(iii) Tapan Kumar Dutta v. Commissioner of Income Tax

404 ITR 28Supreme Court of India2018#25014 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Judgments citing (iii) Tapan Kumar Dutta v. Commissioner of Income Tax

SMT. SHAKUNTLA DEVI,CHANDIGARH vs. ACIT, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 1227/CHANDI/1996[01/04/1985 to 17/07/1995]Status: DisposedITAT Chandigarh06 Feb 2025
For Appellant: Shri M.R. Sharma, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 132(1)Section 143(2)Section 144Section 158B

…n spelt out in the satisfaction so recorded by the AO. In support, reliance was placed on the decisions of the Hon'ble Supreme Court in case of Manish Maheswari vs ACIT (2007) 289 ITR 341(SC), CIT vs Calcutta Knitwears (Supra), Tapan Kumar Dutta vs CIT (2018) 404 ITR 28 (SC), decision of the Hon'ble Delhi High Court in case of Amity Hotels Pvt Ltd, 272 ITR 75 (Del), decision of Hon'ble Calcutta High Court in case of Subhas Chandra Bhaniranka vs ACIT (2010) 320 ITR 349 (Cal). It was accordingly submitted that the satisfaction so recorded for exercise of jurisdiction under section 158BD does not satisfy the test so…

COMMR.OF INCOME TAX,CENTRAL-II vs. AMARJIT SINGH BAKSHI (HUF)

ITA/344/2004HC Delhi31 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132(4)Section 158B

…ITA No.344/2004 & connected matters Page 1 of 11 $~27 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 31.10.2023 + ITA 344/2004 COMMR.OF INCOME TAX, CENTRAL-II ..... Appellant Through: Mr Gaurav Gupta, Sr. Standing Counsel with Mr Shivendra Singh and Mr Puneet Singhal, Standing Counsel. versus AMARJIT SINGH BAKSHI (HUF) ..... Respondent Through: Mr C.S. Aggarwal, Sr Adv with Mr Ravi Pratap Mall and Mr Uma Shankar, Advs. + ITA 345/2004 COMMR.OF INCOME TAX,…

AMARJIT SINGH BAKSHI vs. COMMISSIONER OF INCOME TAX

ITA/577/2008HC Delhi31 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132(4)Section 158B

…ITA No.344/2004 & connected matters Page 1 of 11 $~27 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 31.10.2023 + ITA 344/2004 COMMR.OF INCOME TAX, CENTRAL-II ..... Appellant Through: Mr Gaurav Gupta, Sr. Standing Counsel with Mr Shivendra Singh and Mr Puneet Singhal, Standing Counsel. versus AMARJIT SINGH BAKSHI (HUF) ..... Respondent Through: Mr C.S. Aggarwal, Sr Adv with Mr Ravi Pratap Mall and Mr Uma Shankar, Advs. + ITA 345/2004 COMMR.OF INCOME TAX,…

(iii) Tapan Kumar Dutta v. Commissioner of Income Tax (404 ITR 28) — Cited in 3 Judgments | BharatTax