ITO v. Gurinder Kaur

288 ITR 207High Court2007#24243 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 147 Section 148 Section 151 Section 153A Section 153C Section 132 Section 143(3)Section 151(1)

Judgments citing ITO v. Gurinder Kaur

ACIT, CC- 15, New Delhi vs. Saloni Narang, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1496/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2012-13] Asst. Commissioner Of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, Ara Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 Pan-Aafpn2692C Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By Ms. Rajinder Kaur, Cit-Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 27.10.2025

Section 132Section 143(3)Section 153Section 153ASection 153DSection 69A

…is issue was not decided against the assessee. Therefore, strictly reading rule 27 of the ITAT rules, the assessee apparently is not entitled to raise this ground. 12. We have however noted that the ITAT Delhi Bench in the case of ITO vs. Gurinder Kaur (2007) 288 ITR 207 (Delhi), had an occasion to deal with an identical situation and held that even dehors Rule 27 of the Income Tax Appellate Tribunal Rules, 1963,it is open to the respondent in an appeal before the Tribunal to raise new grounds in defense of the order appealed against ,noting that the Tribunal has inherent powers u/s. 254(1) of the Act to entertai…

The ITO-2 Surendranagar(Regular Charge Ward-4(2)(1)), Ahmedabad vs. Shri Pranav Prafulchandra Vora, Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 183/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad15 May 2025AY 2011-12

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Ketan Gajjar, Sr. DR

Section 132Section 153ASection 153CSection 250(6)Section 69

…s issue was not decided against the assessee. Therefore, strictly reading rule 27 of the ITAT rules, the assessee apparently is not entitled to raise this ground. 12. We have however noted that the ITAT Delhi Bench in the case of ITO vs. Gurinder Kaur (2007) 288 ITR 207 (Delhi), had an occasion to deal with an identical situation and held that even dehors Rule 27 of the Income Tax Appellate Tribunal Rules, 1963,it is open to the respondent in an appeal before the Tribunal to raise new grounds in defense of the order appealed against ,noting that the Tribunal has inherent powers u/s. 254(1) of the Act to entertai…

M/S. St-Ericsson India Private Limited, New Delhi vs. Addl. CIT, New Delhi

ITA 1672/DEL/2014[2009-10]Status: DisposedITAT Delhi22 Feb 2017AY 2009-10

Bench: Shri R.S. Syal & Shri Kuldip Singh

For Appellant: S/Shri S.D. Kapila, R.R. Maurya &For Respondent: Shri Neeraj Kumar, Senior DR

Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1672/Del./2014 (ASSESSMENT YEAR : 2009-10) St-Ericsson India Private Limited, vs. Addl.CIT, Range 9, D – 28, South Extension, Part – I, New Delhi. New Delhi – 110 049. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri S.D. Kapila, R.R. Maurya & Sanjay Kumar, Advocates and Shri Pankaj Rohta, CA REVENUE BY : Shri Neeraj Kumar, Senior DR Date of Hearing : 07.02.2017 Date of Order : 22.02.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appe…