Del), ITO vs. Murlidhar Bhagwan Das (1964) 52 ITR 335 (SC), Pt. Hazari Lal v. ITO

195 ITR 438High Court1990#19672 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2021.

Judgments citing Del), ITO vs. Murlidhar Bhagwan Das (1964) 52 ITR 335 (SC), Pt. Hazari Lal v. ITO

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 310/JPR/2020[2013-14]Status: DisposedITAT Jaipur13 Apr 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…ed 08th July, 2015, it was categorically held by the Hon’ble Supreme Court that “sanction granted under s. 151 by recording requisite satisfaction in a mechanical way held invalid”. The Hon’ble Allahabad High Court in the case Raj Kishore Prasad Vs ITO (1990) 195 ITR 438 (All) has held that “basis for issuance of a notice U/s 148 is the satisfaction recorded by CIT and in case order of CIT contains no finding or direction and there is only written a word “Yes” then their Lordships have held that the sanction was accorded in a mechanical manner without applying judicious mind to the fact of the case and thus the s…

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 309/JPR/2020[2012-13]Status: DisposedITAT Jaipur13 Apr 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…ed 08th July, 2015, it was categorically held by the Hon’ble Supreme Court that “sanction granted under s. 151 by recording requisite satisfaction in a mechanical way held invalid”. The Hon’ble Allahabad High Court in the case Raj Kishore Prasad Vs ITO (1990) 195 ITR 438 (All) has held that “basis for issuance of a notice U/s 148 is the satisfaction recorded by CIT and in case order of CIT contains no finding or direction and there is only written a word “Yes” then their Lordships have held that the sanction was accorded in a mechanical manner without applying judicious mind to the fact of the case and thus the s…

Shriram Capital Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 513/CHNY/2015[2011-2012]Status: DisposedITAT Chennai25 Jun 2015AY 2011-2012

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 14A

…566 (SC), CIT vs, Banwarilal & Sons (P) Ltd, ( 2002) 175 CTR (Del) 124; (2002) 257 ITR 518 (Del), ITO vs. Murlidhar Bhagwan Das (1964) 52 ITR 335 (SC), Pt. Hazari Lal vs. ITO (1960) 39 ITR 265 ( All),Raj Kishore Prasad vs. ITO (1990) 88 CTR (All) 152; (1992) 195 ITR 438 (All) and Abdul Wahid Gehlot vs. ITO (2005) 93 TTH (Jd) 232 relied on. 19.4 Being so, taking consistent view, we are of the opinion that expenditure is to be allowed as revenue expenditure only. Thus, this ground is allowed 20. The second common ground in both appeals is with regard to confirming the addition relating to expenditure incurred f…

Shriram Capital Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 512/CHNY/2015[2010-2011]Status: DisposedITAT Chennai25 Jun 2015AY 2010-2011

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 14A

…566 (SC), CIT vs, Banwarilal & Sons (P) Ltd, ( 2002) 175 CTR (Del) 124; (2002) 257 ITR 518 (Del), ITO vs. Murlidhar Bhagwan Das (1964) 52 ITR 335 (SC), Pt. Hazari Lal vs. ITO (1960) 39 ITR 265 ( All),Raj Kishore Prasad vs. ITO (1990) 88 CTR (All) 152; (1992) 195 ITR 438 (All) and Abdul Wahid Gehlot vs. ITO (2005) 93 TTH (Jd) 232 relied on. 19.4 Being so, taking consistent view, we are of the opinion that expenditure is to be allowed as revenue expenditure only. Thus, this ground is allowed 20. The second common ground in both appeals is with regard to confirming the addition relating to expenditure incurred f…

Del), ITO vs. Murlidhar Bhagwan Das (1964) 52 ITR 335 (SC), Pt. Hazari Lal v. ITO (195 ITR 438) — Cited in 4 Judgments | BharatTax