(i) CET v. Raj Kumar Singh 83 ITR 92 (SC). (ii) Kori V.B v. Asst.Professional Tax Officer

197 ITR 321High Court#15248 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing (i) CET v. Raj Kumar Singh 83 ITR 92 (SC). (ii) Kori V.B v. Asst.Professional Tax Officer

INCOME-TAX OFFICER, WARD - 6(3),, PUNE vs. SUBHASH & B.T. PATIL & SONS & N.V.KHAROTE CONSTRUCTIONS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 1060/PUN/2018[2014-15]Status: DisposedITAT Pune13 May 2022AY 2014-15
For Appellant: Shri Ulhas KiniFor Respondent: Shri Sardar Singh Meena, CIT
Section 143(1)Section 143(2)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM I.T.A. No. 1060/PUN/2018 : A.Y. 2014-15 The I.T.O Ward 6(3) Pune : Appellant Vs. Subhash & B.T. Patil & Sons And N.V. Kharote, Constructions Pvt. Ltd. 471 Vishnu Bhawan, 4th floor, Budhwar Peth, Near Pasodya Vithoba Mandir, PUNE – 411 002. PAN : ABPFS 6926F : Respondent Appellant by : Shri Ulhas Kini Respondent by : Shri Sardar Singh Meena, CIT Date of Hearing : 12-05-2022 Date of Pronouncement : 13-05-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM This appeal preferred by Revenue emanates fro…

M/S. GOWDARA JAYADEVAPPA SILKS & SAREES,DAVANAGERE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DAVANAGERE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 304/BANG/2021[2006-07]Status: DisposedITAT Bangalore20 Sept 2021AY 2006-07

Bench: Shri George George K

For Appellant: Sri.K.Y.Ningoji Rao, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

…xed twice in the hands of the assessee. In this contention, I refer to the following judicial pronouncements:- (i) CET v. Raj Kumar Singh 83 ITR 92 (SC). (ii) Kori V.B. v. Asst.Professional Tax Officer 192 ITR 279 (Kar.) (iii) CIT v. Manjunatha Motor Service 197 ITR 321 (Kar.) 8.2 In view of the above judicial pronouncements, I direct the A.O. to examine whether the impugned addition of Rs.3,84,760 is shown as income in assessment years 2007- 2008 and 2008-2009. If it is found by the A.O. that the assessee had disclosed the impugned income as income for the assessment years 2007-2008 and 2008-2009, the Assessin…

INCOME-TAX OFFICER, WARD - 3(1),, PUNE vs. SHRADDHA & PRASAD JOINT VENTURE,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 2665/PUN/2017[2014-15]Status: DisposedITAT Pune17 May 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 2665/Pun/2017 धनधाारण वषा / Assessment Year : 2014-15 The Income Tax Officer Ward-3(1), Pune. .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Deepak Garg
Section 194CSection 40

…be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year. It was also contended that Hon'ble Kerala High Court in the case of Manjunath Motor Service and Canara Public Conveyances, 197 ITR 321 (Kar.) observed that method adopted by the Assessing Officer would result in double taxation of the same income since gross receipts distributed amongst the two joint venture partners was included as receipts in their respective cases and the joint venture partners had also utilised the TDS credits on the basis of apportionment certificate issued…

INCOME-TAX OFFICER, WARD -6 (3), PUNE vs. SUBHASH AND B.T. PATIL & SONS AND N.V. KHAROTE CONSTRUCTION PVT. LTD,, PUNE

In the result, both the appeals of Revenue are dismissed

ITA 1505/PUN/2017[2013-14]Status: DisposedITAT Pune21 Jan 2020AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

For Appellant: Shri Ulhas KiniFor Respondent: Shri Deepak Garg
Section 143(3)Section 194CSection 40

…be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year. It was also contended that Hon'ble Kerala High Court in the case of Manjunath Motor Service and Canara Public Conveyances, 197 ITR 321 (Kar.) observed that method adopted by the Assessing Officer would result in double taxation of the same income since gross receipts distributed amongst the two joint venture partners was included as receipts in their respective cases and the joint venture partners had also utilised the TDS credits on the basis of apportionment certificate issued…

INCOME-TAX OFFICER vs. M/S. SHRADDHA & IHP JV WANGANA PROJECT,, PUNE

In the result, both the appeals filed by Revenue are dismissed

ITA 36/PUN/2016[2012-13]Status: DisposedITAT Pune28 Feb 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 35/Pun/2016 "नधा"रण वष" / Assessment Year: 2012-13

For Respondent: Dr. Vivek Aggarwal
Section 194CSection 40

…be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year. It was also contended that Hon'ble Kerala High Court in the case of Manjunath Motor Service and Canara Public Conveyances, 197 ITR 321 (Kar.) observed that method adopted by the Assessing Officer would result in double taxation of the same income since gross receipts distributed amongst the two joint venture partners was included as receipts in their respective cases and the joint venture partners had also utilised the TDS credits on the basis of apportionment certificate issued…

INCOME-TAX OFFICER vs. M/S. SHRADDHA & PRASAD JV KHURA VARODA,, PUNE

In the result, both the appeals filed by Revenue are dismissed

ITA 35/PUN/2016[2012-13]Status: DisposedITAT Pune28 Feb 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 35/Pun/2016 "नधा"रण वष" / Assessment Year: 2012-13

For Respondent: Dr. Vivek Aggarwal
Section 194CSection 40

…be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year. It was also contended that Hon'ble Kerala High Court in the case of Manjunath Motor Service and Canara Public Conveyances, 197 ITR 321 (Kar.) observed that method adopted by the Assessing Officer would result in double taxation of the same income since gross receipts distributed amongst the two joint venture partners was included as receipts in their respective cases and the joint venture partners had also utilised the TDS credits on the basis of apportionment certificate issued…

(i) CET v. Raj Kumar Singh 83 ITR 92 (SC). (ii) Kori V.B v. Asst.Professional Tax Officer (197 ITR 321) — Cited in 6 Judgments | BharatTax