Palaniswami v. Shri Ram Popular Service (P) Ltd. & Anr.

1 SCC 197Reported decision1974#18519 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Judgments citing Palaniswami v. Shri Ram Popular Service (P) Ltd. & Anr.

JUDGEMENTopens in new window

ITA/73/2021HC Delhi19 Jan 2022
Section 260A

…sment orders deserved to be set aside. The A.O. performs a quasi- judicial function, which could not have been interfered with by the revenue i.e., in this case, the investigation wing. [See P. Palaniswami v. Shri Ram Popular Service (P) Ltd. & Anr., (1974) 1 SCC 197.] (iii) In this context, it is important to note that the A.O. had prepared the deviation report dated 20.12.2018, after perusing the appraisal report generated by the investigation wing pursuant to the search and seizure operation carried out vis-a-vis the assessee on 21.03.2017. The deviation report prepared by the A.O. had received the ap…

JUDGEMENTopens in new window

ITA/71/2021HC Delhi19 Jan 2022
Section 260A

…sment orders deserved to be set aside. The A.O. performs a quasi- judicial function, which could not have been interfered with by the revenue i.e., in this case, the investigation wing. [See P. Palaniswami v. Shri Ram Popular Service (P) Ltd. & Anr., (1974) 1 SCC 197.] (iii) In this context, it is important to note that the A.O. had prepared the deviation report dated 20.12.2018, after perusing the appraisal report generated by the investigation wing pursuant to the search and seizure operation carried out vis-a-vis the assessee on 21.03.2017. The deviation report prepared by the A.O. had received the ap…

JUDGEMENTopens in new window

ITA/69/2021HC Delhi19 Jan 2022
Section 260A

…sment orders deserved to be set aside. The A.O. performs a quasi- judicial function, which could not have been interfered with by the revenue i.e., in this case, the investigation wing. [See P. Palaniswami v. Shri Ram Popular Service (P) Ltd. & Anr., (1974) 1 SCC 197.] (iii) In this context, it is important to note that the A.O. had prepared the deviation report dated 20.12.2018, after perusing the appraisal report generated by the investigation wing pursuant to the search and seizure operation carried out vis-a-vis the assessee on 21.03.2017. The deviation report prepared by the A.O. had received the ap…

JUDGEMENTopens in new window

ITA/68/2021HC Delhi19 Jan 2022
Section 260A

…sment orders deserved to be set aside. The A.O. performs a quasi- judicial function, which could not have been interfered with by the revenue i.e., in this case, the investigation wing. [See P. Palaniswami v. Shri Ram Popular Service (P) Ltd. & Anr., (1974) 1 SCC 197.] (iii) In this context, it is important to note that the A.O. had prepared the deviation report dated 20.12.2018, after perusing the appraisal report generated by the investigation wing pursuant to the search and seizure operation carried out vis-a-vis the assessee on 21.03.2017. The deviation report prepared by the A.O. had received the ap…

Palaniswami v. Shri Ram Popular Service (P) Ltd. & Anr. (1 SCC 197) — Cited in 4 Judgments | BharatTax