CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT v. Abinash Gupta

331 ITR 449High Court2011#8993 most cited

What is CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT v. Abinash Gupta authority for?

Instructions issued by the CBDT under Section 268A of the Income Tax Act are prospective and not applicable to pending appeals.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2015.

Also referred to as

CIT vs. Oscar Laboratories P. Ltd. · CIT vs. Abinash Gupta · Section 268A · CBDT circular · prospective · pending appeals · Punjab & Haryana High Court

Judgments citing CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT v. Abinash Gupta

ITO, Roorkee vs. Om Pal Singh, Roorkee

In the result, appeal of the Revenue is dismissed

ITA 1958/DEL/2013[2009-10]Status: DisposedITAT Delhi02 Dec 2015AY 2009-10

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

For Appellant: Sh. Karnesh Sharma, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 268ASection 69

…aking such a view, I fortify by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 11. Thus, from…

ACIT, Rewari vs. M/S. Narnaul Yadav Co- Op Labour & Construction Society Ltd., Haryana

In the result, appeal of the Revenue is dismissed

ITA 2360/DEL/2012[2006-07]Status: DisposedITAT Delhi02 Dec 2015AY 2006-07

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2006-07

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: None
Section 268ASection 80P

…uch a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 11. Thus, fr…

ITO, New Delhi vs. Mrs. Neelam Jain, Noida

In the result, appeal of the Revenue is dismissed

ITA 1005/DEL/2012[2001-02]Status: DisposedITAT Delhi02 Dec 2015AY 2001-02

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2001-02

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: Sh. Kapil Goel, Adv
Section 268ASection 46ASection 68

…uch a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 10. Thus, fro…

ITO, New Delhi vs. M/S. G. Ram Books Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2709/DEL/2012[2000-01]Status: DisposedITAT Delhi01 Dec 2015AY 2000-01

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2000-01

For Appellant: Ms. Anima Barnwal, Sr. DRFor Respondent: None
Section 268ASection 68

…uch a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 4 10. Thus, f…

ACIT, New Delhi vs. M/S. Weather Bys Construction Pvt. Ltd., New Delhi

In the result appeal of the revenue and cross objection of the assessee are

ITA 638/DEL/2014[2003-04]Status: DisposedITAT Delhi27 Nov 2015AY 2003-04

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Atiq Ahmed, Sr. DRFor Respondent: Shri B.K. Dhingra, CA
Section 268ASection 69C

…view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 10. Thus, fro…

ITO, Faridabad vs. Sh. Ram Dev, Faridabad

In the result, appeal of the Revenue is dismissed

ITA 2971/DEL/2012[2000-01]Status: DisposedITAT Delhi27 Nov 2015AY 2000-01

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Atiq Ahmed, Sr. DRFor Respondent: Shri Suresh Aggrawal, Advocate
Section 268A

…view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order 3 ITO vs. Ram Dev dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending…

M/S. ITO, New Delhi vs. M/S. Mars Tobacco Co., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 4901/DEL/2009[2001-02]Status: DisposedITAT Delhi24 Nov 2015AY 2001-02

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

For Appellant: Sh. Tarun Kumar, Adv. & Sh. SomilFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 147Section 148Section 268A

…aking such a view, I fortify by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 11. Thus, from…

ITO, Rewari vs. Dr. Mahender Nagpal Prop. M/S. Mahender Surgical Hospital & Nurshing Home, Haryana

In the result, appeal of the Revenue is dismissed

ITA 336/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Nov 2015AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2009-10

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: Sh. Gautam Jain, Adv
Section 268A

…uch a view, we are fortified by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 9. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 10. Thus, from t…

ACIT, New Delhi vs. Smt. Ruby Manaktala, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3248/DEL/2014[2001-02]Status: DisposedITAT Delhi27 Oct 2015AY 2001-02

Bench: Shri H.S. Sidhuassessment Year: 2001-02 Acit, Vs. Smt. Ruby Manaktala, Cc-13, Room No. 332, , C-1, Street, 6-F, Ara Centre, Jhandewalan Sainik Farms, Extn., New Delhi New Delhi (Pan: Aafpm6153M) (Appellant) (Respondent) Appellant By : Sh. P. Dam Kanunjna, Sr. Dr Respondent By : Ms. Reema Malik, Ca

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: Ms. Reema Malik, CA
Section 268ASection 3

…aking such a view, I fortify by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 11. Thus, from…

DCIT, New Delhi vs. Sh. Mahesh Mehta, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2052/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Oct 2015AY 2006-07

Bench: Shri H.S. Sidhuassessment Year: 2006-07 Dy. Cit, Vs. Shri Mahesh Mehta, Cc-3, 2042, Katra Tobacco, Room No. 355, 3Rd Floor, Khari Baoli, Delhi - 6 Jhandewalan Extn., New Delhi – 110 055 (Pan: Agbpm7320C) (Appellant) (Respondent) Appellant By : Sh. P. Dam Kanunjna, Sr. Dr Respondent By : None

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: None
Section 268ASection 80I

…aking such a view, I fortify by the following decisions of the Hon’ble Punjab & Haryana High Court: 1. CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT vs. Abinash Gupta (2010) 327 ITR 619 (P&H); 3. CIT vs. Varindera Construction Co. (2011) 331 ITR 449 (P&H) (FB). 10. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the case of CIT Delhi-III vs. M/s P.S. Jain & Co. held that such circular would also be applicable to pending cases. 11. Thus, from…

ACIT, Gurgaon vs. Smt Chanderkala, Gurgaon

In the result, appeal of the department is dismissed

ITA 5681/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Oct 2015AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5681/Del/2012 : Asstt. Year : 2008-09 Asstt. Commissioner Of Income Vs Smt. Chanderkala, Tax, Circle-1, D/O Dalel Singh, H. No. 954, Gurgaon Sector-17, Gurgaon (Appellant) (Respondent) Pan No. Adwpc0138N Assessee By : Sh. Pradeep Lakhani, Ca Revenue By : Ms. Kesang Y. Shirpa, Sr. Dr Date Of Hearing : 27.10.2015 Date Of Pronouncement : 27.10.2015 Order Per N.K. Saini, A.M.

For Appellant: Sh. Pradeep Lakhani, CAFor Respondent: Ms. Kesang Y. Shirpa, Sr. DR
Section 268A

…ile taking such a view, we are fortified by the following decisions of Hon'ble Punjab & Haryana High Court:- 1. CIT v Oscar Laboratories P. Ltd (2010) 324 ITR 115 (P&H) 2. CIT v Abinash Gupta (2010) 327 ITR 619 (P&H) 3. CIT v Varindera Construction Co. (2011) 331 ITR 449 (P&H)(FB) 7. Similarly the Hon’ble Delhi High Court in the case of CIT v. Delhi Race Club Ltd. in ITA No.128/2008, order dated 03.03.2011 by following the earlier order dated 02.08.2010 in ITA No.179/1991 in the case of CIT Delhi-III 5 Chanderkala v. M/s. P.S. Jain & Co. held that such circular would also be applicable to pending cases. 8. Fr…

The Commissioner of Income Tax vs. Smt. B. Sumangaladevi

Appeal is allowed

ITA/5049/2010HC Karnataka27 Jun 2012

Bench: K.BHAKTHAVATSALA,B.SREENIVASE GOWDA

Section 132BSection 260A

…is prospective. In the case of Commissioner of Income Tax v Varindera of Income Tax v Varindera of Income Tax v Varindera of Income Tax v Varindera Construction Company Construction Company Construction Company Construction Company- reported in (2011)331 ITR 449 (P and reported in (2011)331 ITR 449 (P and reported in (2011)331 ITR 449 (P and reported in (2011)331 ITR 449 (P and H), H), H), H), High Court of Punjab & Haryana has held that there is no scope for reading the circular issued under Section 268A of the Act as being applicable to pending appeals. Whereas the High Courts, viz., Bomba…

CIT vs. Oscar Laboratories P. Ltd. (2010) 324 ITR 115 (P&H); 2. CIT v. Abinash Gupta (331 ITR 449) — Cited in 12 Judgments | BharatTax