Pankaj Garg v. Meenu Garg

3 SCC 246Reported decision1972#24314 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2024.

Judgments citing Pankaj Garg v. Meenu Garg

Deputy Commissioner of Income Tax, Chennai vs. Tamilnadu State Marketing Corporation Limited, Tamil Nadu (Chennai)

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

ITA 968/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Jan 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Senthil Kumaran, CITFor Respondent: Shri R. Vijayaraghavan, Advocate

Section 147Section 37Section 40

…endorse the view of the High Court that surcharge on land revenue payable under the Surcharge Act is not land revenue but a levy which is distinct from land revenue. In consonance with the law laid down by this Court in Vishwesha Thirtha Swamiar case [(1972) 3 SCC 246 : (1972) 1 SCR 137 : AIR 1971 SC 2377] it must be held that the surcharge on land revenue levied under the Surcharge Act, being an enhancement of the land revenue, is part of the land revenue and has to be treated as such for the purpose of assessing compensation under Section 12 of the Ceiling Act.” 14.5. Further, CBDT itself has issued circular i…

Deputy Commissioner of Income-Tax, Circle - 5, Pune vs. Shri Subhash Hastimal Lodha, Pune

In the result, the appeal filed by the Revenue stands allowed

ITA 750/PUN/2022[2013-14]Status: DisposedITAT Pune06 Sept 2023AY 2013-14

For Appellant: Shri B. C. MalakarFor Respondent: Shri Ajay Kumar Kesari

Section 131Section 143(3)Section 54B

…. 24,71,17,100/- and, therefore, the addition made of the said amount in the assessment order is hereby deleted. Ground Nos.3 to 5 raised by the appellant are accordingly allowed.” 12. The Hon’ble Supreme Court in the case of Pankaj Garg vs. Meenu Garg (2013) 3 SCC 246 reiterated the settled position of law an order which does not contain any reason is no order in the eyes 14 of law. Therefore, the order passed by the NFAC does not meet the requirements of being a reasoned order as enunciated by the Hon’ble Supreme Court in the decisions referred to above supra and cannot be sustained in the eyes of law. The NFA…

Kerala State Beverages Manufacturing and Marketing Corporation Limited vs. The Assistant Commissioner of Income Tax Circle 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

C.A. No.-000011-000011 - 2022Supreme Court03 Jan 2022

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

Section 143(3)Section 263Section 40

…C.A.@S.L.P.(C)No.12859 of 2020 etc. REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 11 OF 20 22 [Arising out of S.L.P.(C) No.12859 of 2020] Kerala State Beverages Manufacturing & Marketing Corporation Ltd. ...Appellant v. The Assistant Commissioner of Income Tax Circle 1(1) ...Respondent W I T H CIVIL APPEAL NO. 12 OF 20 22 [Arising out of S.L.P.(C) No.12162 of 2020] CIVIL APPEAL NO. 13 OF 20 22 [Arising out of S.L.P.(C) No.12768 of 2020] AND CIVIL APPEAL NO. 14 OF 20 22 [Arising out of S.L.P.(C) No.14150 of 2020] J U D G M E N T R. SUBHASH REDDY, J…