Rajasthan State Electricity Board v. Mohan Lal

3 SCR 377Reported decision1967#20490 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing Rajasthan State Electricity Board v. Mohan Lal

EMPLOYEES PROVIDENT FUND ORGANISATION ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE-1(1), BANGALORE

In the result, all the appeals filed by the assessee stands allowed

ITA 444/BANG/2023[2013-14]Status: DisposedITAT Bangalore09 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. B V Vidyulatha &
Section 17(2)Section 18Section 18ASection 21Section 3(8)(b)Section 7A

…Central Board of Trustees, EPFO stands to be in the category of Central Government Employee. 14. The Learned CIT (A) has not considered the essence of the following decisions of the Hon'ble Apex Court:  Rajasthan State Electricity Board Vs. Mohan Lal ((1967) 3 SCR 377),  Sukhdev Singh & Ors Vs. Bhagath Ram Singh Raghuvanshi & Anr (1975) 1 SCC 421)  Union of India Vs. R.C. Jain & Ors(1981) 2 SCC 308) 15. The Learned CIT (A) has erred in completely accepting the findings of the AO enumerated in his Order passed under Section 201(1) and 201(1A) of the Income Tax Act, without paying proper attention to the reply s…

EMPLOYEES PROVIDENT FUND ORGANISATION ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE-1(1), BANGALORE

In the result, all the appeals filed by the assessee stands allowed

ITA 443/BANG/2023[2012-13]Status: DisposedITAT Bangalore09 Aug 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. B V Vidyulatha &
Section 17(2)Section 18Section 18ASection 21Section 3(8)(b)Section 7A

…Central Board of Trustees, EPFO stands to be in the category of Central Government Employee. 14. The Learned CIT (A) has not considered the essence of the following decisions of the Hon'ble Apex Court:  Rajasthan State Electricity Board Vs. Mohan Lal ((1967) 3 SCR 377),  Sukhdev Singh & Ors Vs. Bhagath Ram Singh Raghuvanshi & Anr (1975) 1 SCC 421)  Union of India Vs. R.C. Jain & Ors(1981) 2 SCC 308) 15. The Learned CIT (A) has erred in completely accepting the findings of the AO enumerated in his Order passed under Section 201(1) and 201(1A) of the Income Tax Act, without paying proper attention to the reply s…

EMPLOYEES PROVIDENT FUND ORGANISATION ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE-1(1), BANGALORE

In the result, all the appeals filed by the assessee stands allowed

ITA 442/BANG/2023[2011-12]Status: DisposedITAT Bangalore09 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. B V Vidyulatha &
Section 17(2)Section 18Section 18ASection 21Section 3(8)(b)Section 7A

…Central Board of Trustees, EPFO stands to be in the category of Central Government Employee. 14. The Learned CIT (A) has not considered the essence of the following decisions of the Hon'ble Apex Court:  Rajasthan State Electricity Board Vs. Mohan Lal ((1967) 3 SCR 377),  Sukhdev Singh & Ors Vs. Bhagath Ram Singh Raghuvanshi & Anr (1975) 1 SCC 421)  Union of India Vs. R.C. Jain & Ors(1981) 2 SCC 308) 15. The Learned CIT (A) has erred in completely accepting the findings of the AO enumerated in his Order passed under Section 201(1) and 201(1A) of the Income Tax Act, without paying proper attention to the reply s…

TAMIL NADU INDUSTRIAL GUIDANCE & EXPORT PROMOTION BUREAU,CHENNAI vs. ADIT (EXEMPTIONS) WARD 1, CHENNAI

In the result, the appeal of the assessee stands dismissed

ITA 2868/CHNY/2017[2012-13]Status: DisposedITAT Chennai05 Sept 2019AY 2012-13

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. B. Suresh, C.AFor Respondent: Shri. M.S. Nethrapal, IRS, JCIT
Section 11Section 12ASection 2(15)Section 2(24)(iia)

…d therefore ITA No2868-17. :- 5 -: excess of the income over expenditure cannot be brought to tax as it is not assessable entity, in support of this, he placed reliance on the decisions of Hon'ble Supreme Court in the cases of Rajasthan Electricity Board, 3 SCR 377, Sukhdev Singh & Others Vs. Bhagatram Sardhar Singh, 3 SCR 619 (1925) and Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology & Others 5 SCR 111 (2002). 6. On the other hand, the ld. Sr. Departmental Representative placed reliance on the orders of lower authorities. We heard the rival submissions and perused the material on 7. record…

Rajasthan State Electricity Board v. Mohan Lal (3 SCR 377) — Cited in 4 Judgments | BharatTax