CIT v. Rangila Ram & Other

254 ITR 230Supreme Court of India#20220 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Judgments citing CIT v. Rangila Ram & Other

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Section 143(3)Section 263

…r as it is prejudicial to the interest of the\nrevenue on the following issues :-\ni. From perusal of records, it is noted that the Assessing officer has not\nenquired about shop-wise details of purchases, sales and expenses.\nii. As per case laws reported in 254 ITR 230 in the case CIT Vs. Rangila\nRam and Others, Hon'ble Supreme Court and 408 ITR 402 in the case PCIT\nv. Chamundi Winery and Distillery, Hon'ble Karnataka High Court have\nheld that the whole income from the liquor business should be taxed in the\nhands of licencee only and the expenses incurred by other persons should\nbe disallowed. In this case…

COMMISSIONER OF INCOME TAX, TVM vs. M/S HOTEL SUN BEAM, ATTAKULANGARA TVM

Appeal is dismissed as indicated above

ITA/197/2009HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: COMMISSIONER OF INCOME TAXFor Respondent: M/S HOTEL SUN BEAM, ATTAKULANGARA

Section 143(3)Section 185

…stered firm is in order in view of the legal position under Abkari Act ITA NO. 197 OF 2009 -3- and Income tax Act? 2. Whether on the facts and in the circumstances of the case and also in the light of the decision of the Hon’ble Supreme Court in 254 ITR 230: i) the assessee is entitled to be treated as a registered firm ii) the Tribunal is right in law in interfering with the status accorded to the assessee by the Assessing Officer.” 4. The learned counsel appearing for the parties state that the questions of law framed in instant appeal are covered by the judgment dated 29.11.2010 in ITA…

SMT.SUNANDAMMA,DAVANGERE vs. INCOME TAX OFFICER, DAVANGERE

In the result, the assessee's appeal is partly allowed

ITA 327/BANG/2017[2009-2010]Status: DisposedITAT Bangalore02 Jun 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Ms. H.L. Soumya Achar, Addl. CIT (D.R)

…tted in the hand of HUF should have been shown as individual income of the assessee. Accordingly, in view of the decision of Hon'ble Supreme Court in the case of Biharilal Jaiswal Vs. CIT 217 ITR 746 (SC) as well as in the case of CIT Vs. Rangila Ram & Others 254 ITR 230 (SC), the Assessing Officer held that the income arising from the liquor trading offered in the hands of HUF requires to be clubbed in the hand of individual and accordingly assessed. The assessee 5 challenged the action of the Assessing Officer before the CIT (Appeals) but could not succeed. 5. Before the Tribunal, the learned Authorised Repr…

SMT. MADHU,MEERUT vs. ITO, MEERUT

In the result ground no. 2, 3 are allowed for statistical

ITA 873/DEL/2015[2003-04]Status: DisposedITAT Delhi23 Dec 2015AY 2003-04

Bench: Sh. H.S.Sidhu, Jm & Sh. Prashant Maharishi, Am Asstt. Year : 2003-04

For Appellant: Sh. V.K.Goel, AdvFor Respondent: Sh. P.Dam Kanunjna, SR. DR

…e of individual. Therefore income which has been disclosed in the hands of the firm by the firm is belonging to the assessee herself. CIT (A) while deciding the issue relied up on the decision of Honorable supreme court in case of CIT V Rangila Ram & Other 254 ITR 230 (SC) where in it has been held that firm is not entitled to registration as it some of the partners of the firm hold the license to sell liquor. 3. On this ground no. 1 no arguments were placed by the AR and Ld DR relied on the orders of lower authorities. 4. As held by Ld. CIT (A) relying on the decision of Honorable Supreme court in case o…