ITO v. Purushottam Dass Banger

227 ITR 362Reported decision#23758 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

trcinfrastructure facilitymaximum marginal ratesection 254(1)mercantile system of accountingsection 254escapement of incomeincome-tax officerunexplained investmentsection 263section 26scrutiny assessment

Judgments citing ITO v. Purushottam Dass Banger

Aaradhna Develpoers Pvt. Ltd., Surat vs. Income Tax Officer, Ward 1(1)(1), Surat

ITA 179/SRT/2023[2010-11]Status: DisposedITAT Surat30 Oct 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…(2018) 91 taxmann.com 119 (Guj), Jayant Security Vs ACIT (2018) 91 Aaradhana Developers P Ltd. Vs ITO taxmann.com 181 Guj, PCIT Vs Gokul Ceramics (2016) 71 taxmann.com 341 (Guj), Hon’ble Supreme Court in ITO Vs Purushottam Dass Banger (1997) 90 Taxman 541 SC/ 227 ITR 362 SC, ITO Selected Dalurband Coal Co (P) Ltd (1996) 217 ITR 597 and Madras High Court in Sterlite Industries (India) Ltd Vs ACIT ( 2009) 177 Taxman 311/ 302 ITR 275- Madras. 10. We have considered the submissions of both the parties and have gone through the orders of the lower authorities carefully. We have also gone through all the case laws reli…

Aaradhna Develpoers Pvt. Ltd., Surat vs. Income Tax Officer, Ward 1(1)(1), Surat

ITA 178/SRT/2023[2009-10]Status: DisposedITAT Surat30 Oct 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…(2018) 91 taxmann.com 119 (Guj), Jayant Security Vs ACIT (2018) 91 Aaradhana Developers P Ltd. Vs ITO taxmann.com 181 Guj, PCIT Vs Gokul Ceramics (2016) 71 taxmann.com 341 (Guj), Hon’ble Supreme Court in ITO Vs Purushottam Dass Banger (1997) 90 Taxman 541 SC/ 227 ITR 362 SC, ITO Selected Dalurband Coal Co (P) Ltd (1996) 217 ITR 597 and Madras High Court in Sterlite Industries (India) Ltd Vs ACIT ( 2009) 177 Taxman 311/ 302 ITR 275- Madras. 10. We have considered the submissions of both the parties and have gone through the orders of the lower authorities carefully. We have also gone through all the case laws reli…

Aaradhna Develpoers Pvt. Ltd., Surat vs. Income Tax Officer, Ward 1(1)(1), Surat

ITA 177/SRT/2023[2008-09]Status: DisposedITAT Surat30 Oct 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…(2018) 91 taxmann.com 119 (Guj), Jayant Security Vs ACIT (2018) 91 Aaradhana Developers P Ltd. Vs ITO taxmann.com 181 Guj, PCIT Vs Gokul Ceramics (2016) 71 taxmann.com 341 (Guj), Hon’ble Supreme Court in ITO Vs Purushottam Dass Banger (1997) 90 Taxman 541 SC/ 227 ITR 362 SC, ITO Selected Dalurband Coal Co (P) Ltd (1996) 217 ITR 597 and Madras High Court in Sterlite Industries (India) Ltd Vs ACIT ( 2009) 177 Taxman 311/ 302 ITR 275- Madras. 10. We have considered the submissions of both the parties and have gone through the orders of the lower authorities carefully. We have also gone through all the case laws reli…

ITO v. Purushottam Dass Banger (227 ITR 362) — Cited in 3 Judgments | BharatTax