Commissioner of Income Tax v. Francis Wacziarg High

203 Taxmann 391Reported decision2011#8873 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Also reported as

353 ITR 187

Sections most often in play

Section 1961Section 132Section 132 of the Income Tax ActSection 143(3)Section 143(3) of the Income Tax ActSection 153ASection 153A of the Income Tax ActSection 153D

Issues it is cited on

closely held companyaccumulated profitspaper companysection 153a(1)(b)section 2(22)section 158bcdeemed dividendsection 2(22)(e)section 153dfirst appealsection 154section 153c

Judgments citing Commissioner of Income Tax v. Francis Wacziarg High

ACIT, CENTRAL CIRCLE-II, GURGAON vs. KRISHAN KANT KOHLI, NEW DELHI

In the result the appeal of the revenue is dismissed

ITA 6363/DEL/2018[2015-16]Status: DisposedITAT Delhi16 Dec 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Krishan Kant Kohli Dcit C/O. Rra Taxindia, D-28, Central Circle-Ii, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana Pan No:Aalpk4611N (Appellant) (Respondent) Acit Krishan Kant Kohli Central Circle-Ii A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi Pan No:Aalpk4611N (Appellant) (Respondent)

Section 153ASection 153DSection 2(22)(e)

…1 ITA No. 5720 and 6363/Del/2018 Sh. Krishan Kant Kohli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Krishan Kant Kohli DCIT C/o. RRA Taxindia, D-28, Central Circle-II, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana PAN No:AALPK4611N (Appellant) (Respondent) ACIT Krishan Kant Kohli Central Circle-II A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi PAN No:AALPK4611N (Appellant) (Respondent) Appellant by Sh. Salil Agarwal, Adv & Sh. Deepesh Garg, Adv Respondent by Sh. Dayainder Si…

KRISHAN KANT KOHLI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II, GURGAON

In the result the appeal of the revenue is dismissed

ITA 5720/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Dec 2024AY 2014-15

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Krishan Kant Kohli Dcit C/O. Rra Taxindia, D-28, Central Circle-Ii, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana Pan No:Aalpk4611N (Appellant) (Respondent) Acit Krishan Kant Kohli Central Circle-Ii A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi Pan No:Aalpk4611N (Appellant) (Respondent)

Section 153ASection 153DSection 2(22)(e)

…1 ITA No. 5720 and 6363/Del/2018 Sh. Krishan Kant Kohli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Krishan Kant Kohli DCIT C/o. RRA Taxindia, D-28, Central Circle-II, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana PAN No:AALPK4611N (Appellant) (Respondent) ACIT Krishan Kant Kohli Central Circle-II A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi PAN No:AALPK4611N (Appellant) (Respondent) Appellant by Sh. Salil Agarwal, Adv & Sh. Deepesh Garg, Adv Respondent by Sh. Dayainder Si…

ACIT, CENTRAL CIRCLE-II, GURGAON vs. ANOOP THATAI, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 6362/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jan 2022AY 2015-16

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 6361/DEL/2018[2016-17]Status: DisposedITAT Delhi13 Jan 2022AY 2016-17

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 6360/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jan 2022AY 2015-16

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 6359/DEL/2018[2013-14]Status: DisposedITAT Delhi13 Jan 2022AY 2013-14

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 6358/DEL/2018[2012-13]Status: DisposedITAT Delhi13 Jan 2022AY 2012-13

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 6357/DEL/2018[2011-12]Status: DisposedITAT Delhi13 Jan 2022AY 2011-12

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 6356/DEL/2018[2010-11]Status: DisposedITAT Delhi13 Jan 2022AY 2010-11

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

SUDHIR DHINGRA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II, GURGAON

In the result, appeal of the revenue is dismissed

ITA 5722/DEL/2018[2016-17]Status: DisposedITAT Delhi13 Jan 2022AY 2016-17

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

SUDHIR DHINGRA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II, GURGAON

In the result, appeal of the revenue is dismissed

ITA 5721/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Jan 2022AY 2014-15

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

ANOOP THATAI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II, GURGAON

In the result, appeal of the revenue is dismissed

ITA 5719/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Jan 2022AY 2014-15

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

Section 132Section 139Section 147Section 153ASection 158BSection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIALMEMBER AND SH.B. R. R. KUMAR, ACCOUNTANT MEMBER ITA No.6356 to 6361 /DEL/2018 Assessment Year: 2010-11 to 2013-14 , 2015-16 & 2016-17 DCIT Sudhir Dhingra Central Circle- II Vs F-25, Radhey Mohan Gurgaon Drive Bandh Road South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) ITA No.5721to 5722/DEL/2018 Assessment Year: 2014-15 & 2016-17 Sudhir Dhingra DCIT F-25, Radhey Mohan Vs Central Circle-II Drive Bandh Road Gurgaon South West Delhi PAN No.AAFPD 7443K (APPELLANT) (RESPONDENT) Assessment Year: 2013-14…

Commissioner of Income Tax v. Francis Wacziarg High (203 Taxmann 391) — Cited in 12 Judgments | BharatTax