(HUF) v. ACIT

299 ITR 410High Court2008#11447 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2023.

Judgments citing (HUF) v. ACIT

M/s. Sathavahana Ispat Limited vs. Deputy Commissioner of Income Tax

ITTA/261/2007HC Telangana14 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

The Commissioner of Income Tax-III vs. M/S Sri Krishna Drugs Ltd

ITTA/166/2006HC Telangana16 Nov 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

M/S Rajinder Koul HUF, Srinagar vs. Income Tax Officer, Ward 3 (2), Srinagar

In the result, the appeal of the assessee bearing I

ITA 343/ASR/2018[2012-13]Status: DisposedITAT Amritsar15 Sept 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 25Section 250Section 25BSection 271(1)(c)

…sr/2018 6 2000 w.e.f. 01.04.2001 is more clarificatory in nature and it only clarified the position that if any arrears of rent are received in subsequent years, same will be taxed in the year of receipt- “B.M. Gupta and Sons (HUF) vs. ACIT”, Circle-31 (Del) 299 ITR 410. The arrear rent which was not declared in return of incomein earlier years & said amount would be taxed in year of receiving the amount. But the assessee declared the rent in earlier years and paid the tax accordingly. In this issue the ld. Sr. DR was unable to bring any contrary fact before the ITAT. The penalty was levied u/s 271(1)(c) of the…

The Commissioner of Income Tax-VI vs. M/S. Uberoi Sons (Machines) Ltd

ITA-166/2006HC Delhi31 Aug 2012
Section 147Section 147(1)

…r the fact that the arrears were disclosed in the later year. The revenue also relied on the judgment of this Court in Commissioner of Income Tax Vs. Ms. Sadhna Chadha, 270 ITR 534 as well as the judgment reported as B.M. Gupta & sons (HUF) vs ACIT (2008) 299 ITR 410 (Del). 2012:DHC:5352-DB ITAs 166, 168, 243, 778/2006 Page 5 7. Counsel for the assessee, Mr. Sethi, argued that the appeal is bereft of merit, and the ITAT's order does not call for interference. It was argued that having regard to the structure and tenor of the statute, there was no occasion for declaring something that was likely to…

Commissioner of Income Tax vs. M/S Uberoi Sons Machines Ltd

ITA - 166 / 2006HC Delhi31 Aug 2012
Section 147Section 147(1)

…r the fact that the arrears were disclosed in the later year. The revenue also relied on the judgment of this Court in Commissioner of Income Tax Vs. Ms. Sadhna Chadha, 270 ITR 534 as well as the judgment reported as B.M. Gupta & sons (HUF) vs ACIT (2008) 299 ITR 410 (Del). 2012:DHC:5352-DB ITAs 166, 168, 243, 778/2006 Page 5 7. Counsel for the assessee, Mr. Sethi, argued that the appeal is bereft of merit, and the ITAT's order does not call for interference. It was argued that having regard to the structure and tenor of the statute, there was no occasion for declaring something that was likely to…

The Commissioner of Income Tax -VI vs. M/S. Uberoi Sons (Machines) Ltd

ITA/166/2006HC Delhi31 Aug 2012
Section 147Section 147(1)

…r the fact that the arrears were disclosed in the later year. The revenue also relied on the judgment of this Court in Commissioner of Income Tax Vs. Ms. Sadhna Chadha, 270 ITR 534 as well as the judgment reported as B.M. Gupta & sons (HUF) vs ACIT (2008) 299 ITR 410 (Del). 2012:DHC:5352-DB ITAs 166, 168, 243, 778/2006 Page 5 7. Counsel for the assessee, Mr. Sethi, argued that the appeal is bereft of merit, and the ITAT's order does not call for interference. It was argued that having regard to the structure and tenor of the statute, there was no occasion for declaring something that was likely to…

Commissioner of Income Tax V vs. R.J.Wood P.Ltd

ITA/261/2007HC Delhi25 Jan 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 148Section 23

…ITA Nos.260/2007 etc. Page 1 of 11 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.260, 261, 262, 335 and 363/2007 % Date of Decision: 25.01.2011 The Commissioner of Income-Tax-V ….Appellant Through: Ms. Rashmi Chopra VERSUS R.J. Wood Pvt. Ltd. …..Respondent Through: Mr. Ajay Vohra with Ms.Kavita CORAM: HON’BLE MR. JUSTICE A.K. SIKRI HON’BLE MR. JUSTICE M.L. MEHTA 1. Whether Reporters of Loc…

Commissioner of Income Tax V vs. R.J.Wood P.Ltd. Delhi

ITA/363/2007HC Delhi25 Jan 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 148Section 23

…Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified + % ! IN THE I{IG,I:[ CO{]RT OF D trlfA Nos .26A, 261', 262, Th.e,Com missioner of trncorne-Tax-V VERSUS R.J. Wood Pvt. Ltd. CORAM: 1. One common issue arises in these app However, even in that appeal shadow of ear these appeals except ITA No.3 6312007 ati these appeals relate to different assessment factual premise in which the issue has alise 7 1-72,Nevu' Markers Chamber-IV, Nariman f ITA Nos.260 /2007 etc. AT NEW DELINI…

Commissioner of Income Tax V vs. R.J.Wood P.Ltd

ITA/335/2007HC Delhi25 Jan 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 148Section 23

…Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified + % ! IN THE I{IG,I:[ CO{]RT OF D trlfA Nos .26A, 261', 262, Th.e,Com missioner of trncorne-Tax-V VERSUS R.J. Wood Pvt. Ltd. CORAM: 1. One common issue arises in these app However, even in that appeal shadow of ear these appeals except ITA No.3 6312007 ati these appeals relate to different assessment factual premise in which the issue has alise 7 1-72,Nevu' Markers Chamber-IV, Nariman f ITA Nos.260 /2007 etc. AT NEW DELINI…

(HUF) v. ACIT (299 ITR 410) — Cited in 9 Judgments | BharatTax