Harinder Singh v. ITO

166 ITR 763High Court1987#22987 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2018 to 2024.

Judgments citing Harinder Singh v. ITO

Shri Mukesh Rasiklal Shah, Ahmedabad vs. The ACIT, Circle-9, Now Circle-4(2), Ahmedabad

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3218/AHD/2015[1993-94]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1993-94

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

…g. The Income-tax Authorities have no power to stop the activity of such an assessee and the only power which they have is to levy income tax on the income which such an assessee may be earning from even such an illegal activity (Harinder Singh vs. ITO (1987) 166 ITR 763,763(ALL). Tainted income: Income is income, though tainted. When a receipt possesses the quality of income, it does not shed its quality by reason of the fact that it comes from a tainted source or through tainted means. The degree of taint may vary from a simple unenforceability in a court of law of a contract intended to produce income to the i…

Shri Mukesh Rasiklal Shah, Ahmedabad vs. The ACIT, Circle-9, Now Circle-4(2), Ahmedabad

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

…g. The Income-tax Authorities have no power to stop the activity of such an assessee and the only power which they have is to levy income tax on the income which such an assessee may be earning from even such an illegal activity (Harinder Singh vs. ITO (1987) 166 ITR 763,763(ALL). Tainted income: Income is income, though tainted. When a receipt possesses the quality of income, it does not shed its quality by reason of the fact that it comes from a tainted source or through tainted means. The degree of taint may vary from a simple unenforceability in a court of law of a contract intended to produce income to the i…

DCIT 1(1)(2), Mumbai vs. Finproject India P.Ltd, Mumbai

In the result appeal of the Revenue is dismissed

ITA 4860/MUM/2016[2012-13]Status: DisposedITAT Mumbai02 May 2018AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4860/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13)

For Appellant: Shri Prem Prakash PareekFor Respondent: Shri Rajat Mittal (DR)
Section 142(1)Section 143(2)Section 143(3)Section 56(1)Section 68

…ion - Pandit Lakshmikanta Jha Vs. CIT [1970] 75 ITR 790(SC). Legality or otherwise of activity - under the Indian Income- Tax Act, the authorities are not concerned with whether the activities of an assessee are legal or illegal - Harinder Singh v. ITO [1987] 166 ITR 763(All.). The income tax law is not concerned with any illegality in respect of the earning of any income - Satyanarayan Rungta v. CIT[1983] 115 ITR 382(Cal). Name/label given - Name or label given by a party to particular amount is not conclusive - CIT v. J.D. Italia [1983] 141 ITR 984(AP.). The name given to a transaction by the parties concerned…

Harinder Singh v. ITO (166 ITR 763) — Cited in 3 Judgments | BharatTax