Prem Nath Sharma v. State of UP

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. MRS PREMLATA TEKRIWAL

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ontentions, he relied on the following decisions of the Hon’ble Supreme Court: i. Minu B. Mehta and Ors. versus Balkrishna Ramchandra Nayan and Ors. reported in (1977) 2 SCC 441 ii. Surender Kumar Arora and Ors. Manoj Bisla and Ors. reported in (2012) 4 SCC 552 iii. Lachoo Ram and Ors. Himachal Road Transport Corpn. and Ors. reported in (2014) 13 SCC 254. He further submitted that the evidence of the claimants shows that the offending vehicle bearing registration no. WB-20G-8518 was given to the deceased by Swami Ishatmananda, Secretary of Ramakrishna Mission as 4 per certificate issued by the…

DDIT, DEHRADUN vs. M/S. SMITH INTERNATIONAL INC., DEHRADUN

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

…n which falls' for consideration of this court is as to whether the question regarding applicability of rule 72 of the Rules in relation to the present lease is concluded by the earlier decision of this court rendered in Prem Nath Sharma v. State of UP [1997] 4 SCC 552; 1997 AIR SCW 2121; AIR 1997 2252; (1997) A U1201. From a bare perusal of the said judgment of this court it would be clear that the question as to whether rule 72 was applicable or not was ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. never canvassed before this court and the only question which was considered was whether there was viola…

SMITH INTERNATIONAL INC.,MUMBAI vs. ADIT, DEHRADUN

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

…n which falls' for consideration of this court is as to whether the question regarding applicability of rule 72 of the Rules in relation to the present lease is concluded by the earlier decision of this court rendered in Prem Nath Sharma v. State of UP [1997] 4 SCC 552; 1997 AIR SCW 2121; AIR 1997 2252; (1997) A U1201. From a bare perusal of the said judgment of this court it would be clear that the question as to whether rule 72 was applicable or not was ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. never canvassed before this court and the only question which was considered was whether there was viola…

ADIT, DEHRADUN vs. M/S. SMITH INTERNATIONAL INC., DEHRADUN

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

…n which falls' for consideration of this court is as to whether the question regarding applicability of rule 72 of the Rules in relation to the present lease is concluded by the earlier decision of this court rendered in Prem Nath Sharma v. State of UP [1997] 4 SCC 552; 1997 AIR SCW 2121; AIR 1997 2252; (1997) A U1201. From a bare perusal of the said judgment of this court it would be clear that the question as to whether rule 72 was applicable or not was ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. never canvassed before this court and the only question which was considered was whether there was viola…

SMITH INTERNATIONAL INC.,MUMBAI vs. ADIT, DEHRADUN

In the result, both the appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4561/Del/2013 : Asstt. Year : 2009-10 Ita No. 3824/Del/2014 : Asstt. Year : 2010-11 Smith International Inc., Vs Adit, 806-807, Powai Plaza, Central International Taxation, Avenue, Hiranandani Garden, Dehradun Powai, Mumbai-400076 (Appellant) (Respondent) Pan No. Aahcs3148R

…n which falls' for consideration of this court is as to whether the question regarding applicability of rule 72 of the Rules in relation to the present lease is concluded by the earlier decision of this court rendered in Prem Nath Sharma v. State of UP [1997] 4 SCC 552; 1997 AIR SCW 2121; AIR 1997 2252; (1997) A U1201. From a bare perusal of the said judgment of this court it would be clear that the question as to whether rule 72 was applicable or not was ITA Nos. 4561 & 4651/Del/2013 Smith International Inc. never canvassed before this court and the only question which was considered was whether there was viola…