CIT v. RRJ Securities

246 Taxmann 62Supreme Court of India2017#23937 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 12ASection 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149

Judgments citing CIT v. RRJ Securities

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 471/DEL/2019[2011-12]Status: DisposedITAT Delhi01 May 2024AY 2011-12

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…e assessee during the search on 25.03.2008. In the absence of any incriminating evidence, the Assessing Officer was not justified in invoking his power under Section 153C of the Act". 5.10 Further, Hon'bie Supreme Court in case of CIT Vs. RRJ Securities[2017] 246 Taxmann 62(SC) has confirmed the ruling of the High Court that, wherein course of search carried out at premises of the assessee's Chartered Accountant, a hard disk containing working papers belonging to the assessee was seized, since, said hard disk did not contain any incriminating material, proceedings under section 153C of disk. 5.11 Thus, from the p…

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 470/DEL/2019[2010-11]Status: DisposedITAT Delhi01 May 2024AY 2010-11

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…e assessee during the search on 25.03.2008. In the absence of any incriminating evidence, the Assessing Officer was not justified in invoking his power under Section 153C of the Act". 5.10 Further, Hon'bie Supreme Court in case of CIT Vs. RRJ Securities[2017] 246 Taxmann 62(SC) has confirmed the ruling of the High Court that, wherein course of search carried out at premises of the assessee's Chartered Accountant, a hard disk containing working papers belonging to the assessee was seized, since, said hard disk did not contain any incriminating material, proceedings under section 153C of disk. 5.11 Thus, from the p…

Principal Commissioner of Income Tax, Central -1, Kolkata vs. Shalimar Pellet Feeds Ltd

In the result the appeals in so far as the assessment

ITAT/199/2018HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Ms. Sucharita Biswas, AdvFor Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 153ASection 260ASection 263Section 80I

…Form No.(J2) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Present : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA IA NO.GA/2/2018 (Old GA/1615/2018) ITAT/199/2018 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA -Versus- M/S. SHALIMAR PELLET FEEDS LIMITED For the Appellant: Ms. Sucharita Biswas, Adv. Mr. Soumen Bhattacharyya, Adv. For the Respondent: Mr. J. P. Khaitan, Sr. Adv. Mr. Siddhartha Das, Adv. Ms. Swapna Das, Adv. Heard on : 07.12.2021 Judgment on : 07.12.2021 T. S. SIVAGANANAM, J. : This appeal of…

CIT v. RRJ Securities (246 Taxmann 62) — Cited in 3 Judgments | BharatTax