CIT v. Simon

105 ITR 205Reported decision#16492 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115BBESection 143(3)Section 250Section 285BASection 68Section 69A

Judgments citing CIT v. Simon

KULBHUSHAN SAHTANI,NEW DELHI vs. ITO,WARD-51(5), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4066/DEL/2024[2017-18]Status: DisposedITAT Delhi14 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2017-18] Kulbhushan Sahtani, Vs Ito, 2525/7, Bedanpura, Ward-51(5), Karol Bagh, New Delhi-110005. New Delhi Pan-Bknps5543L Appellant Respondent Appellant By Shri R.K.Goyal, Ar & Ms. Sherry Goyal, Adv. Respondent By Shri Om Prakash, Sr.Dr Date Of Hearing 22.05.2025 Date Of Pronouncement 14.08.2025 Order

Section 115BSection 143(3)Section 250Section 68

…e of natural justice and thus forcing the Appellant into frivolous litigation. 2. Ld. CIT(A)/AO erred in not framing assessment order like a quasi- judicial authority as per principles laid down by the Hon'ble Supreme Court in the case of CIT v. Simon carves (105 ITR 205) that held that the taxing authorities exercise quasi-judicial powers and in doing so they must act in a fair and not a partisan manner. 3. The CIT(A)/AO has grossly erred on facts as well as in law in assessing the income at Rs.52,76,270 as against the returned income of Rs.9,26,020. 4. On law, facts and circumstances of the case, the Ld. CIT(A)…

ITO, FARIDABAD vs. M/S SUPERIOR ROAD LINES, FARIDABAD

In the result, all the appeals filed by the Assessee and Revenue

ITA 3022/DEL/2011[2004-05]Status: DisposedITAT Delhi28 Sept 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 145(3)Section 271(1)(b)

…receipts of RS.2.46 crores and sale of tyres of Rs.32.32 lacs resulting into net profit rate of 21.15%, which is highly unreasonable in any business of transport of trucks. 7.1 We further find that Hon'ble Supreme Court in the case of CIT v. Simon carves (105 ITR 205) has held that tax authorities would not be acting properly and judicially if they exercise their power in the manner most beneficial to the revenue and consequently most adverse to the assessee. It is settled law that the powers given to the AO under the Act are coupled with a duty to exercise them when the statutory provisions warrant their…

ITO, FARIDABAD vs. M/S SUPERIOR ROAD LINES, FARIDABAD

In the result, all the appeals filed by the Assessee and Revenue

ITA 3021/DEL/2011[2003-04]Status: DisposedITAT Delhi28 Sept 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 145(3)Section 271(1)(b)

…receipts of RS.2.46 crores and sale of tyres of Rs.32.32 lacs resulting into net profit rate of 21.15%, which is highly unreasonable in any business of transport of trucks. 7.1 We further find that Hon'ble Supreme Court in the case of CIT v. Simon carves (105 ITR 205) has held that tax authorities would not be acting properly and judicially if they exercise their power in the manner most beneficial to the revenue and consequently most adverse to the assessee. It is settled law that the powers given to the AO under the Act are coupled with a duty to exercise them when the statutory provisions warrant their…

M/S SUPERIOR ROADLINES,FARIDABAD vs. ITO, FARIDABAD

In the result, all the appeals filed by the Assessee and Revenue

ITA 2828/DEL/2011[2004-05]Status: DisposedITAT Delhi28 Sept 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 145(3)Section 271(1)(b)

…receipts of RS.2.46 crores and sale of tyres of Rs.32.32 lacs resulting into net profit rate of 21.15%, which is highly unreasonable in any business of transport of trucks. 7.1 We further find that Hon'ble Supreme Court in the case of CIT v. Simon carves (105 ITR 205) has held that tax authorities would not be acting properly and judicially if they exercise their power in the manner most beneficial to the revenue and consequently most adverse to the assessee. It is settled law that the powers given to the AO under the Act are coupled with a duty to exercise them when the statutory provisions warrant their…

M/S SUPERIOR ROADLINES,FARIDABAD vs. ITO, FARIDABAD

In the result, all the appeals filed by the Assessee and Revenue

ITA 2827/DEL/2011[2003-04]Status: DisposedITAT Delhi28 Sept 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 145(3)Section 271(1)(b)

…receipts of RS.2.46 crores and sale of tyres of Rs.32.32 lacs resulting into net profit rate of 21.15%, which is highly unreasonable in any business of transport of trucks. 7.1 We further find that Hon'ble Supreme Court in the case of CIT v. Simon carves (105 ITR 205) has held that tax authorities would not be acting properly and judicially if they exercise their power in the manner most beneficial to the revenue and consequently most adverse to the assessee. It is settled law that the powers given to the AO under the Act are coupled with a duty to exercise them when the statutory provisions warrant their…

CIT v. Simon (105 ITR 205) — Cited in 5 Judgments | BharatTax