Commissioner of Income Tax v. Raj Kumar Singh and Co. (No. 2)

295 ITR 81High Court#24283 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2021.

Judgments citing Commissioner of Income Tax v. Raj Kumar Singh and Co. (No. 2)

M/S Sumeru Enterproses, Jaipur vs. Income Tax Officer, Ward-6-4, Jaipur

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 888/JPR/2019[2014-15]Status: DisposedITAT Jaipur20 Jan 2021AY 2014-15
For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a
Section 143(3)Section 36(1)(vii)Section 37(1)

…is squarely covered by the decision of Hon’ble ITAT passed in earlier years thus the disallowance of Rs. 2,51,64,779/- deserves to be deleted. Reliance is also placed on the following case laws: Commissioner of Income Tax vs. Raj Kumar Singh and Co. (No. 2) 295 ITR 81 (All) KNP Securities (P) Ltd. vs. Assistant Commissioner of Income Tax 33 DTR 210 (Mumbai) (Trib) Dy. CIT Vs. Sarabai Pitamal Pharmaceuticals Ltd. 8 SOT 815 (Mum.) CIT Vs. Gom Industries Ltd. & 299 ITR 42 (MP) DCIT Vs. Core Health Care Ltd. reported in 215 CTR 1 (SC) ” We find that the Tribunal in assessee’s own case in ITA No. 392/JP/2003 per…

M/S Sumeru Enterproses, Jaipur vs. Income Tax Officer, Ward-6-4, Jaipur

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 887/JPR/2019[2013-14]Status: DisposedITAT Jaipur20 Jan 2021AY 2013-14
For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a
Section 143(3)Section 36(1)(vii)Section 37(1)

…is squarely covered by the decision of Hon’ble ITAT passed in earlier years thus the disallowance of Rs. 2,51,64,779/- deserves to be deleted. Reliance is also placed on the following case laws: Commissioner of Income Tax vs. Raj Kumar Singh and Co. (No. 2) 295 ITR 81 (All) KNP Securities (P) Ltd. vs. Assistant Commissioner of Income Tax 33 DTR 210 (Mumbai) (Trib) Dy. CIT Vs. Sarabai Pitamal Pharmaceuticals Ltd. 8 SOT 815 (Mum.) CIT Vs. Gom Industries Ltd. & 299 ITR 42 (MP) DCIT Vs. Core Health Care Ltd. reported in 215 CTR 1 (SC) ” We find that the Tribunal in assessee’s own case in ITA No. 392/JP/2003 per…

M/S Sumeru Enterproses, Jaipur vs. Income Tax Officer, Ward-6-4, Jaipur

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 886/JPR/2019[2012-13]Status: DisposedITAT Jaipur20 Jan 2021AY 2012-13
For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a
Section 143(3)Section 36(1)(vii)Section 37(1)

…is squarely covered by the decision of Hon’ble ITAT passed in earlier years thus the disallowance of Rs. 2,51,64,779/- deserves to be deleted. Reliance is also placed on the following case laws: Commissioner of Income Tax vs. Raj Kumar Singh and Co. (No. 2) 295 ITR 81 (All) KNP Securities (P) Ltd. vs. Assistant Commissioner of Income Tax 33 DTR 210 (Mumbai) (Trib) Dy. CIT Vs. Sarabai Pitamal Pharmaceuticals Ltd. 8 SOT 815 (Mum.) CIT Vs. Gom Industries Ltd. & 299 ITR 42 (MP) DCIT Vs. Core Health Care Ltd. reported in 215 CTR 1 (SC) ” We find that the Tribunal in assessee’s own case in ITA No. 392/JP/2003 per…