Gajanand Poonam Chand v. CIT

174 ITR 346High Court1984#16996 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Judgments citing Gajanand Poonam Chand v. CIT

Texmo Induustries, Coimbatore vs. ACIT-4, Coimbatore

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

ITA 566/CHNY/2021[2013-14]Status: DisposedITAT Chennai08 Jun 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…osit of his personal/individual funds, does not fall within the mischief of cl. (b) of ITA Nos.562 to 566/Chny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these…

Texmo Industries, Combatore vs. ACIT-4, Coimbatore

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

ITA 565/CHNY/2021[2010-11]Status: DisposedITAT Chennai08 Jun 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…osit of his personal/individual funds, does not fall within the mischief of cl. (b) of ITA Nos.562 to 566/Chny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these…

Texmo Industries, Coimbatore vs. ACIT, Ncc-4, Coimbatore

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

ITA 564/CHNY/2021[2010-11]Status: DisposedITAT Chennai08 Jun 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…osit of his personal/individual funds, does not fall within the mischief of cl. (b) of ITA Nos.562 to 566/Chny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these…

Texmo Industries, Coimbatore vs. ACIT-4, Coimbatore

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

ITA 563/CHNY/2021[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…osit of his personal/individual funds, does not fall within the mischief of cl. (b) of ITA Nos.562 to 566/Chny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these…

Texmo Industries, Coimbatore vs. ACIT, CC-4, Coimbatore

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

ITA 562/CHNY/2021[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…osit of his personal/individual funds, does not fall within the mischief of cl. (b) of ITA Nos.562 to 566/Chny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these…

Gajanand Poonam Chand v. CIT (174 ITR 346) — Cited in 5 Judgments | BharatTax