CIT v. Vallabhdas Vithaldas

253 ITR 543Reported decision2002#15459 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Judgments citing CIT v. Vallabhdas Vithaldas

M/S. Shristi Infrastructure Development Corporation Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1256/KOL/2024[2016-2017]Status: DisposedITAT Kolkata30 Sept 2024AY 2016-2017

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Shristi Infrastructure Dcit, Development Corporation Circle 11(1) Ltd. Aaykar Bhavan, Plot No.X-12 & 3, Block P-7, Chowringhee Vs. Ep, Sector V Salt Lake City, Square, Kolkata700069 Kolkata-700 091 West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp5074F Assessee By : Shri Sunil Surna, Ar Revenue By : Shri P.P. Barman, Dr Date Of Hearing: 04.09.2024 Date Of Pronouncement: 30.09.2024

For Appellant: Shri Sunil Surna, ARFor Respondent: Shri P.P. Barman, DR

Section 143(2)Section 143(3)

…ted that it is a well-established fact that decisions of the Supreme Court, is law of the land and binding on all Courts/ Tribunals and other authorities. 1.13 Reference in this regard is drawn to the decision in the case of CIT us Vallabhdas Vitaldas (1985) 253 ITR 543, wherein it has been held that where there is a judicial pronouncement by the highest court of the land, the same is binding on all courts. 1.14 Also, as aforesaid, the claim of depreciation on Goodwill was allowed for the previous year i.e. A.Y.2011-12 by your predecessor in this office, it is humbly submitted before your goodself that the clai…

M/S Radhishwari Devlopers P Ltd, Indore vs. Pr CIT -2 Indore, Indore

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year 2013-14 M/s. Radhishwari Developers P. Ltd. (Now Known as R.C. Warehousing Pvt. Ltd. ) Indore : Appellant PAN :AAFCR1916A V/s Pr. CITO-2 : Respondent Indore Appellant by S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 24.05.2021 Date of Pronouncement 20.07.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeal f…

Kailashchandra Khandelwal, Sendhwa vs. Pr. CIT -2, Indore

ITA 562/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Kailash Khandelwal Pr. Cit-2, Prop. M/S. Vikash Krishi Indore बनाम/ Seva Kendra, Bus Stand, Vs. Sendhwa, Barwani (Appellant) (Respondent ) P.A. No. Acmpk2991E Appellant By Shri Girish Agrawal & Shri Vijay Bansal, Nisha Lahoti, Ars Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 14ASection 263Section 44A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE MANISH BORAD,ACCOUNTANT MEMBER AND HON'BLE’ MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Shri Kailash Khandelwal Pr. CIT-2, Prop. M/s. Vikash Krishi Indore बनाम/ Seva Kendra, Bus Stand, Vs. Sendhwa, Barwani (Appellant) (Respondent ) P.A. No. ACMPK2991E Appellant by Shri Girish Agrawal & Shri Vijay Bansal, Nisha Lahoti, ARs Revenue by Shri S.B. Prasad, CIT-DR Date of Hearing: 8.04.2021 Date of Pronouncement: 30.04.2021 आदेश / O R D E R PER MANISH BORAD, A.M: By way of this appeal, the appell…

ACIT, Circle - 11(2), Kolkata vs. M/S. Shristi Infrastructure Development Corporation Ltd., Kolkata

Appeal is dismissed

ITA 881/KOL/2019[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A No.881/Kol/2019 ("नधा"रण वष" / Assessment Year: 2012-13) Acit, Circle-11(2), Kolkata. Vs. M/S. Shristi Infrastructure Pvt. Ltd. Plot No.X-1,2 & 3, Block-Ep, Sector-V, Salt Lake City, Kolkata – 700091. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcp5074F (Appellant) .. (Respondent) Appellant By : Smt. Ranu Biswas, Addl. Cit Respondent By : Shri Sunil Surana, Fca सुनवाईक"तार"ख/ Date Of Hearing : 16/12/2019 घोषणाक"तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (A) - 4, Kolkata Dated 26.12.2018 Passed In Case No.738/Cit(A)-4/2015-16 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Smt. Ranu Biswas, Addl. CITFor Respondent: Shri Sunil Surana, FCA

Section 143(3)Section 32(1)

…Supreme Court, is law of the land and binding on all Courts/ Tribunals and other authorities. I.T.A No.881/Kol/2019 M/s. Shristi Infrastructure Pvt. Ltd. 1.13 Reference in this regard is drawn to the decision in the case of CIT us Vallabhdas Vitaldas (1985) 253 ITR 543, wherein it has been held that where there is a judicial pronouncement by the highest court of the land, the same is binding on all courts. 1.14 Also, as aforesaid, the claim of depreciation on Goodwill was allowed for the previous year i.e. A.Y.2011-12 by your predecessor in this office, it is humbly submitted before your goodself that the claim…

Gurvinder Kaur Bhatia, Indore vs. Pr. CIT-2, Indore

In the result, both the appeals of the assessee(s) in ITANo

ITA 151/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Years: 2015-16 Smt. Harleen Kaur Bhatia Pr.CIT-2 144, Pipliyarao, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AMGPB3531P Assessment Years: 2015-16 Smt. Gurvinder Kaur Bhatia Pr.CIT-2 13-14, Aditya Nagar, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AGJPB0037B Assessee by S/Shri Sumit Nema & Shri GaganTiwari, ARs Revenue by Shri S.S. Mantry,…

Harleen Kaur Bhatia, Indore vs. Pr. CIT-2, Indore

In the result, both the appeals of the assessee(s) in ITANo

ITA 150/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263