Deepnarayan Nagu & CO. v. CIT

157 ITR 37High Court1986#9651 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2018.

Judgments citing Deepnarayan Nagu & CO. v. CIT

LOOT INDIA P.LTD,MUMBAI vs. DCIT 7(3), MUMBAI

In the result, all the appeals by the assessee and Revenue are partly allowed

ITA 3025/MUM/2015[2009-10]Status: DisposedITAT Mumbai18 Sept 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

For Appellant: Shri R. P. Meena & Shri Sridhar E
Section 1Section 139(5)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM I.T.A. No.3025/Mum/2015 (Assessment Year: 2009-10) & I.T.A. No.2731/Mum/2016 (Assessment Year: 2010-11) & I.T.A. No.4682/Mum/2016 (Assessment Year: 2011-12) M/s. Loot (India) Private Limited Dy. CIT-7(3), 38, Maharshi Karve Marg, Mumbai Vs. Shakuntala School, New Marine Lines, Mumbai-400 020 PAN/GIR No. AAACU 6382 N (Assessee) (Revenue) : & I.T.A. No.5030/Mum/2016 (Assessment Year: 2011-12) Dy. CIT-7(3), M/s. Loot (India) Private Limited Vs. Mumbai Mumbai-400 020 PAN/GIR No. AAACU 6382 N (Revenue) : (As…

M/S HOUSING & URBAN DEVLOPMENT CORPORATION LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 3366/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2016AY 2009-10

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

M/S HOUSING & URBAN DEVLOPMENT CORPORATION LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 3365/DEL/2013[2008-09]Status: DisposedITAT Delhi09 Feb 2016AY 2008-09

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

ACIT, NEW DELHI vs. M/S. HOUSING & URBAN DEVELOPMENT CORP. LTD. (HUDCO), NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1562/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Feb 2016AY 2007-08

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

ACIT, NEW DELHI vs. M/S. HOUSING & URBAN DEVELOPMENT CORP. LTD. (HUDCO), NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1561/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Feb 2016AY 2006-07

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1168/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Feb 2016AY 2007-08

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1167/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Feb 2016AY 2006-07

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1166/DEL/2012[2005-06]Status: DisposedITAT Delhi09 Feb 2016AY 2005-06

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD (HUDCO),NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 4303/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Feb 2016AY 2004-05

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

VINOD KUMAR KHATRI vs. DCIT

ITA - 132 / 2008HC Delhi23 Nov 2015
Section 139Section 142Section 143Section 260A

…1994) 210 ITR 988 (Gau) and the Calcutta High Court in CIT v. India’s Hobby Centre (P) Ltd (1995) 78 Taxman 377 (Cal) have held that the revised return substitutes the original return. On the other hand, the decisions in Deepnarain Nagu & Co. v. CIT (1986) 157 ITR 37 (MP), CIT v. Girish Chandraharidas (1992) 196 ITR 833 (Ker) and Pyramid Saimira Theatre Limited v. CIT (2009) 316 ITR 75 (Mad) emphasise that a revised return can be filed only if an “omission or wrong statement in the original return” is discovered by the Assessee. 2015:DHC:9521-DB ITA 132/2008 Page 18 of…

VINOD KUMAR KHATRI vs. DEPUTY COMMISSIONER OF INCOME TAX

ITA/132/2008HC Delhi23 Nov 2015
Section 139Section 142Section 143Section 260A

…1994) 210 ITR 988 (Gau) and the Calcutta High Court in CIT v. India’s Hobby Centre (P) Ltd (1995) 78 Taxman 377 (Cal) have held that the revised return substitutes the original return. On the other hand, the decisions in Deepnarain Nagu & Co. v. CIT (1986) 157 ITR 37 (MP), CIT v. Girish Chandraharidas (1992) 196 ITR 833 (Ker) and Pyramid Saimira Theatre Limited v. CIT (2009) 316 ITR 75 (Mad) emphasise that a revised return can be filed only if an “omission or wrong statement in the original return” is discovered by the Assessee. 2015:DHC:9521-DB ITA 132/2008 Page 18 of…