Prakash Chitra v. ITO

249 ITR 760High Court2001#23958 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2020.

Judgments citing Prakash Chitra v. ITO

DCIT (Exemptions)-2(1), Mumbai vs. Tata Education and Deveopment Trust, Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1535/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 Jul 2020AY 2012-13
Section 11Section 11(1)(c)Section 12A

…hat the CIT(A) ought to have held that the effect is to be given to the order as it existed at the relevant point of time. In support of this proposition, he relies upon the judgment of Hon’ble Rajasthan High Court in the case of Prakash Chitra Vs ITO [(2001) 249 ITR 760 (Raj)] wherein it is, inter alia, held that “The efficacy of the order does not depend on its acceptance or non-acceptance by litigating party but it depends on operating force of the order. Once the order of the Commissioner was set aside by the Tribunal, the order of the Commissioner ceased to be operative. Unless the Tribunal’s order is set as…

Tata Education and Deveopment Trust, Mumbai vs. ACIT(Exp)-2(1) Now Assessed by DCIT (Exemptions)-2(1), Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1424/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 Jul 2020AY 2012-13
Section 11Section 11(1)(c)Section 12A

…hat the CIT(A) ought to have held that the effect is to be given to the order as it existed at the relevant point of time. In support of this proposition, he relies upon the judgment of Hon’ble Rajasthan High Court in the case of Prakash Chitra Vs ITO [(2001) 249 ITR 760 (Raj)] wherein it is, inter alia, held that “The efficacy of the order does not depend on its acceptance or non-acceptance by litigating party but it depends on operating force of the order. Once the order of the Commissioner was set aside by the Tribunal, the order of the Commissioner ceased to be operative. Unless the Tribunal’s order is set as…

Tata Education and Deveopment Trust, Mumbai vs. ACIT(Exp)-2(1) Now Assessed by DCIT (Exemptions)-2(1), Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1423/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2020AY 2011-12
Section 11Section 11(1)(c)Section 12A

…hat the CIT(A) ought to have held that the effect is to be given to the order as it existed at the relevant point of time. In support of this proposition, he relies upon the judgment of Hon’ble Rajasthan High Court in the case of Prakash Chitra Vs ITO [(2001) 249 ITR 760 (Raj)] wherein it is, inter alia, held that “The efficacy of the order does not depend on its acceptance or non-acceptance by litigating party but it depends on operating force of the order. Once the order of the Commissioner was set aside by the Tribunal, the order of the Commissioner ceased to be operative. Unless the Tribunal’s order is set as…

Prakash Chitra v. ITO (249 ITR 760) — Cited in 3 Judgments | BharatTax