Jet Airways (I) Limited (2011) 52 DTR 71/331 ITR 236 (Mum HC) Ranbaxy Laboratories Ltd. v. CIT

57 DTR 281High Court2011#18077 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2023.

Judgments citing Jet Airways (I) Limited (2011) 52 DTR 71/331 ITR 236 (Mum HC) Ranbaxy Laboratories Ltd. v. CIT

Sampat Lal Lodha, Nathdwara vs. ITO, Ward-2, Rajsamand

In the result, both appeals of the assessee are allowed

ITA 2/JODH/2022[2011-12]Status: DisposedITAT Jodhpur02 Aug 2023AY 2011-12
Section 143(1)Section 147Section 68

…gh Courts CIT v/s Shri Ram Singh (2008) 8 DTR 118/306 ITR 343(Raj HC) Hotel Regal International & Anr. Vs. ITO (2010) 320 ITR 573 (CAL), CIT v/s Jet Airways (I) Limited (2011) 52 DTR 71/331 ITR 236 (Mum HC) Ranbaxy Laboratories Ltd. v/s CIT (2011) 336 ITR 136/57 DTR 281 (Del HC) CIT v/s Adhunik Niryat Ispat Ltd. (2011) 63 DTR 212 (DeI HC) ACIT v/s Major Deepak Mehta (2012) 344 ITR 641 (Chhattisgarh HC). CIT v/s Mohmed Juned Dadani (2013) 355 ITR 172 (Guj HC) The Hon’ble Tribunal held as under:- “Therefore, the very basis and the supporting point, the reasons to believe does not exist anymore, therefore, the pro…

Sampat Lal Lodha, Nathdwara vs. ITO, Ward-2, Rajsamand

In the result, both appeals of the assessee are allowed

ITA 1/JODH/2022[2010-11]Status: DisposedITAT Jodhpur02 Aug 2023AY 2010-11
Section 143(1)Section 147Section 68

…gh Courts CIT v/s Shri Ram Singh (2008) 8 DTR 118/306 ITR 343(Raj HC) Hotel Regal International & Anr. Vs. ITO (2010) 320 ITR 573 (CAL), CIT v/s Jet Airways (I) Limited (2011) 52 DTR 71/331 ITR 236 (Mum HC) Ranbaxy Laboratories Ltd. v/s CIT (2011) 336 ITR 136/57 DTR 281 (Del HC) CIT v/s Adhunik Niryat Ispat Ltd. (2011) 63 DTR 212 (DeI HC) ACIT v/s Major Deepak Mehta (2012) 344 ITR 641 (Chhattisgarh HC). CIT v/s Mohmed Juned Dadani (2013) 355 ITR 172 (Guj HC) The Hon’ble Tribunal held as under:- “Therefore, the very basis and the supporting point, the reasons to believe does not exist anymore, therefore, the pro…

M/S. Bansiwala Iron & Steel Rolling Mills, Jaipur vs. DCIT, Circle-3, Jaipur

In the result, this appeal of the assessee is allowed

ITA 1388/JPR/2019[2008-09]Status: DisposedITAT Jaipur15 Sept 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1388/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 Cuke M/S Bansiwala Iron & Steel Rolling Mills, D.C.I.T., 2Nd Floor, Somani Building, S.C. Link Vs. Circle-3, Road, Loha Mandi, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadfb 2375 A Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Mahendra Gargieya & Shri Dewang Gargieya (Advs) Jktlo Dh Vksj Ls@ Revenue By: Shri Rajendra Singh (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri Mahendra Gargieya &For Respondent: Shri Rajendra Singh (CIT-DR)
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 69

…t is open to Parliament, having regard to the plenitude of its legislative powers to do so, the provisions of s. 147(1) as they stood after the amendment of 1st April, 1989 continue to hold the field.” 5.4 Ranbaxy Laboratories Ltd. v/s CIT (2011) 336 ITR 136/57 DTR 281 (Del HC) 5.5 The other decisions taking the same view are CIT v/s Adhunik Niryat Ispat Ltd. (2011) 63 DTR 212 (DeI HC) and ACIT v/s Major Deepak Mehta (2012) 65 DTR 237/ 344 ITR 641 (Chhattisgarh HC). 5.6 CIT v/s Mohmed Juned Dadani (2013) 85 DTR 12/355 ITR 172 (Guj HC) (DPB 58-70) “ Headnote: Reopening of Assessment - Jurisdiction of AO - Reas…

Sultan Singh, Panipat vs. ITO, Ward- 4, Panipat

In the result, appeal of the assessee is partly allowed

ITA 8212/DEL/2018[2010-11]Status: DisposedITAT Delhi26 May 2020AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] Pan : Cqlps9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] Pan : Cpsps0826K (Appellants) (Respondent)

Section 147Section 148Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH ‘SMC’ “I (2)”, NEW DELHI] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, VPO Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] PAN : CQLPS9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, VPO Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] PAN : CPSPS0826K (APPELLANTS) (RESPONDENT) Assessees by Shri P. C. Yadav, Advocate; Revenue by Shri Pradeep Singh Gautam, Sr. D. R.; Date of hear…

Surat Singh, Panipat vs. ITO, Ward- 4, Panipat

In the result, appeal of the assessee is partly allowed

ITA 8211/DEL/2018[2010-11]Status: DisposedITAT Delhi26 May 2020AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] Pan : Cqlps9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] Pan : Cpsps0826K (Appellants) (Respondent)

Section 147Section 148Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH ‘SMC’ “I (2)”, NEW DELHI] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, VPO Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] PAN : CQLPS9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, VPO Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] PAN : CPSPS0826K (APPELLANTS) (RESPONDENT) Assessees by Shri P. C. Yadav, Advocate; Revenue by Shri Pradeep Singh Gautam, Sr. D. R.; Date of hear…

Jet Airways (I) Limited (2011) 52 DTR 71/331 ITR 236 (Mum HC) Ranbaxy Laboratories Ltd. v. CIT (57 DTR 281) — Cited in 5 Judgments | BharatTax