Pradeep Agencies v. ITO

18 SOT 12Income Tax Appellate Tribunal2007#17040 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2016 to 2022.

Issues it is cited on

section 245c(1)section 23(4)section 142(3)section 4(1)section 193section 196section 245csection 127(2)section 271aaasettlement applicationsection 245d(4)section 124(3)

Judgments citing Pradeep Agencies v. ITO

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…. CH. Atchaiah (supra). Following other cases are also relied on by the ld. AR for the proposition that income must be taxed in the hands of the person who has earned it: i. The Hon’ble Special Bench of Delhi ITAT in the case of Pradeep Agencies v. ITO [2007] 18 SOT 12 (DELHI)(SB); ii. The Hon’ble Mumbai ITAT in the case of Ashwin C Jariwala Pradeep v. ITO [2017] 164 ITD 255 (Mumbai) dated 02.09.2015; iii. The Hon’ble Madras High Court in the case of Murugesa Naicker Mansion [1999] 104 Taxman 563 (Madras HC); iv. The Hon’ble Mumbai High Court in the case of CIT v SMSL-UANRCL (JV) [2015] 372 ITR 429 (Bombay HC);…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 970/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…. CH. Atchaiah (supra). Following other cases are also relied on by the ld. AR for the proposition that income must be taxed in the hands of the person who has earned it: i. The Hon’ble Special Bench of Delhi ITAT in the case of Pradeep Agencies v. ITO [2007] 18 SOT 12 (DELHI)(SB); ii. The Hon’ble Mumbai ITAT in the case of Ashwin C Jariwala Pradeep v. ITO [2017] 164 ITD 255 (Mumbai) dated 02.09.2015; iii. The Hon’ble Madras High Court in the case of Murugesa Naicker Mansion [1999] 104 Taxman 563 (Madras HC); iv. The Hon’ble Mumbai High Court in the case of CIT v SMSL-UANRCL (JV) [2015] 372 ITR 429 (Bombay HC);…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 969/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…. CH. Atchaiah (supra). Following other cases are also relied on by the ld. AR for the proposition that income must be taxed in the hands of the person who has earned it: i. The Hon’ble Special Bench of Delhi ITAT in the case of Pradeep Agencies v. ITO [2007] 18 SOT 12 (DELHI)(SB); ii. The Hon’ble Mumbai ITAT in the case of Ashwin C Jariwala Pradeep v. ITO [2017] 164 ITD 255 (Mumbai) dated 02.09.2015; iii. The Hon’ble Madras High Court in the case of Murugesa Naicker Mansion [1999] 104 Taxman 563 (Madras HC); iv. The Hon’ble Mumbai High Court in the case of CIT v SMSL-UANRCL (JV) [2015] 372 ITR 429 (Bombay HC);…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 968/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…. CH. Atchaiah (supra). Following other cases are also relied on by the ld. AR for the proposition that income must be taxed in the hands of the person who has earned it: i. The Hon’ble Special Bench of Delhi ITAT in the case of Pradeep Agencies v. ITO [2007] 18 SOT 12 (DELHI)(SB); ii. The Hon’ble Mumbai ITAT in the case of Ashwin C Jariwala Pradeep v. ITO [2017] 164 ITD 255 (Mumbai) dated 02.09.2015; iii. The Hon’ble Madras High Court in the case of Murugesa Naicker Mansion [1999] 104 Taxman 563 (Madras HC); iv. The Hon’ble Mumbai High Court in the case of CIT v SMSL-UANRCL (JV) [2015] 372 ITR 429 (Bombay HC);…

M/S Obulapuram Mining Company P. Ltd., Bellary vs. DCIT, Bangalore

In the result, the appeal of the assessee is allowed

ITA 545/BANG/2012[2008-09]Status: DisposedITAT Bangalore29 Jul 2016AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri A.K.Garodia, Accounant Member

For Appellant: Shri Mayank Jain, AdvocateFor Respondent: Dr. Sibichen K.Mathew, CIT-III
Section 263Section 92A

…In the following decisions, amongst others, it has been held that the Tribunal can ignore alone invalid Circulars of the CBDT: (i) "Tata & Iron Steel", 69 ITD 292 (Mumbai) (ii) "Mahindra & Mahindra", 8 ITD 427 (Mumbai) and (iii) "Pardeep Agencies vs. ITO", 18 SOT 12 (Delhi) (SB) 45. The assessee has further sought to support the ld. CIT(A)'s order on the contention that Transfer Pricing adjustment cannot be made in a case where the assessee enjoys benefit u/s lOA or section 80HHE of the Act, or where the tax rate in the country of the Associated Enterprise is higher than the Indian rate and where, accordingl…

Pradeep Agencies v. ITO (18 SOT 12) — Cited in 5 Judgments | BharatTax