Del./2017 Spirit Infradevelopers Pvt. Ltd., New Delhi & Others. Engineering Co. Pvt. Ltd. v. ITO

97 ITR 154High Court1974#18536 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Del./2017 Spirit Infradevelopers Pvt. Ltd., New Delhi & Others. Engineering Co. Pvt. Ltd. v. ITO

SPIRIT GLOBAL CONSTRUCTION PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, ITA.No.7686/Del

ITA 7689/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Sept 2018AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Shri S.S. Rana, CIT-D.R
Section 143(3)Section 147Section 271(1)(c)Section 68

…the appeal. The Hon’ble Calcutta High Court in the case of Bhartia Steel & 10 ITA.Nos.7686, 7687, 7688 & 7689/Del./2017 Spirit Infradevelopers Pvt. Ltd., New Delhi & Others. Engineering Co. Pvt. Ltd., vs. ITO, ‘K’ Ward, Companies District-I, Calcutta (1974) 97 ITR 154 held as under : “Held, that it has been held in King v. Income-tax Special and Commissioners ([1936] 1 K.B. 487 (C.A.)) Commissioner of Income-tax v. Rai Bahadur Hardutroy Motilal Chamaria ([1967] 66 I.T.R. 443 (S.C.)) that an assessee, having once filed an appeal, cannot withdraw it. Consequently, the appellate authority could not allow such wit…

SPIRIT GLOBAL CONSTRUCTION PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, ITA.No.7686/Del

ITA 7688/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Sept 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Shri S.S. Rana, CIT-D.R
Section 143(3)Section 147Section 271(1)(c)Section 68

…the appeal. The Hon’ble Calcutta High Court in the case of Bhartia Steel & 10 ITA.Nos.7686, 7687, 7688 & 7689/Del./2017 Spirit Infradevelopers Pvt. Ltd., New Delhi & Others. Engineering Co. Pvt. Ltd., vs. ITO, ‘K’ Ward, Companies District-I, Calcutta (1974) 97 ITR 154 held as under : “Held, that it has been held in King v. Income-tax Special and Commissioners ([1936] 1 K.B. 487 (C.A.)) Commissioner of Income-tax v. Rai Bahadur Hardutroy Motilal Chamaria ([1967] 66 I.T.R. 443 (S.C.)) that an assessee, having once filed an appeal, cannot withdraw it. Consequently, the appellate authority could not allow such wit…

SPIRIT INFRASTRUCTURE PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, ITA.No.7686/Del

ITA 7687/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Sept 2018AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Shri S.S. Rana, CIT-D.R
Section 143(3)Section 147Section 271(1)(c)Section 68

…the appeal. The Hon’ble Calcutta High Court in the case of Bhartia Steel & 10 ITA.Nos.7686, 7687, 7688 & 7689/Del./2017 Spirit Infradevelopers Pvt. Ltd., New Delhi & Others. Engineering Co. Pvt. Ltd., vs. ITO, ‘K’ Ward, Companies District-I, Calcutta (1974) 97 ITR 154 held as under : “Held, that it has been held in King v. Income-tax Special and Commissioners ([1936] 1 K.B. 487 (C.A.)) Commissioner of Income-tax v. Rai Bahadur Hardutroy Motilal Chamaria ([1967] 66 I.T.R. 443 (S.C.)) that an assessee, having once filed an appeal, cannot withdraw it. Consequently, the appellate authority could not allow such wit…

SPIRIT INFRADEVELOPERS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 15 , NEW DELHI

In the result, ITA.No.7686/Del

ITA 7686/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Sept 2018AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Shri S.S. Rana, CIT-D.R
Section 143(3)Section 147Section 271(1)(c)Section 68

…the appeal. The Hon’ble Calcutta High Court in the case of Bhartia Steel & 10 ITA.Nos.7686, 7687, 7688 & 7689/Del./2017 Spirit Infradevelopers Pvt. Ltd., New Delhi & Others. Engineering Co. Pvt. Ltd., vs. ITO, ‘K’ Ward, Companies District-I, Calcutta (1974) 97 ITR 154 held as under : “Held, that it has been held in King v. Income-tax Special and Commissioners ([1936] 1 K.B. 487 (C.A.)) Commissioner of Income-tax v. Rai Bahadur Hardutroy Motilal Chamaria ([1967] 66 I.T.R. 443 (S.C.)) that an assessee, having once filed an appeal, cannot withdraw it. Consequently, the appellate authority could not allow such wit…

AJOY RUDRA,NORTH 24 PARGANAS vs. A.C.I.T CIR - 51,KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed for statistical purposes

ITA 1788/KOL/2013[2008-09]Status: DisposedITAT Kolkata21 Oct 2016AY 2008-09

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm] I.T.A No. 1788/Kol/2013 Assessment Year: 2008-09 Ajoy Rudra (Pan: Adepr2527G) Vs. Assistant Commissioner Of Income-Tax Circle-51, Kolkata. (Appellant) (Respondent) Date Of Hearing: 05.10.2016 Date Of Pronouncement: 21.10.2016

For Appellant: Shri Aloke Kr. Ghosh, AdvocateFor Respondent: Shri Anand Kr. Singh, JCIT
Section 143(1)Section 143(3)

…er on the merits of the matter and to reach a just tax liability of the assessee instead of dismissing the appeal as withdrawn. 9. Ld. Counsel for the assessee placed reliance on a decision reported in Bhartia Steel & Engineering co. Pvt. Ltd. Vs. ITO (1974) 97 ITR 154 (Cal) wherein the jurisdictional High Court while following the decision of the Court of Appeal in King Vs. Income-tax Special Commissioners (1936)1 KB 487 and also the decision of the Hon’ble Supreme Court in CIT Vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 was pleased to observe as follows: “On behalf of the respondents it is ur…

Del./2017 Spirit Infradevelopers Pvt. Ltd., New Delhi & Others. Engineering Co. Pvt. Ltd. v. ITO (97 ITR 154) — Cited in 5 Judgments | BharatTax