Kartar Singh v. CIT

111 ITR 184High Court1978#8135 most cited

What is Kartar Singh v. CIT authority for?

The Income Tax Appellate Tribunal (ITAT) cannot enhance an assessment or take back a benefit granted by the Assessing Officer.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2019.

Also referred to as

Kartar Singh v. CIT · 111 ITR 184 · ITAT power to enhance assessment · Tribunal cannot enhance assessment · Assessing Officer benefit · section 254(1) · section 33(4)

Judgments citing Kartar Singh v. CIT

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2440/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Apr 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2439/DEL/2017[2007-08]Status: DisposedITAT Delhi26 Apr 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2438/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Apr 2019AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2437/DEL/2017[2005-06]Status: DisposedITAT Delhi26 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2436/DEL/2017[2004-05]Status: DisposedITAT Delhi26 Apr 2019AY 2004-05

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1569/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Apr 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1568/DEL/2017[2007-08]Status: DisposedITAT Delhi26 Apr 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1567/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Apr 2019AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1566/DEL/2017[2005-06]Status: DisposedITAT Delhi26 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1565/DEL/2017[2004-05]Status: DisposedITAT Delhi26 Apr 2019AY 2004-05

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

Geefcee Finance Ltd., New Delhi vs. ACIT, Noida

ITA 6710/DEL/2016[2005-06]Status: DisposedITAT Delhi26 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

M/S. Tejasvi Investments (P) Ltd., New Delhi vs. DCIT, New Delhi

ITA 6516/DEL/2015[2005-06]Status: DisposedITAT Delhi26 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

M/S. Bhavani Portfolio Pvt. Ltd., New Delhi vs. ACIT, Noida

ITA 484/DEL/2015[2009-10]Status: DisposedITAT Delhi26 Apr 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…TA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 Reliance in this regard is placed upon the decision rendered by Hon’ble Punjab and Haryana High Court in Kartar Singh vs. CIT – (1978) 111 ITR 184 (P&H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (…

Kartar Singh v. CIT (111 ITR 184) — Cited in 13 Judgments | BharatTax