Kumar Engineers v. CIT

223 ITR 18Reported decision#17329 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2016.

Judgments citing Kumar Engineers v. CIT

MHATRE ENGINEERING P.LD,NAVI MUMBAI vs. ITO WD 10(3)(3), MUMBAI

The appeal of the assessee is partly allowed

ITA 2187/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Sept 2016AY 2010-11

Bench: Shri Joginder Singh, Assessment Year: 2010-11

Section 143(3)Section 40A(2)Section 40A(2)(a)

…or excessiveness of a particular payment for the purposes of section 40A(2)(a), it is essential that one should keep in mind the relevant consideration. The ratio laid down in CIT vs Skyline Industries Pvt. Ltd. (1985) 154 ITR 373 (MP), Kumar Engineers vs CIT 223 ITR 18, 22 (P &H), K.R. Motilal vs CIT 240 ITR 810 (Mad.), United Exports vs ACIT (2011) 330 ITR 549 (Del.), CIT vs Jyoti Industries (2011) 330 ITR 573 (P &H). In the present appeal, since the Assessing Officer himself allowed more remuneration in Assessment year 2011-12, therefore, there is no justification to make the disallowance. This ground of the…

COMMISSIONER OF INCOME TAX vs. XEROX MODICORP LIMITED

Appeals are dismissed

ITA/1274/2007HC Delhi14 Sept 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 32A

…ll these assessment years. The fact that the order of CIT (A) constituted information justifying the reopening of assessment u/s 147 (b) of the IT Act was supported by the judgment of the Punjab & Haryana High Court in the case of Kumar Engineers Vs. CIT 223 ITR 18. Thus, he upheld the ITA No. 1274 of 2007 & Others Page 9 of 22 action of the AO for initiating the reassessment proceedings for the assessment year 1986-87, 1987-88 and 1988-89 under the pre- amended provisions of the Act. 9. Thereafter he considered the action of the AO for reinitiating the assessment proceedings for t…

COMMISSIONER OF INCOME TAX vs. XEROX MODICORP LIMITED

Appeals are dismissed

ITA - 1286 / 2007HC Delhi14 Sept 2010
Section 32A

…43 (3) for all these assessment The fact that the order of CIT (A) constituted information justifying the reopening of assessment u/s 147 (b) of the IT Act was supported by the judgment of the Punjab & Haryana High Court in the case of Kumar Engineers Vs. CIT 223 ITR 18.1 Thus, he upheld the action of the AO for initiating the reassessment proceedings for the ![](_page_9_Picture_1.jpeg) assessment year 1986-87, 1987-88 and 1988-89 under the $\upmu$ amended provisions of the Act. - 9. Thereafter he considered the action of the AO for reinitiating the assessment proceedings for the assessment year 1989-90 and…

COMMISSIONER OF INCOME TAX CENTRAL I vs. XEROX MODICORP LTD.

Appeals are dismissed

ITA - 67 / 2008HC Delhi14 Sept 2010
Section 32A

…for all these assessment The fact that the order of CIT (A) constituted information years. justifying the reopening of assessment u/s 147 (b) of the IT Act was supported by the judgment of the Punjab & Haryana High Court in the case of Kumar Engineers Vs. CIT 223 ITR 18. Thus, he upheld the action of the AO for initiating the reassessment proceedings for the ![](_page_9_Picture_1.jpeg) assessment year 1986-87, 1987-88 and 1988-89 under the pr - 9. Thereafter he considered the action of the AO for reinitiating the assessment proceedings for the assessment year 1989-90 and 1990-91 under the post amended provisio…

COMMISSIONER OF INCOME TAX vs. XEROX MODICORP LIMITED

Appeals are dismissed

ITA - 1274 / 2007HC Delhi14 Sept 2010
Section 32A

…ll these assessment years. The fact that the order of CIT (A) constituted information justifying the reopening of assessment u/s 147 (b) of the IT Act was supported by the judgment of the Punjab & Haryana High Court in the case of Kumar Engineers Vs. CIT 223 ITR 18. Thus, he upheld the 2010:DHC:4533-DB action of the AO for initiating the reassessment proceedings for the assessment year 1986-87, 1987-88 and 1988-89 under the pre- amended provisions of the Act. 9. Thereafter he considered the action of the AO for reinitiating the assessment proceedings for the assessment year 1989-90 and 1990-91 u…

Kumar Engineers v. CIT (223 ITR 18) — Cited in 5 Judgments | BharatTax