LANCO HILLS TECHNOLOGY PARK PRIVATE LIMITED v. MAHABOOB ALAM KHAN AND OTHERS

2 SCC 642Reported decision1998#23535 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Judgments citing LANCO HILLS TECHNOLOGY PARK PRIVATE LIMITED v. MAHABOOB ALAM KHAN AND OTHERS

ARTHI BALIGA,CHENNAI vs. ACIT, NFAC, , DELHI

In the result, the appeal filed by the assessee is dismissed

ITA 1559/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Feb 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1559/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Arthi Baliga, Vs. The Principal Commissioner Of No. 15, Flat No. 3-C, Coral Woods Income Tax, Chennai-4, Apartment, Sri Ram Nagar, South Chennai. Street, Alwarpet, Chennai 600 018. [Pan:Bkjpb5416P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ravi Kannan, Advocate & Shri Varun Ranganathan, Advocate ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 05.12.2024 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.03.2024 Passed By The Ld. Principal Commissioner Of Income Tax, Chennai-4, Chennai For The Assessment Year 2017-18 Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Ravi Kannan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 147Section 148Section 263

…nder section 47 of the Partnership Act, 1932 also includes all matters relating to the affairs of the business which includes "to sell the partnership assets", this proposition is accepted in the case of Saligram Ruplal Khanna and Anr v. Kanwar Ranjath (1974) 2 SCC 642 and referred to Para 30 at page 123 of the additional paper book. He submits that the 8 I.T.A. No.1559/Chny/24 firm M/s. Baliga Lighting Company continues to exist even after the death of Mahesh Baliga on 14/10/2015 and continues till the affairs of the firm are completely wound up which would obviously include liquidating the assets of the firm,…

LANCO HILLS TECHNOLOGY PARK PRIVATE LIMITED v. MAHABOOB ALAM KHAN AND OTHERS (2 SCC 642) — Cited in 3 Judgments | BharatTax