Irussa AIR 1991 SC 672}. (iii) UOI v. Bhanwanti Devi

7 SCC 197Reported decision2003#18196 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Judgments citing Irussa AIR 1991 SC 672}. (iii) UOI v. Bhanwanti Devi

M/S M.B. Patil Constructions Ltd vs. The Executive Engineer and Anr

WP/223253/2020HC Karnataka15 Jul 2022

Bench: The Hon’Ble Mr.Justice S.Vishwajith Shetty W.P.No.223253/2020 (Gm-Res) C/W W.P.No.223254/2020 (Gm-Res), W.P.No.223255/2020 (Gm-Res), W.P.No.223256/2020 (Gm-Res) Between: M/S. M.B.Patil Constructions Ltd., Having Corporate Office At 2Nd Floor, Commercial Building No.1, Opp. Income Tax Building, Shankarsheth Road, Swaragate, Pune - 411 042, Maharashtra State. Rep. By Sri M.S.Mallikarjuna By His Gpa Holder, Sri Dhanaji Venkatrao Patil, Aged About 43 Years, Occ: Business, R/O Plot No.10, Konark Aditya Block, Golibar Maidan Chowk, Camp Pune - 411 001. …Petitioner

Section 34Section 34(3)Section 5

…1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 15TH DAY OF JULY 2022 BEFORE THE HON’BLE MR.JUSTICE S.VISHWAJITH SHETTY W.P.No.223253/2020 (GM-RES) C/W W.P.No.223254/2020 (GM-RES), W.P.No.223255/2020 (GM-RES), W.P.No.223256/2020 (GM-RES) BETWEEN: M/s. M.B.Patil Constructions Ltd., Having Corporate Office at 2nd Floor, Commercial Building No.1, Opp. Income Tax Building, Shankarsheth Road, Swaragate, Pune - 411 042, Maharashtra State. Rep. by Sri M.S.Mallikarjuna By his GPA Holder, Sri Dhanaji Venkatrao Patil, AGed about 43 years, Occ: Business, R/o Plot No.10, Konark Aditya Blo…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…in (i) Rekha Mukerjee v. Ashish K. Das (2005) 3 SCC 427; 440-47 (para 29); (ii) Orient Paper and Inds. Ltd. v. State if Irussa AIR 1991 SC 672}. (iii) UOI Vs. Bhanwanti Devi (1996) 6 SCC 44 para 9; (iv) Divisional Controller, KSRTC v. Mahadeva Shetty (2003) 7 SCC 197, 206 (para 23); --decision applicable to facts of the case is not to be treated as a precedent: as held in (i) National Ins. Co. Ltd. v. Swarna Singh (2004) 3 SCC 297. --observation or simply what was done in a given case, without laying down the law cannot be read as a precedent, as held in Common Cause v. Uol (2004) 5 SCC 222, 223 (para 6)}. --…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR

Section 143(3)Section 153C

…d in (i) Rekha Mukerjee v. Ashish K. Das (2005) 3 SCC 427; 440-47 (para 29); (ii) Orient Paper and Inds. Ltd. v. State if Irussa AIR 1991 SC 672}. (iii) UOI Vs. Bhanwanti Devi (1996) 6 SCC 44 para 9; (iv) Divisional Controller, KSRTC v. Mahadeva Shetty (2003) 7 SCC 197, 206 (para 23); --decision applicable to facts of the case is not to be treated as a precedent: as held in (i) National Ins. Co. Ltd. v. Swarna Singh (2004) 3 SCC 297. --observation or simply what was done in a given case, without laying down the law cannot be read as a precedent, as held in Common Cause v. Uol (2004) 5 SCC 222, 223 (para 6)}. --J…

M/S. Avenue Asia Advisors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 6638/DEL/2013[2009-10]Status: DisposedITAT Delhi22 Jan 2016AY 2009-10

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2009-10 Avenue Asia Advisors Pvt. Vs. Dcit, Circle-2(1), Lower Ground Floor, C-4/5, New Delhi. Safdarjung Development Area, New Delhi (Pan: Aadcp7362G) (Appellant) (Respondent) Appellant By : S/Sh. Mukesh Butani, Vishal Kalra & Vivek Bansal, Adv. & Ms. Shweta Kashyap, Ca Respondent By : Sh. Anand Kumar Kedia, Cit(Dr) Date Of Hearing: 26.10.2015 Date Of Pronouncement: 22.01.2016 Order Per O.P. Kant, A.M.: The Present Appeal By The Assessee Is Directed Against The Order Dated 10.10.2013 Of The Deputy Commissioner Of Income-Tax, Circle-2(1), New Delhi Under Section 143(3) R.W.S. 144C Of The Income-Tax Act, 1961 (For Short “The Act”) In Relation To Assessment Year 2009-10. The Grounds Of Appeal Raised By The Assessee Are As Under: 1. That The Learned Assessing Officer ("Ao") Erred On The Facts & Circumstances Of The Case & In Law In Making An Addition To The Total Income Of The Appellant Amounting To Rs. 95,945,630/- In Pursuance To The Directions Of The Hon'Ble Dispute Resolution Panel ("Drp") Upholding The Adjustment To The Transfer Price Proposed By The Learned Transfer Pricing Officer ("Tpo").

For Appellant: S/sh. Mukesh Butani, Vishal Kalra & Vivek Bansal, AdvFor Respondent: Sh. Anand Kumar Kedia, CIT(DR)

Section 143(3)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I-2’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 Avenue Asia Advisors Pvt. Vs. DCIT, Circle-2(1), Lower Ground Floor, C-4/5, New Delhi. Safdarjung Development Area, New Delhi (PAN: AADCP7362G) (Appellant) (Respondent) Appellant by : S/sh. Mukesh Butani, Vishal Kalra & Vivek Bansal, Adv. and Ms. Shweta Kashyap, CA Respondent by : Sh. Anand Kumar Kedia, CIT(DR) Date of hearing: 26.10.2015 Date of pronouncement: 22.01.2016 ORDER PER O.P. KANT, A.M.: The present appeal by the assessee is direct…