Late Smt Laximibai Karanpuria v. ACIT

130 ITD 40Income Tax Appellate Tribunal2011#13343 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Judgments citing Late Smt Laximibai Karanpuria v. ACIT

The DCIT-2(1), Indore vs. Retd. Capt. Vikram Singh (Executor of the Will of Late Smt. Laxmi Kumari), Indore

ITA 450/IND/2016[2009-10]Status: DisposedITAT Indore29 Jul 2022AY 2009-10

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Bhagirath Mal Biyani

For Appellant: Shri Sudhir Sehgal, A.RFor Respondent: 09/06/2022
Section 24B(2)Section 34

…) Vs. CIT (2005) 273 ITR 384 (Del.); 8. CIT Vs. Motiram (Deed.) Through LH Dharampal 316 ITR 321 (P&H); 9. Rakesh Kumar Mukesh Kumar LH of Late Mohar Singh (2008) 219 CTR (P&H); 10. Late Smt. Laxmi Bai Karanpuria Through LH Rajendra Karanpuria Vs. ACIT (2011) 130 ITD 40 (ITAT, Indore Bench); 5. Learned AR requested that from the above plethora of judgments wherein it has been held that an individual assessee has ordinarily to be a living person and there can be no assessment on a dead person. He also cited the judgment of Hon’ble Madhya Pradesh High Court in case of Shaikh Abdul Kadar vs. ITO (1958) 34 ITR 451,…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3574/MUM/2015[2012-13]Status: DisposedITAT Mumbai07 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…High Court in the case of CIT V/s Rakesh Kumar, Mukesh Kumar reported in 178 Taxman 224(P&H) and this decision was challenged before the Hon’ ble Supreme Court which was dismissed. The decision in the case of Late Smt Laximibai Karanpuria V/s ACIT reported in 130 ITD 40 (Indore), the decision of the Hon’ble Delhi High Court in the case of CIT V/s Indu Surveyors and Loss Assessors Pvt Ltd in ITA No.365 of 2013, dated 15.10.2015. 9. The ld. AR further submitted that no valid assessment could be framed on the strength of invalid search warrant and the assessment proceedings framed on the basis of invalid search warr…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3573/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…High Court in the case of CIT V/s Rakesh Kumar, Mukesh Kumar reported in 178 Taxman 224(P&H) and this decision was challenged before the Hon’ ble Supreme Court which was dismissed. The decision in the case of Late Smt Laximibai Karanpuria V/s ACIT reported in 130 ITD 40 (Indore), the decision of the Hon’ble Delhi High Court in the case of CIT V/s Indu Surveyors and Loss Assessors Pvt Ltd in ITA No.365 of 2013, dated 15.10.2015. 9. The ld. AR further submitted that no valid assessment could be framed on the strength of invalid search warrant and the assessment proceedings framed on the basis of invalid search warr…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3572/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…High Court in the case of CIT V/s Rakesh Kumar, Mukesh Kumar reported in 178 Taxman 224(P&H) and this decision was challenged before the Hon’ ble Supreme Court which was dismissed. The decision in the case of Late Smt Laximibai Karanpuria V/s ACIT reported in 130 ITD 40 (Indore), the decision of the Hon’ble Delhi High Court in the case of CIT V/s Indu Surveyors and Loss Assessors Pvt Ltd in ITA No.365 of 2013, dated 15.10.2015. 9. The ld. AR further submitted that no valid assessment could be framed on the strength of invalid search warrant and the assessment proceedings framed on the basis of invalid search warr…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2855/MUM/2015[2012-13]Status: DisposedITAT Mumbai07 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…High Court in the case of CIT V/s Rakesh Kumar, Mukesh Kumar reported in 178 Taxman 224(P&H) and this decision was challenged before the Hon’ ble Supreme Court which was dismissed. The decision in the case of Late Smt Laximibai Karanpuria V/s ACIT reported in 130 ITD 40 (Indore), the decision of the Hon’ble Delhi High Court in the case of CIT V/s Indu Surveyors and Loss Assessors Pvt Ltd in ITA No.365 of 2013, dated 15.10.2015. 9. The ld. AR further submitted that no valid assessment could be framed on the strength of invalid search warrant and the assessment proceedings framed on the basis of invalid search warr…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2854/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…High Court in the case of CIT V/s Rakesh Kumar, Mukesh Kumar reported in 178 Taxman 224(P&H) and this decision was challenged before the Hon’ ble Supreme Court which was dismissed. The decision in the case of Late Smt Laximibai Karanpuria V/s ACIT reported in 130 ITD 40 (Indore), the decision of the Hon’ble Delhi High Court in the case of CIT V/s Indu Surveyors and Loss Assessors Pvt Ltd in ITA No.365 of 2013, dated 15.10.2015. 9. The ld. AR further submitted that no valid assessment could be framed on the strength of invalid search warrant and the assessment proceedings framed on the basis of invalid search warr…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2853/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…High Court in the case of CIT V/s Rakesh Kumar, Mukesh Kumar reported in 178 Taxman 224(P&H) and this decision was challenged before the Hon’ ble Supreme Court which was dismissed. The decision in the case of Late Smt Laximibai Karanpuria V/s ACIT reported in 130 ITD 40 (Indore), the decision of the Hon’ble Delhi High Court in the case of CIT V/s Indu Surveyors and Loss Assessors Pvt Ltd in ITA No.365 of 2013, dated 15.10.2015. 9. The ld. AR further submitted that no valid assessment could be framed on the strength of invalid search warrant and the assessment proceedings framed on the basis of invalid search warr…