Kanak Kumari v. Commissioner of Income Tax

28 ITR 462High Court1955#20279 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2016 to 2023.

Judgments citing Kanak Kumari v. Commissioner of Income Tax

The Principal Commissioner vs. M/S Obulapuram Mining

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

…ing counsel Sri.Y.V.Raviraj for the appellants / revenue, learned counsel Sri.Mayank Jain has taken us through various contentions by urging the reliance of the Patna High Court in the case of Kanak Kumari vs. Commissioner of Income Tax reported in (1955) 28 ITR 462, relating to the scope of Section 133(4) of the Income Tax Act, wherein it is held that Section 133(4) has granted a very wide statutory discretion to the Income Tax Appellate Tribunal in disposing of an appeal but the discretion given under this section to the Income Tax Appellate Tribunal is a judicial discretion which must be exercised in…

ACIT, New Delhi vs. M/S Dlf Ltd., New Delhi

ITA 3061/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

…cretion and it should not be exercised if all the basic facts necessary for the disposal of the matter are already on record and further if these facts appear in the order of the lower tax authorities. (3)In the case of Maharani Kanak Kumar Sahibav.CIT [1955] 28 ITR 462 (Pat.) - Remand should only be made in very rare cases and should be used sparingly and only in cases where the Tribunal, after examination of material already placed on record by way of evidence, takes a view that it is not possible for it to make a just order - Surinder Pal Verma v. Asstt. CIT [2004] 89 ITD 129 (Chd.) (TM). (4)In the case of Kar…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2677/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

…cretion and it should not be exercised if all the basic facts necessary for the disposal of the matter are already on record and further if these facts appear in the order of the lower tax authorities. (3)In the case of Maharani Kanak Kumar Sahibav.CIT [1955] 28 ITR 462 (Pat.) - Remand should only be made in very rare cases and should be used sparingly and only in cases where the Tribunal, after examination of material already placed on record by way of evidence, takes a view that it is not possible for it to make a just order - Surinder Pal Verma v. Asstt. CIT [2004] 89 ITD 129 (Chd.) (TM). (4)In the case of Kar…

DCIT, Dehradun vs. M/S. Shri Krishna Educational Trust, Kurukshetra

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 3236/DEL/2013[2008-09]Status: DisposedITAT Delhi05 Feb 2016AY 2008-09

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Sujit Kumar, Senior DR
Section 10

…he following judgments :- (i) M.G. Shahani & Co. (Delhi) Ltd. vs. Collector of Central Excise – 1994 (73) ELT 3 (SC); (ii) United Commercial Bank vs. CIT – (1982) 137 ITR 434 (Cal.); 3 ITA No.3236/Del./2013 (iii) Maharani Kanak Kumar Sahiba vs. CIT (1955) 28 ITR 462 (Pat.); (iv) Karnataka Wakf Board vs. State of Karnataka – AIR 1996 Kar. 55; (v) Ghasi Ram Dayanand vs. CST – 92 STC 478 5. We have heard both the sides. We are, however, not convinced by the aforesaid argument of the ld. AR because of the facts and circumstances of the case. Since we find that there are certain evidences collected by the AO wh…

Kanak Kumari v. Commissioner of Income Tax (28 ITR 462) — Cited in 4 Judgments | BharatTax