India Ltd. v. Woolcombers Worker Union AIR 1973 SC 2758: Baidya Nath Sharma Vs CWT

140 ITR 801High Court1983#19095 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 115bbe(1)section 158basection 50c(1)section 113income tax settlement commissionjdapaper companyshell companyshort term capital gainsbeneficial ownersection 132(4a)live link

Judgments citing India Ltd. v. Woolcombers Worker Union AIR 1973 SC 2758: Baidya Nath Sharma Vs CWT

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 399/JPR/2023[2015-16]Status: DisposedITAT Jaipur05 Dec 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…onclusions. So it is necessary to emphasize that judicial and quasi judicial authorities should always give the reasons in support of their conclusions. { woolcombers of India Ltd Vs Woolcombers Worker Union AIR 1973 SC 2758: Baidya Nath Sharma Vs CWT (1983) 140 ITR 801(Gau): Mool Chand Mahesh Chand Vs CIT (1978) 115 ITR 1 (All) : Siemens India Ltd vs. ITO (1983) 143ITR120(Bom). In view of the above submissions, it is submitted that the orders passed by the Ld CIT (A) and the Assessing Officer need to be quashed in entirety. Undisputed legal position with regard to the provisions of Section 153C, as settled by…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC-2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Dec 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…onclusions. So it is necessary to emphasize that judicial and quasi judicial authorities should always give the reasons in support of their conclusions. { woolcombers of India Ltd Vs Woolcombers Worker Union AIR 1973 SC 2758: Baidya Nath Sharma Vs CWT (1983) 140 ITR 801(Gau): Mool Chand Mahesh Chand Vs CIT (1978) 115 ITR 1 (All) : Siemens India Ltd vs. ITO (1983) 143ITR120(Bom). In view of the above submissions, it is submitted that the orders passed by the Ld CIT (A) and the Assessing Officer need to be quashed in entirety. Undisputed legal position with regard to the provisions of Section 153C, as settled by…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 397/JPR/2023[2013-14]Status: DisposedITAT Jaipur05 Dec 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…onclusions. So it is necessary to emphasize that judicial and quasi judicial authorities should always give the reasons in support of their conclusions. { woolcombers of India Ltd Vs Woolcombers Worker Union AIR 1973 SC 2758: Baidya Nath Sharma Vs CWT (1983) 140 ITR 801(Gau): Mool Chand Mahesh Chand Vs CIT (1978) 115 ITR 1 (All) : Siemens India Ltd vs. ITO (1983) 143ITR120(Bom). In view of the above submissions, it is submitted that the orders passed by the Ld CIT (A) and the Assessing Officer need to be quashed in entirety. Undisputed legal position with regard to the provisions of Section 153C, as settled by…

Macro Proprieties Private Limited, M 28 Income Tax Colony Tonk Road Jaipur vs. DCIT Central Circle 2, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 174/JPR/2023[2013-2014]Status: DisposedITAT Jaipur17 Jul 2023AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri JameshKurian, CIT
Section 153CSection 50C(1)Section 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 cuke The DCIT M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Vs. Central Circle-2 Jaipur LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA…

India Ltd. v. Woolcombers Worker Union AIR 1973 SC 2758: Baidya Nath Sharma Vs CWT (140 ITR 801) — Cited in 4 Judgments | BharatTax