.4795/Del./2017 M/s. Asia Sugar Industries Pvt. Ltd…

Shri Vikram Chaudhary, Lucknow vs. ACIT-2, Lucknow

In the result both the appeals filed by the assessee are allowed

ITA 380/LKW/2020[2016-17]Status: DisposedITAT Lucknow20 Oct 2021AY 2016-17

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 148Section 69A

….g., as in the case of an assessment being barred by limitation. This has been held by the Hon'ble Gauhati High Court in the case of ‘Bengal Tea And Fabrics Ltd. vs. ACIT’, 223 ITR 729 (Gau). 15. Reference may also be had to ‘CIT vs. Rameshwardas Ram Narain’, 107 ITR 710 (All.) and ‘CIT vs. Estate Of Late Sri N. Veeraswamy Chettiar’, 49 ITR 13 (Mad.). 16. In ‘CIT vs. Rameshwardas Ram Narain’ (supra), the penalty was imposed by the ITO without obtaining the prior approval of the IAC. The Hon'ble Allahabad High Court held that the AAC was not justified in directing the ITO to proceed in accordance with law. In ‘CIT…

Shri Vikram Chaudhary HUF, Lucknow vs. ACIT-2, Lucknow

In the result both the appeals filed by the assessee are allowed

ITA 379/LKW/2020[2016-17]Status: DisposedITAT Lucknow20 Oct 2021AY 2016-17

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 148Section 69A

….g., as in the case of an assessment being barred by limitation. This has been held by the Hon'ble Gauhati High Court in the case of ‘Bengal Tea And Fabrics Ltd. vs. ACIT’, 223 ITR 729 (Gau). 15. Reference may also be had to ‘CIT vs. Rameshwardas Ram Narain’, 107 ITR 710 (All.) and ‘CIT vs. Estate Of Late Sri N. Veeraswamy Chettiar’, 49 ITR 13 (Mad.). 16. In ‘CIT vs. Rameshwardas Ram Narain’ (supra), the penalty was imposed by the ITO without obtaining the prior approval of the IAC. The Hon'ble Allahabad High Court held that the AAC was not justified in directing the ITO to proceed in accordance with law. In ‘CIT…

Ibrahim International Trading Company, Kanpur vs. Assistant Commissioner of Income Tax- 3, Kanpur

In the result, the appeal is allowed

ITA 340/LKW/2018[2007-08]Status: DisposedITAT Lucknow25 Aug 2021AY 2007-08

Bench: Shri T.S. Kapoorassessment Year 2007-08 Ibrahim International Ltd. Earlier Acit-3, Vs. Kanpur Known As Ibrahim International Trading Co., 40/121, Hospital Road Parade, Kanpur 208001 Pan – Aaafi 9671F (Appellant) (Respondent)

Section 150(1)Section 153(3)Section 37

….g., as in the case of an assessment being barred by limitation. This has been held by the Hon'ble Gauhati High Court in the case of ‘Bengal Tea And Fabrics Ltd. vs. ACIT’, 223 ITR 729 (Gau). 15. Reference may also be had to ‘CIT vs. Rameshwardas Ram Narain’, 107 ITR 710 (All.) and ‘CIT vs. Estate Of Late Sri N. Veeraswamy Chettiar’, 49 ITR 13 (Mad.). 16. In ‘CIT vs. Rameshwardas Ram Narain’ (supra), the penalty was imposed by the ITO without obtaining the prior approval of the IAC. The Hon'ble Allahabad High Court held that the AAC was not justified in directing the ITO to proceed in accordance with law. In ‘CIT…

CIT v. Rameshwardas Ram Narain (107 ITR 710) — Cited in 4 Judgments | BharatTax