I. Dharam Pal Singh Rao v. ITO

285 ITR 179High Court2006#3673 most cited
32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 2(7)section 120(4)(b)section 120(1)section 271aab(1a)section 37bsection 271aaasection 2(7a)section 245dsection 163

Judgments citing I. Dharam Pal Singh Rao v. ITO

Helios Mercantile Limited, Mumbai vs. Dy Commissioner of Income Tax Central Circle-6(1), Mumbai

ITA 1305/MUM/2022[2018-2019]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai

ITA 1270/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 3553/MUM/2011[2006-07]Status: DisposedITAT Mumbai29 Nov 2023AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 2452/MUM/2011[2005-06]Status: DisposedITAT Mumbai29 Nov 2023AY 2005-06

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

The Dy CIT 3(2), Mumbai vs. M/S. Nuclear Power Corporation of India Ltd, Mumbai

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT Range 3(2), Mumbai

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT(OSD) Range 3(2), Mumbai

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…rder are one and the same. 7.9 The Ld. DR further relied on The Ld. DR further relied on decision of the Hon’ble the Hon’ble Allahabad High Court in the case of Arun Kumar Maheshwari v. ITO [2006] Arun Kumar Maheshwari v. ITO [2006] High Court in the case of 285 ITR 179 (Allahabad) 285 ITR 179 (Allahabad) wherein the Hon’ble Court has wherein the Hon’ble Court has considered the section 2(28C) of the Act where the term ‘Joint considered the section 2(28C) of the Act where the term considered the section 2(28C) of the Act where the term Commissioner of Income Commissioner of Income-tax’ has been defined to includ…