Nawaabkhan v. State of Gujarat AIR ID74 SC 1471

249 ITR 554Supreme Court of India2001#17443 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing Nawaabkhan v. State of Gujarat AIR ID74 SC 1471

DCIT, CENTRAL CIRCLE-1, NOIDA vs. AASHIKYANA CIVIL CONTRACTORS P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 9025/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR
Section 132Section 153ASection 250(4)Section 68

…. We relied on the following decisions rendered by, Hon'ble Supreme Court:  Shreeram Durga Prasad [RB vs. Settlement Commission (1989) 176 ITR 169 (SC)]  Nawaabkhan vs. State of Gujarat AIR ID74 SC 1471  Appropriate Authority vs. Vijay Kumar Sharma (2001) 249 ITR 554 (SC)  Tin Box Co. vs. CIT (2001) 249 ITR 216 (SC) 1.35 It is also pertinent, to note that assessments are to be framed by the Assessing Officer under section 153A of the Income Tax Act, 1961 which would have bearing on the determination of total income in view of the existence of incriminating materials found and impounded at the time of search…

DEV SYNTHETICS PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 220/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

For Appellant: Shri Astha ManiarFor Respondent: Shri C.S. Sharma, Sr. DR
Section 148Section 68

…TR 561 (Bom) v) Marudhar Polycot (India) Pvt. Ltd. vs. DCIT in ITA No. 301/Ahd/2018 vi) Arceli Reality Ltd. vs. ITO in ITA No. 6492/Mum/2016 (Mum. Tri.) vii) Kishanchand Chelaram vs. CIT 125 ITR 713 (SC) viii) Appropriate Authority vs. Vijay Kumar Sharma 249 ITR 554 (SC) ix) Heirs & LHS of Late Laxmanbhai Patel vs. CIT 327 ITR 290 (Guj) x) CIT vs. Ashwani Gupta 322 ITR 396 (Del.) xi) CIT vs. SMC Share Brokers Ltd. 288 ITR 345 (Del.) xii) CIT vs. Geetanjali Education Society 174 Taxman 440 (Raj.) The Ld. AR further submitted that without prejudice to the above submissions, the ledger account of M/s R G T…

M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…red. This was not a fit case for remand. The proceedings were liable to be quashed.” 17. It was brought to our notice that on further reference to the Hon'ble Apex Court by the Appropriate Authority, the Hon’ble Apex Court in their judgment reported in (2001) 249 ITR 554 (SC) affirming the judgment of Hon'ble Allahabad High Court held that a SCN must be accompanied with the material on which the opinion of the said authority is based. Further the same should have documented on the basis of which the said authority has arrived 9 M/s. Garg Brothers Pvt. Ltd. M/s. Cliff TreximPvt. Ltd. M/s. Span Foundation Pvt. Ltd…

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…red. This was not a fit case for remand. The proceedings were liable to be quashed.” 17. It was brought to our notice that on further reference to the Hon'ble Apex Court by the Appropriate Authority, the Hon’ble Apex Court in their judgment reported in (2001) 249 ITR 554 (SC) affirming the judgment of Hon'ble Allahabad High Court held that a SCN must be accompanied with the material on which the opinion of the said authority is based. Further the same should have documented on the basis of which the said authority has arrived 9 M/s. Garg Brothers Pvt. Ltd. M/s. Cliff TreximPvt. Ltd. M/s. Span Foundation Pvt. Ltd…

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…red. This was not a fit case for remand. The proceedings were liable to be quashed.” 17. It was brought to our notice that on further reference to the Hon'ble Apex Court by the Appropriate Authority, the Hon’ble Apex Court in their judgment reported in (2001) 249 ITR 554 (SC) affirming the judgment of Hon'ble Allahabad High Court held that a SCN must be accompanied with the material on which the opinion of the said authority is based. Further the same should have documented on the basis of which the said authority has arrived 9 M/s. Garg Brothers Pvt. Ltd. M/s. Cliff TreximPvt. Ltd. M/s. Span Foundation Pvt. Ltd…

Nawaabkhan v. State of Gujarat AIR ID74 SC 1471 (249 ITR 554) — Cited in 5 Judgments | BharatTax