Rajendra Pratap Singh v. Rameshwar Prasad

7 SCC 602Reported decision1998#14412 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2017.

Judgments citing Rajendra Pratap Singh v. Rameshwar Prasad

M/S. PHI SEEDS PRIVATE LIMITED,HYDERABAD vs. DCIT, NEW DELHI

The appeals are dismissed

ITA 4269/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Dec 2017AY 2010-11

Bench: Shri S.K. Yadav & Shri B.P. Jain, [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2005-06] [Assessment Year: 2007-08] [Assessment Year: 2008-09] [Assessment Year: 2009-10] [Assessment Year: 2010-11] M/S P.H.I. Seeds Pvt. Ltd. Vs. The Dy.C.I.T B – 4, Greater Kailash Enclave Circle 14(1) Part – Ii, New Delhi. New Delhi Pan : Aabcs 5374 D [Assessment Year: 2009-10] The Dy.C.I.T Vs. P.H.I. Seeds Pvt. Ltd Circle 14(1) B – 4, Greater Kailash Enclave New Delhi Part – Ii, New Delhi. Pan : Aabcs 5374 D [Appellant] [Respondent] Date Of Hearing : 23.10.2017 Date Of Pronouncement : 18.12.2017

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10Section 10(1)Section 143(2)

…bout Rs.5000-6000 per acre). It also employs several technicians to provide field assistance to farmers on day-to –day basis. 9. The Ld. AR relied upon the judgment of the Hon’ble Supreme Court in the case of Rajendra Pratap Singh Vs. Rameshwar Prasad (1998) 7 SCC 602 to counter the argument raised by the revenue that lease deeds relied upon were defective and some of them were not signed by the farmers. It was submitted that in view of Section 107 r.w.s 117 of the Transfer of Property Act merely because the document shows only the signature of one of the parties it is not enough to conclude that the non –signi…

DCIT, NEW DELHI vs. M/S. PHI SEEDS (P) LTD., HYDERABAD

The appeals are dismissed

ITA 2223/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Dec 2017AY 2009-10

Bench: Shri S.K. Yadav & Shri B.P. Jain, [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2005-06] [Assessment Year: 2007-08] [Assessment Year: 2008-09] [Assessment Year: 2009-10] [Assessment Year: 2010-11] M/S P.H.I. Seeds Pvt. Ltd. Vs. The Dy.C.I.T B – 4, Greater Kailash Enclave Circle 14(1) Part – Ii, New Delhi. New Delhi Pan : Aabcs 5374 D [Assessment Year: 2009-10] The Dy.C.I.T Vs. P.H.I. Seeds Pvt. Ltd Circle 14(1) B – 4, Greater Kailash Enclave New Delhi Part – Ii, New Delhi. Pan : Aabcs 5374 D [Appellant] [Respondent] Date Of Hearing : 23.10.2017 Date Of Pronouncement : 18.12.2017

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10Section 10(1)Section 143(2)

…bout Rs.5000-6000 per acre). It also employs several technicians to provide field assistance to farmers on day-to –day basis. 9. The Ld. AR relied upon the judgment of the Hon’ble Supreme Court in the case of Rajendra Pratap Singh Vs. Rameshwar Prasad (1998) 7 SCC 602 to counter the argument raised by the revenue that lease deeds relied upon were defective and some of them were not signed by the farmers. It was submitted that in view of Section 107 r.w.s 117 of the Transfer of Property Act merely because the document shows only the signature of one of the parties it is not enough to conclude that the non –signi…

M/S. PHI SEEDS PRIVATE LIMITED,HYDERABAD vs. DCIT, NEW DELHI

The appeals are dismissed

ITA 1903/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Dec 2017AY 2009-10

Bench: Shri S.K. Yadav & Shri B.P. Jain, [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2005-06] [Assessment Year: 2007-08] [Assessment Year: 2008-09] [Assessment Year: 2009-10] [Assessment Year: 2010-11] M/S P.H.I. Seeds Pvt. Ltd. Vs. The Dy.C.I.T B – 4, Greater Kailash Enclave Circle 14(1) Part – Ii, New Delhi. New Delhi Pan : Aabcs 5374 D [Assessment Year: 2009-10] The Dy.C.I.T Vs. P.H.I. Seeds Pvt. Ltd Circle 14(1) B – 4, Greater Kailash Enclave New Delhi Part – Ii, New Delhi. Pan : Aabcs 5374 D [Appellant] [Respondent] Date Of Hearing : 23.10.2017 Date Of Pronouncement : 18.12.2017

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10Section 10(1)Section 143(2)

…bout Rs.5000-6000 per acre). It also employs several technicians to provide field assistance to farmers on day-to –day basis. 9. The Ld. AR relied upon the judgment of the Hon’ble Supreme Court in the case of Rajendra Pratap Singh Vs. Rameshwar Prasad (1998) 7 SCC 602 to counter the argument raised by the revenue that lease deeds relied upon were defective and some of them were not signed by the farmers. It was submitted that in view of Section 107 r.w.s 117 of the Transfer of Property Act merely because the document shows only the signature of one of the parties it is not enough to conclude that the non –signi…

M/S PHI SEEDS PVT. LTD.,,HYDERABAD vs. DCIT, NEW DELHI

The appeals are dismissed

ITA 3670/DEL/2013[2008-09]Status: DisposedITAT Delhi18 Dec 2017AY 2008-09

Bench: Shri S.K. Yadav & Shri B.P. Jain, [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2005-06] [Assessment Year: 2007-08] [Assessment Year: 2008-09] [Assessment Year: 2009-10] [Assessment Year: 2010-11] M/S P.H.I. Seeds Pvt. Ltd. Vs. The Dy.C.I.T B – 4, Greater Kailash Enclave Circle 14(1) Part – Ii, New Delhi. New Delhi Pan : Aabcs 5374 D [Assessment Year: 2009-10] The Dy.C.I.T Vs. P.H.I. Seeds Pvt. Ltd Circle 14(1) B – 4, Greater Kailash Enclave New Delhi Part – Ii, New Delhi. Pan : Aabcs 5374 D [Appellant] [Respondent] Date Of Hearing : 23.10.2017 Date Of Pronouncement : 18.12.2017

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10Section 10(1)Section 143(2)

…bout Rs.5000-6000 per acre). It also employs several technicians to provide field assistance to farmers on day-to –day basis. 9. The Ld. AR relied upon the judgment of the Hon’ble Supreme Court in the case of Rajendra Pratap Singh Vs. Rameshwar Prasad (1998) 7 SCC 602 to counter the argument raised by the revenue that lease deeds relied upon were defective and some of them were not signed by the farmers. It was submitted that in view of Section 107 r.w.s 117 of the Transfer of Property Act merely because the document shows only the signature of one of the parties it is not enough to conclude that the non –signi…

PHI SEEDS PVT. LTD.,HYDERABAD vs. ACIT, NEW DELHI

The appeals are dismissed

ITA 5285/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Dec 2017AY 2007-08

Bench: Shri S.K. Yadav & Shri B.P. Jain, [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2005-06] [Assessment Year: 2007-08] [Assessment Year: 2008-09] [Assessment Year: 2009-10] [Assessment Year: 2010-11] M/S P.H.I. Seeds Pvt. Ltd. Vs. The Dy.C.I.T B – 4, Greater Kailash Enclave Circle 14(1) Part – Ii, New Delhi. New Delhi Pan : Aabcs 5374 D [Assessment Year: 2009-10] The Dy.C.I.T Vs. P.H.I. Seeds Pvt. Ltd Circle 14(1) B – 4, Greater Kailash Enclave New Delhi Part – Ii, New Delhi. Pan : Aabcs 5374 D [Appellant] [Respondent] Date Of Hearing : 23.10.2017 Date Of Pronouncement : 18.12.2017

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10Section 10(1)Section 143(2)

…bout Rs.5000-6000 per acre). It also employs several technicians to provide field assistance to farmers on day-to –day basis. 9. The Ld. AR relied upon the judgment of the Hon’ble Supreme Court in the case of Rajendra Pratap Singh Vs. Rameshwar Prasad (1998) 7 SCC 602 to counter the argument raised by the revenue that lease deeds relied upon were defective and some of them were not signed by the farmers. It was submitted that in view of Section 107 r.w.s 117 of the Transfer of Property Act merely because the document shows only the signature of one of the parties it is not enough to conclude that the non –signi…

PHI SEEDS LTD vs. ACIT COY CIRCLE 14 (1),

The appeals are dismissed

ITA 4383/DEL/2006[2003-2004]Status: DisposedITAT Delhi18 Dec 2017AY 2003-2004

Bench: Shri S.K. Yadav & Shri B.P. Jain, [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2005-06] [Assessment Year: 2007-08] [Assessment Year: 2008-09] [Assessment Year: 2009-10] [Assessment Year: 2010-11] M/S P.H.I. Seeds Pvt. Ltd. Vs. The Dy.C.I.T B – 4, Greater Kailash Enclave Circle 14(1) Part – Ii, New Delhi. New Delhi Pan : Aabcs 5374 D [Assessment Year: 2009-10] The Dy.C.I.T Vs. P.H.I. Seeds Pvt. Ltd Circle 14(1) B – 4, Greater Kailash Enclave New Delhi Part – Ii, New Delhi. Pan : Aabcs 5374 D [Appellant] [Respondent] Date Of Hearing : 23.10.2017 Date Of Pronouncement : 18.12.2017

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10Section 10(1)Section 143(2)

…bout Rs.5000-6000 per acre). It also employs several technicians to provide field assistance to farmers on day-to –day basis. 9. The Ld. AR relied upon the judgment of the Hon’ble Supreme Court in the case of Rajendra Pratap Singh Vs. Rameshwar Prasad (1998) 7 SCC 602 to counter the argument raised by the revenue that lease deeds relied upon were defective and some of them were not signed by the farmers. It was submitted that in view of Section 107 r.w.s 117 of the Transfer of Property Act merely because the document shows only the signature of one of the parties it is not enough to conclude that the non –signi…

PHI SEEDS LTD. vs. DCIT, CIRCLE-14(1),,

The appeals are dismissed

ITA 1988/DEL/2006[2002-2003]Status: DisposedITAT Delhi18 Dec 2017AY 2002-2003

Bench: Shri S.K. Yadav & Shri B.P. Jain, [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2005-06] [Assessment Year: 2007-08] [Assessment Year: 2008-09] [Assessment Year: 2009-10] [Assessment Year: 2010-11] M/S P.H.I. Seeds Pvt. Ltd. Vs. The Dy.C.I.T B – 4, Greater Kailash Enclave Circle 14(1) Part – Ii, New Delhi. New Delhi Pan : Aabcs 5374 D [Assessment Year: 2009-10] The Dy.C.I.T Vs. P.H.I. Seeds Pvt. Ltd Circle 14(1) B – 4, Greater Kailash Enclave New Delhi Part – Ii, New Delhi. Pan : Aabcs 5374 D [Appellant] [Respondent] Date Of Hearing : 23.10.2017 Date Of Pronouncement : 18.12.2017

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10Section 10(1)Section 143(2)

…bout Rs.5000-6000 per acre). It also employs several technicians to provide field assistance to farmers on day-to –day basis. 9. The Ld. AR relied upon the judgment of the Hon’ble Supreme Court in the case of Rajendra Pratap Singh Vs. Rameshwar Prasad (1998) 7 SCC 602 to counter the argument raised by the revenue that lease deeds relied upon were defective and some of them were not signed by the farmers. It was submitted that in view of Section 107 r.w.s 117 of the Transfer of Property Act merely because the document shows only the signature of one of the parties it is not enough to conclude that the non –signi…

Rajendra Pratap Singh v. Rameshwar Prasad (7 SCC 602) — Cited in 7 Judgments | BharatTax