Pr. CIT v. S.S. Con

455 ITR 506Supreme Court of India#11666 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

record datesection 158bacasus omissussection 153(1)(a)section 35adsection 113section 35asection 153(a)section 153a(1)(b)section 142asection 153(1)bogus ltcg

Judgments citing Pr. CIT v. S.S. Con

Khanna Infrabuild Private Limited 2000-1A, Sukhdev Nagar Ferozepur Road, Ludhiana vs. The Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…party as incriminating material is a contradictory finding and the Ld. CIT(A) has failed to appreciate the facts in the judgment M/s Abhisar Buildwell Pvt. Ltd., reported in 149 Taxman.com 399 and following in other cases like PCIT Vs S.S.Con Build Pvt. Ltd., 455 ITR 506, PCIT Vs S.S. Con Buildwell in ITA No. 4326/2023,dated 10.07.2023 and U.K. Paints 150 Taxmann.com 108. 6. That the Ld. CIT(A)-5, has erred in following the order of his predecessor for Asstt. Year 2016-17 vide order, dated 27.02.2023 and that order was subject matter of appeal before the Hon'ble ITAT and where it has been held that neither refere…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2, Ludhiana

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…party as incriminating material is a contradictory finding and the Ld. CIT(A) has failed to appreciate the facts in the judgment M/s Abhisar Buildwell Pvt. Ltd., reported in 149 Taxman.com 399 and following in other cases like PCIT Vs S.S.Con Build Pvt. Ltd., 455 ITR 506, PCIT Vs S.S. Con Buildwell in ITA No. 4326/2023,dated 10.07.2023 and U.K. Paints 150 Taxmann.com 108. 6. That the Ld. CIT(A)-5, has erred in following the order of his predecessor for Asstt. Year 2016-17 vide order, dated 27.02.2023 and that order was subject matter of appeal before the Hon'ble ITAT and where it has been held that neither refere…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…party as incriminating material is a contradictory finding and the Ld. CIT(A) has failed to appreciate the facts in the judgment M/s Abhisar Buildwell Pvt. Ltd., reported in 149 Taxman.com 399 and following in other cases like PCIT Vs S.S.Con Build Pvt. Ltd., 455 ITR 506, PCIT Vs S.S. Con Buildwell in ITA No. 4326/2023,dated 10.07.2023 and U.K. Paints 150 Taxmann.com 108. 6. That the Ld. CIT(A)-5, has erred in following the order of his predecessor for Asstt. Year 2016-17 vide order, dated 27.02.2023 and that order was subject matter of appeal before the Hon'ble ITAT and where it has been held that neither refere…

M/S Jain Amar Clothing Pvt. Ltd., Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 374/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 153ASection 263Section 68

…s since been followed by the Department and CBDT has also issued instruction dt. 23/08/2023 wherein it has been directed that the said judgment must be followed and implemented. Further reliance was placed on the decisions Pr. CIT Vs. S.S. Con build Pvt. Ltd. 455 ITR 506 (SC), Pr. CIT Vs. King Buildcon Pvt. Ltd. in Civil Appeal No. 4326/2023 dt. 10/07/2023 (SC), DCIT Vs. U K Paints Overseas Ltd. reported in [2023]150 taxmann.com 108 (SC) wherein the legal proposition so laid down in Abhisar Buildwell has been subsequently followed and reiterated by the Hon’ble Supreme Court. Further, our particular reference was…

Sh. Vibhav Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

…s since been followed by the Department and CBDT has also issued instruction dt. 23/08/2023 wherein it has been directed that the said judgment must be followed and implemented. Further reliance was placed on the decisions Pr. CIT Vs. S.S. Con build Pvt. Ltd. 455 ITR 506 (SC), Pr. CIT Vs. King Buildcon Pvt. Ltd. in Civil Appeal No. 4326/2023 dt. 10/07/2023 (SC), DCIT Vs. U K Paints Overseas Ltd. reported in [2023]150 taxmann.com 108 (SC) wherein the legal proposition so laid down in Abhisar Buildwell has been subsequently followed and reiterated by the Hon’ble Supreme Court. Further, our particular reference was…

Sh. Bipan Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…s since been followed by the Department and CBDT has also issued instruction dt. 23/08/2023 wherein it has been directed that the said judgment must be followed and implemented. Further reliance was placed on the decisions Pr. CIT Vs. S.S. Con build Pvt. Ltd. 455 ITR 506 (SC), Pr. CIT Vs. King Buildcon Pvt. Ltd. in Civil Appeal No. 4326/2023 dt. 10/07/2023 (SC), DCIT Vs. U K Paints Overseas Ltd. reported in [2023]150 taxmann.com 108 (SC) wherein the legal proposition so laid down in Abhisar Buildwell has been subsequently followed and reiterated by the Hon’ble Supreme Court. Further, our particular reference was…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…s since been followed by the Department and CBDT has also issued instruction dt. 23/08/2023 wherein it has been directed that the said judgment must be followed and implemented. Further reliance was placed on the decisions Pr. CIT Vs. S.S. Con build Pvt. Ltd. 455 ITR 506 (SC), Pr. CIT Vs. King Buildcon Pvt. Ltd. in Civil Appeal No. 4326/2023 dt. 10/07/2023 (SC), DCIT Vs. U K Paints Overseas Ltd. reported in [2023]150 taxmann.com 108 (SC) wherein the legal proposition so laid down in Abhisar Buildwell has been subsequently followed and reiterated by the Hon’ble Supreme Court. Further, our particular reference was…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…s since been followed by the Department and CBDT has also issued instruction dt. 23/08/2023 wherein it has been directed that the said judgment must be followed and implemented. Further reliance was placed on the decisions Pr. CIT Vs. S.S. Con build Pvt. Ltd. 455 ITR 506 (SC), Pr. CIT Vs. King Buildcon Pvt. Ltd. in Civil Appeal No. 4326/2023 dt. 10/07/2023 (SC), DCIT Vs. U K Paints Overseas Ltd. reported in [2023]150 taxmann.com 108 (SC) wherein the legal proposition so laid down in Abhisar Buildwell has been subsequently followed and reiterated by the Hon’ble Supreme Court. Further, our particular reference was…

Sh. Akhil Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…s since been followed by the Department and CBDT has also issued instruction dt. 23/08/2023 wherein it has been directed that the said judgment must be followed and implemented. Further reliance was placed on the decisions Pr. CIT Vs. S.S. Con build Pvt. Ltd. 455 ITR 506 (SC), Pr. CIT Vs. King Buildcon Pvt. Ltd. in Civil Appeal No. 4326/2023 dt. 10/07/2023 (SC), DCIT Vs. U K Paints Overseas Ltd. reported in [2023]150 taxmann.com 108 (SC) wherein the legal proposition so laid down in Abhisar Buildwell has been subsequently followed and reiterated by the Hon’ble Supreme Court. Further, our particular reference was…

Pr. CIT v. S.S. Con (455 ITR 506) — Cited in 9 Judgments | BharatTax