Jammu & Kashmir in CIT v. The Hotel Highland Park

246 ITR 130Reported decision2000#8910 most cited

What is Jammu & Kashmir in CIT v. The Hotel Highland Park authority for?

The High Court of Jammu & Kashmir follows the proposition laid down in an earlier ruling when considering reassessment proceedings.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2018.

Also referred to as

CIT v. The Hotel Highland Park · 246 ITR 130 · reassessment proceedings · section 147 · section 148 · income tax act · revenue · departmental representative · assessee

Judgments citing Jammu & Kashmir in CIT v. The Hotel Highland Park

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 736/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 735/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 734/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 733/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 732/PUN/2015[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 731/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 730/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 729/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 728/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 727/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 726/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 725/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…and Ginning Factory in ITA No.2564 of 2005, judgment dated 13.12.2012 with special reference to para 62. He further pointed out that similar proposition has been laid down by the Hon’ble High Court of Jammu & Kashmir in CIT Vs. The Hotel Highland Park (2000) 246 ITR 130 (J&K). Another reliance placed upon by the learned Departmental Representative for the Revenue was on the ratio laid down by the Chandigarh Bench of Tribunal in Dewan Engg. Work Vs. DCIT in ITA No.963/Chd/2011, relating to assessment year 1991-92, order dated 26.02.2014. He then pointed out that the additional ground of appeal raised by the asses…