Himalayan Co-operative Group Housing Society v. Balvant Singh

7 SCC 373Reported decision2015#5819 most cited

What is Himalayan Co-operative Group Housing Society v. Balvant Singh authority for?

A concession made by a counsel will not bind the assessee if the assessee never authorised such a concession. The Assessing Officer must consider material furnished by the assessee instead of relying solely on the counsel's statement.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Also referred to as

Himalayan Co-operative Group Housing Society v Balvant Singh · concession by counsel · counsel's authority · binding concession · assessee's rights · assessment order · Assessing Officer duty

Judgments citing Himalayan Co-operative Group Housing Society v. Balvant Singh

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Maytas-Rithwik(Jv), Hyderabad vs. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 1324/HYD/2018[2014-15]Status: DisposedITAT Hyderabad30 Nov 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri P.V.Subba Raju, DR
Section 36(1)(vii)Section 37(1)

…What all that is argued before us is that the assessee never authorised their counsel to make any such concession. By placing reliance on the decisions reported of the Hon'ble Apex Court in Himalayan Co-operative Group Housing Society Vs. Balvant Singh (2015) 7 SCC 373, Bharat Heavy Electricals Ltd., Vs. Mahendra Prasad Jakhmola Civil Appeal No. 1799 – 1800 of 2019 learned AR submitted that the concession made by the counsel will not bind the assessee. He accordingly submitted that when the assessee furnished the requisite information as could be found from the assessment order itself, the learned Assessing Offic…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. J.J.Exporters Ltd

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax-5, Kolkata vs. L D S City Projects Pvt Ltd

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Height Insurance Services Ltd

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S Kesoram Industries Ltd

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Principal Commissioner of Income Tax, Central-2, Kolkata vs. Electrocast Sales India Ltd

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…Act have to be ignored and HVL restrained from holding any office when there was no prayer sought for in that regard. In this regard reliance was placed on the decision of the Court of 30 (2015) 7 SCC 373 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 113 of 300 Appeal of California in the case of Estate of AH Winder 31. It is further submitted that whatever was the direction issued earlier which was set aside by the Hon’ble Division Bench headed by Hon’ble Justice Pinaki Ghose has now…

Himalayan Co-operative Group Housing Society v. Balvant Singh (7 SCC 373) — Cited in 20 Judgments | BharatTax