Deputy Commissioner Deputy Commissioner of Commercial Taxes v. H.R. Sri Ramulu of Commercial Taxes v. H.R. Sri Ramulu

39 STC 177Supreme Court of India1977#17815 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2023.

Judgments citing Deputy Commissioner Deputy Commissioner of Commercial Taxes v. H.R. Sri Ramulu of Commercial Taxes v. H.R. Sri Ramulu

Yash Developers, Mumbai vs. DCIT 27(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3217/MUM/2022[2009-2010]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-2010

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2009-10 Yash Developers, Dcit-27(3), 1St Flr Anand, 7Th Road, 4Th Floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. Pan No. Aaafy 6171 A Appellant Respondent Assessee By : Mr. Mandar Vaidya, Ar Revenue By : Mr. Harmesh Lal, Dr : Date Of Hearing 23/02/2023 : Date Of Pronouncement 31/03/2023 Order

For Appellant: Mr. Mandar Vaidya, ARFor Respondent: Mr. Harmesh Lal, DR

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2009-10 Yash Developers, DCIT-27(3), 1st Flr Anand, 7th Road, 4th floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. PAN No. AAAFY 6171 A Appellant Respondent Assessee by : Mr. Mandar Vaidya, AR Revenue by : Mr. Harmesh Lal, DR : Date of Hearing 23/02/2023 : Date of pronouncement 31/03/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order…

M/S. Karnataka Power Corporation Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle 11(5) Presently Circle 4(1)(1), Bengaluru

In the result, the appeal filed by the assessee is partly allowed

ITA 282/BANG/2017[2002 - 2003]Status: DisposedITAT Bangalore11 Jan 2021

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Narendra Sharma, AdvocateFor Respondent: Sri.Kannan Narayanan, JCIT-DR

Section 115JSection 143Section 143(3)Section 154Section 263

…eassessment of assessment is to vacate the initial order of assessment and to substitute in its place the order made on reassessment. With this proposition there cannot be any quarrel and this aspect is already covered in Deputy CCT v. H. R. Sri Ramulu [1977] 39 STC 177 (SC), V. Jaganmohan Rao v. CIT/EPT [1970] 75 ITR 373 (SC) and CST v. H. M. Esufali H. M. Abdulali [1973] 90 ITR 271 (SC). 27. In Hind Wire Industries Ltd. (supra) the Supreme Court has used word "including" in the amended or rectified order would mean that word "order" as the case may be can be either "original order" or "amended order" or "rectif…

Ppn Properties Pvt. Ltd., Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Prashant Agencies Pvt. Vs ITO, Ltd. H. No. 11, Road No. 63, Ward -19(3) West Punjabi Bagh, Delhi - New Delhi 110026 PAN No. AAACP5839K (APPELLANT) (RESPONDENT) Assessment Year: 2009-10 PPN Properties Pvt. Ltd. Vs ITO, A-4/7, Mainwali Nagar, New Ward -19(2) Delhi -110097 New Delhi PAN No. AADCP2023J (APPELLANT) (RESPONDENT) Appellant by Sh. Salil Aggarwal, Advocate Sh. Shailesh Gupta, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 15/01/2019 Date of Pronou…

Prashant Agencies Pvt. Ltd., Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

Fateh Chand Charitable Trust, Muzaffarnagar vs. Addl. CIT, Meerut

In the result, the Appeal of the assessee is dismissed

ITA 289/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jun 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR

Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 148Section 254

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER A.Y. : 2005-06 FATEH CHAND CHARITABLE TRUST, VS. ADDL. CIT, RANGE-2 115 KM MILE STONE, MUZZAFARNAGAR DELHI DEHRADUN HIGHWAY, MUZAFFARNGAR (PAN:AAATF1445N) (Appellant) (Respondent) Assessee by : Sh. K. Sampath, Adv. Department by : Sh. Anil Kr. Sharma, Sr. DR O R D E R PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 20.9.2011 of the Ld. CIT(A), Muzaffarngar relevant to assessment year 2005-06 on the following grounds:- 1. Tha…