Devi, (1987) 164 ITR 639 (Pat); CIT vs. Smt. Rambha Devi, (1987) 164 ITR 658 (Pat); CIT v. Belal Nisa

171 ITR 686High Court1988#16970 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2023.

Judgments citing Devi, (1987) 164 ITR 639 (Pat); CIT vs. Smt. Rambha Devi, (1987) 164 ITR 658 (Pat); CIT v. Belal Nisa

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…section 143(1) of the Act the Commissioner is within his power in taking action in terms of Section Page 35 of 55 SR Ferro Alloys Page 36 of 55 263(1) of the Act. Similar view has been taken in by the Patna High Court in the case of Smt. Kaushalya Devi [1988] 171 ITR 686. 14. As held by this Court in the case of Goyal Private Family Specific Trust [1988] 171 ITR 698, we are of the considered opinion that merely because the Income- tax Officer had not written lengthy order it would not establish that the assessment order passed under Section 143(3)/148 of the Act is erroneous and prejudicial to the interests of th…

Mahim Patran P. Ltd, New Delhi vs. Pr. CIT -2, Agra

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos. 195 & 196/Agr/2015 Assessment Years: 2010-11 & 2011-12 Mahim Patran Private Limited, vs. The Pr. Commissioner, Kripa/Ritambhara Building, Of Income-tax – 2, Tribhuvan Coplex, Ishwar Nagar, Agra. West, New Delhi. PAN-AABCM0886E (Respondent) (Appellant) Sh. Gaurav Bansal, CA & Appellant by Sh. R.C. Tomar, I.T.P. Respondent by Sh. Sunil Bajpai, CIT/DR Date of Hearing 19.08.2019 Date of Pronouncement 02.08.2019 ORDER Per Laliet Kumar, J.M.: Present appeals are…

Shri Sanjay Kumar Tyagi, Meerut vs. ACIT, Meerut

In the result, the appeal of the assessee in ITA No

ITA 4979/DEL/2015[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kamblesanjay Kumar Vs Cit Prop. Tyagi Associates Meerut H-45, Gandhi Nagar, Garh Road, (Respondent) Meerut Aczpk2030M (Applicant) Sanjay Kumar Tyagi Vs Acit H. No. 45, Gandhi Nagar, Circle-2, Gali No. 3, Garh Road Bhansali Ground Meerut Meerut Acapk2030M (Respondent) (Applicant) Acit Sanjay Kumar Tyagi Vs Circle-2, H. No. 45, Gandhi Nagar, Bhansali Ground Gali No. 3, Garh Road Meerut Meerut (Applicant) Acapk2030M (Respondent)

For Appellant: “1. That the impugned
Section 143(1)Section 143(3)Section 263

…on the following case laws: " Duggal & Co. vs. CIT (1996) 220 ITR 456 (Del.) " CIT vs. Pushpa Devi (1987) 164 ITR 639 (Pat) " CIT vs. Smt. Rambha Devi (1987) 164 ITR 658 (Pat) " CIT Vs. Belal Nisa (1998) 171 ITR 643 (Pat) " CIT vs. Smt. Kattshalya Devi (1988) 171 ITR 686 (Pat) " CIT vs.Bibi Khodaija Khatoon, (1988) 171 ITR 11 (Pat) " CIT vs. Smt. Chandrawati Devi, (1988) 171 ITR 111 (Pat) " CIT vs. Smt. Devi (1987) 59 CTR (Pat) 3 " CIT vs. Bhagwant Kaur (1987) 63 CTR (Pat) 326 " CIT vs. Pushpa Devi (1988) 173 ITR 445 (Pat). 8. The Ld. CIT pointed out that gross receipts in the contract account for the year ended…

Sh. Sanjay Kumar, Meerut vs. CIT, Meerut

In the result, the appeal of the assessee in ITA No

ITA 2725/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kamblesanjay Kumar Vs Cit Prop. Tyagi Associates Meerut H-45, Gandhi Nagar, Garh Road, (Respondent) Meerut Aczpk2030M (Applicant) Sanjay Kumar Tyagi Vs Acit H. No. 45, Gandhi Nagar, Circle-2, Gali No. 3, Garh Road Bhansali Ground Meerut Meerut Acapk2030M (Respondent) (Applicant) Acit Sanjay Kumar Tyagi Vs Circle-2, H. No. 45, Gandhi Nagar, Bhansali Ground Gali No. 3, Garh Road Meerut Meerut (Applicant) Acapk2030M (Respondent)

For Appellant: “1. That the impugned
Section 143(1)Section 143(3)Section 263

…on the following case laws: " Duggal & Co. vs. CIT (1996) 220 ITR 456 (Del.) " CIT vs. Pushpa Devi (1987) 164 ITR 639 (Pat) " CIT vs. Smt. Rambha Devi (1987) 164 ITR 658 (Pat) " CIT Vs. Belal Nisa (1998) 171 ITR 643 (Pat) " CIT vs. Smt. Kattshalya Devi (1988) 171 ITR 686 (Pat) " CIT vs.Bibi Khodaija Khatoon, (1988) 171 ITR 11 (Pat) " CIT vs. Smt. Chandrawati Devi, (1988) 171 ITR 111 (Pat) " CIT vs. Smt. Devi (1987) 59 CTR (Pat) 3 " CIT vs. Bhagwant Kaur (1987) 63 CTR (Pat) 326 " CIT vs. Pushpa Devi (1988) 173 ITR 445 (Pat). 8. The Ld. CIT pointed out that gross receipts in the contract account for the year ended…

M/S Fazal Frozen Foods Pvt. Ltd., Meerut vs. CIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 2837/DEL/2013[2008-09]Status: DisposedITAT Delhi11 Jan 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 263Section 36

…are assumed to be correct. Duggal & Co. vs. CIT, (1996) 220 ITR 456,459 (Del.) CIT vs. Pushpa Devi, (1987) 164 ITR 639 (Pat); CIT vs. Smt. Rambha Devi, (1987) 164 ITR 658 (Pat); CIT vs. Belal Nisa, (1988) 171 ITR 643 (Pat); CIT vs. Smt. Kaushalya Devi, (1988) 171 ITR 686 (Pat); CIT vs. Bibi Khodaija Khatoon, (1988) 171 ITR (Sh.N.) ii (Pat); CIT vs. Smt. Chandrawati Devi, (1988) 171 ITR (Sh.N.) III (Pat); CIT vs. Smt. Devi, (1987) 59 CTR (Pat) 3; CIT vs. Bhagwant Kaur, (1987) 63 CTR (Pat) 326; CIT vs. Pushpa Devi, (1988) 173 ITR 445 (Pat). 5.6 The Hon'ble Jurisdictional ITAT Delhi Bench In the case of Shri Virendr…