Pr.CIT v. Siddarth Gupta

147 Taxmann.com 305High Court2023#1177 most cited

What is Pr.CIT v. Siddarth Gupta authority for?

The CBDT's guidelines issued under Section 119 of the Income Tax Act are binding on the revenue department.

96

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Pr.CIT v. Siddarth Gupta · Section 119 · CBDT guidelines · binding on revenue · administrative instructions

Sections most often in play

Section 143(3)Section 153DSection 132Section 69ASection 115BBESection 153ASection 69Section 132(4)

Issues it is cited on

section 153aofcasus omissussection 274(2)section 243section 153(1)(a)section 245hasection 144basanctioning authoritysection 245csection 114(e)section 79section 158bg

Judgments citing Pr.CIT v. Siddarth Gupta

Measage Narula Solvex Private Limited, Moga vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 36/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Narula Solvex Private Limited, Moga vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 35/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Narula Solvex Private Limited, Moga vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Narula Solvex Private Limited, Moga vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 24/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G. H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 23/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G. H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G.H Agro Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage.G H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 20/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measeg G.H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G.H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…