CIT v. Suraj Pal Singh

188 ITR 297Reported decision1991#17074 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 12ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 234A

Judgments citing CIT v. Suraj Pal Singh

Ubmc Trust Association, Udupi vs. Income-Tax Officer, Exemptions Ward-1, Mangalore

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 694/BANG/2023[2015-16]Status: DisposedITAT Bangalore08 Apr 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V
Section 12ASection 142(1)Section 234ASection 250

…93) 69 Taxman 107 wherein it was held as under: “5. At the outset, the learned counsel for the assessee stated that the issue involved in the aforesaid question is fully covered by the decision of the Supreme Court in the case of CIT v. Suraj Pal Singh [1991] 188 ITR 297 in favour of the assessee, inasmuch as the Supreme Court has upheld the decision of the Allahabad High Court which was relied on by the Tribunal. He, therefore, submitted that the reference may be answered accordingly. Further, he also brought to our notice the decision of the Gauhati High Court in the case of Smt. Savitri Rani Malik v. CIT [1990…

Ubmc Trust Association, Udupi vs. Income-Tax Officer, Exemptions Ward-1, Mangalore

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 693/BANG/2023[2014-15]Status: DisposedITAT Bangalore08 Apr 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V
Section 12ASection 142(1)Section 234ASection 250

…93) 69 Taxman 107 wherein it was held as under: “5. At the outset, the learned counsel for the assessee stated that the issue involved in the aforesaid question is fully covered by the decision of the Supreme Court in the case of CIT v. Suraj Pal Singh [1991] 188 ITR 297 in favour of the assessee, inasmuch as the Supreme Court has upheld the decision of the Allahabad High Court which was relied on by the Tribunal. He, therefore, submitted that the reference may be answered accordingly. Further, he also brought to our notice the decision of the Gauhati High Court in the case of Smt. Savitri Rani Malik v. CIT [1990…

M/S. Ats Infrastructure Limited, New Delhi vs. ACIT, Meerut

ITA 5813/DEL/2014[2004-05]Status: DisposedITAT Delhi31 Aug 2018AY 2004-05

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior advocateFor Respondent: Smt. Aparna Karan, CIT DR
Section 143(3)Section 153ASection 69

…e is not entitled to be assessed at the correct income in accordance with the provisions of the Act. The facts of the cases relied upon by the IT Department are distinguishable and therefore, the ratio of judgment in the cases of CIT v. Suraj Pal Singh (1991) 188 ITR 297; Kumar Jagdish Chandra Sinha vs. CIT (1996) 220 ITR 67 (SC); Indian Farms Fert. Co-operative Ltd. V. Commissioner of Income tax (2008) 170 TAXMAN 139 (Del) and Nelco (India) (P.) Ltd. vs. CIT (2005) 142 TAXMAN 380 (All.) is not applicable to the present case. 6. BECAUSE on facts and in law and on grounds taken and basis adopted, the assessee is e…

M/S. Ats Infrastructure Limited, New Delhi vs. ACIT, Meerut

ITA 5812/DEL/2014[2003-04]Status: DisposedITAT Delhi31 Aug 2018AY 2003-04

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior advocateFor Respondent: Smt. Aparna Karan, CIT DR
Section 143(3)Section 153ASection 69

…e is not entitled to be assessed at the correct income in accordance with the provisions of the Act. The facts of the cases relied upon by the IT Department are distinguishable and therefore, the ratio of judgment in the cases of CIT v. Suraj Pal Singh (1991) 188 ITR 297; Kumar Jagdish Chandra Sinha vs. CIT (1996) 220 ITR 67 (SC); Indian Farms Fert. Co-operative Ltd. V. Commissioner of Income tax (2008) 170 TAXMAN 139 (Del) and Nelco (India) (P.) Ltd. vs. CIT (2005) 142 TAXMAN 380 (All.) is not applicable to the present case. 6. BECAUSE on facts and in law and on grounds taken and basis adopted, the assessee is e…

M/S. Ats Infrastructure Limited, New Delhi vs. ACIT, Meerut

ITA 5811/DEL/2014[2002-03]Status: DisposedITAT Delhi31 Aug 2018AY 2002-03

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior advocateFor Respondent: Smt. Aparna Karan, CIT DR
Section 143(3)Section 153ASection 69

…e is not entitled to be assessed at the correct income in accordance with the provisions of the Act. The facts of the cases relied upon by the IT Department are distinguishable and therefore, the ratio of judgment in the cases of CIT v. Suraj Pal Singh (1991) 188 ITR 297; Kumar Jagdish Chandra Sinha vs. CIT (1996) 220 ITR 67 (SC); Indian Farms Fert. Co-operative Ltd. V. Commissioner of Income tax (2008) 170 TAXMAN 139 (Del) and Nelco (India) (P.) Ltd. vs. CIT (2005) 142 TAXMAN 380 (All.) is not applicable to the present case. 6. BECAUSE on facts and in law and on grounds taken and basis adopted, the assessee is e…

CIT v. Suraj Pal Singh (188 ITR 297) — Cited in 5 Judgments | BharatTax