Lt. Col. Paramjeet Singh v. CIT

240 ITR 446Reported decision#23895 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 1961Section 120(1)Section 120(5)Section 124(3)Section 124(5)Section 127Section 143(3)Section 147

Issues it is cited on

section 120(1)section 124(3)section 54bsection 148 noticesection 124circle ratesection 120section 192mere change of opinioninterest u/s 234asection 127change of opinion

Judgments citing Lt. Col. Paramjeet Singh v. CIT

Vijay Pal, Gurgaon vs. ITO, Gurgaon

In the result, appeals of the assessee are partly allowed as

ITA 3033/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…n’ble Tribunal relied upon an earlier order passed by the Tribunal “A” Bench in ITA Nos. 2682/Del/2018 and 2913/Del/2018 dated 08.08.2019 which relied upon the decisions of Hon’ble Panjab & Harya High Court in the case of Lt. Col. Paramjeet Singh vs. CIT (240 ITR 446) and the decision of Hon’ble Delhi High Court in the case of Dushyant Kumar Jain vs. DCIT (381 ITR 428) and- quashed the notices issued u/s. 148 of the Act. It is submitted that subsequently the Delhi Bench of the Tribunal had, in the cases of other cousins of the Assessee namely Sh. Satya Pal, Sh. Satyabir Singh and Sh. Rati Ram, in ITA Nos. 3…

Hariom, Gurgaon vs. ITO, Gurgaon

In the result, appeals of the assessee are partly allowed as

ITA 3032/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…n’ble Tribunal relied upon an earlier order passed by the Tribunal “A” Bench in ITA Nos. 2682/Del/2018 and 2913/Del/2018 dated 08.08.2019 which relied upon the decisions of Hon’ble Panjab & Harya High Court in the case of Lt. Col. Paramjeet Singh vs. CIT (240 ITR 446) and the decision of Hon’ble Delhi High Court in the case of Dushyant Kumar Jain vs. DCIT (381 ITR 428) and- quashed the notices issued u/s. 148 of the Act. It is submitted that subsequently the Delhi Bench of the Tribunal had, in the cases of other cousins of the Assessee namely Sh. Satya Pal, Sh. Satyabir Singh and Sh. Rati Ram, in ITA Nos. 3…

Raj Singh, Gurgaon vs. ITO, Gurgaon

In the result, appeals of the assessee are partly allowed as

ITA 3031/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…n’ble Tribunal relied upon an earlier order passed by the Tribunal “A” Bench in ITA Nos. 2682/Del/2018 and 2913/Del/2018 dated 08.08.2019 which relied upon the decisions of Hon’ble Panjab & Harya High Court in the case of Lt. Col. Paramjeet Singh vs. CIT (240 ITR 446) and the decision of Hon’ble Delhi High Court in the case of Dushyant Kumar Jain vs. DCIT (381 ITR 428) and- quashed the notices issued u/s. 148 of the Act. It is submitted that subsequently the Delhi Bench of the Tribunal had, in the cases of other cousins of the Assessee namely Sh. Satya Pal, Sh. Satyabir Singh and Sh. Rati Ram, in ITA Nos. 3…