India in PGF Ltd. v. UOI

13 SCC 50Reported decision2015#18956 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2022.

Judgments citing India in PGF Ltd. v. UOI

Pr.Commissioner of Income Tax (Central)- 3 vs. M/S Pgf Ltd

Appeals are dismissed

ITA/530/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 139Section 153ASection 158Section 158B

…nd Loss Account submitted by the assessee in response to notice issued under Section 153A? 4. By way of separate applications bearing CM Nos.49886-49889 of 2019, the Appellant Revenue has filed judgments of the Supreme Court of India in PGF Ltd. v. UOI [2015] 13 SCC 50 and Punjab & Haryana High Court in PGF v. UOI [2004] SCC Online P&H 676 and proposed two further questions of law on the basis of findings of the High Court and Supreme Court wherein the sale and purchase of agricultural land by the Respondent-Assessee have been held by Courts to bogus/sham/paper transactions. 5. During the course of hearing before…

Pr.Commissioner of Income Tax (Central)- 3 vs. M/S Pgf Ltd

Appeals are dismissed

ITA/528/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 139Section 153ASection 158Section 158B

…nd Loss Account submitted by the assessee in response to notice issued under Section 153A? 4. By way of separate applications bearing CM Nos.49886-49889 of 2019, the Appellant Revenue has filed judgments of the Supreme Court of India in PGF Ltd. v. UOI [2015] 13 SCC 50 and Punjab & Haryana High Court in PGF v. UOI [2004] SCC Online P&H 676 and proposed two further questions of law on the basis of findings of the High Court and Supreme Court wherein the sale and purchase of agricultural land by the Respondent-Assessee have been held by Courts to bogus/sham/paper transactions. 5. During the course of hearing before…

The Principal Commissioner of Income Tax-II, Visakhapatnam vs. L. Suryakantham, Visakhapatnam

ITTA/280/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…not be done merely on the ground that it is not reasonable or that it has not taken into account relevant circumstances which the Court considers relevant.” 11. Similarly, in the matter of PGF Limited and others v. Union of India and another (2015) 13 SCC 50, their Lordships of the Supreme Court have laid down certain guidelines by taking note of certain precautions to be observed whenever the vires of any provision of law is raised before the Court and cautioned the Courts in paragraph 37 as under: - “37. The Court can, in the first instance, examine whether there is a prima facie strong grou…

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

ITTA/121/2013HC Telangana26 Jul 2013
India in PGF Ltd. v. UOI (13 SCC 50) — Cited in 4 Judgments | BharatTax