Rajendra Singh v. Supdt. of Taxes

79 STC 10High Court1990#18359 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 135(4)(b)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 14ASection 263

Judgments citing Rajendra Singh v. Supdt. of Taxes

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

In the result, the appeal filed by the assessee is allowed

ITA 651/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2020-21

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

For Appellant: Shri Rignesh Das, CIT-DR
Section 143(1)Section 143(3)Section 14ASection 263Section 80GSection 80I

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2020-21 Gujarat Mineral Development The Pr.Commissioner of Corporation Ltd. Vs. Income Tax-1 6th Floor, Khanji Bhavan Vejalpur 132 Ft. Ring Road Ahmedabad. B/h. Gandhi Labour Institute Ahmedabad 380 052. PAN : AAACG 7987 P (Applicant) (Responent) : Shri S.N. Sop…

M/S. VPA CIVILCON (P) LTD.,INDORE vs. PR. CIT-2, INDORE

In the result, the appeal of the assessee is allowed

ITA 864/IND/2019[2015-16]Status: DisposedITAT Indore30 Mar 2022AY 2015-16

Bench: Shri Manish Borad & T.R. Senthil Kumar

For Appellant: Shri C.P. Rawka and Shri Venus Rawka, CAsFor Respondent: Shri P.K. Mitra, CIT-DR
Section 143(2)Section 263Section 263(1)

…1986)160 ITR 123 (Karn); K.N. Agrawal v. CIT, (1991) 189 ITR 769, 772 (All); Keshrimal Bapulal v. CIT, (2001) 252 ITR 764, 769 (MP); Shy am Sundar Agrawal v. State of Assam, (2003) 131 ITR 70, 72-73hl following Rajendra Singh v. Superitendent of taxes, (1990) 79 STC 10,17 3 (Gauh).Also, see Nazarbad Plantations v. State ofKarnataka, (1984) 150 ITR 499 (Karn.). With reference to Para 3 of the notice your honor may appreciate that the case records of the Assessee has not been considered in right perspective and on the totality of content of submission before the Assessing Officer. In the first leg of Para 3, it ha…

M/S. ROQUETTE INDIA PRIVATE LTD.,,MUMBAI vs. THE PR. CIT-3, AHMEDABAD

Appeal of the Assessee is allowed

ITA 116/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2016-17
For Appellant: Shri P.D. Shah, C.AFor Respondent: Shri A.P. Singh, CIT/DR
Section 139Section 263Section 32Section 32(1)Section 32(1)(iia)Section 32ASection 40

…d aspect of the matter need hardly detain the Court. The matter has been succinctly explained by the Bombay High Court in CIT vs. Gabrial India Ltd. (supra), wherein the view taken by a Division Bench of this Court in Rajendra Singh vs. Supdt. of Taxes (1990) 79 STC 10 (Gau), appears to have been reiterated. An erroneous order does not mean a wrong order; it does not mean an order with which the CIT is unable to agree. An erroneous order would be an order which suffers from a patent lack of jurisdiction; the error must be with reference to jurisdiction. Prejudicial to the interests of the Revenue would mean an er…

DIPAL PIYUSH PALKIWALA ,,AHMEDABAD vs. THE ITO, WARD-2(1)(4),, AHMEDABAD

In the result, appeals filed by the assessee i

ITA 3462/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2019AY 2010-11

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.839/Ahd/2015 & आयकर अपील सं./ Ita No.3462/Ahd/2016 { "नधा"रण वष"/Assessment Year: 2010-11 Dipal Piyush Palkhiwala, Ito Ward-4(4) 27, Rivera Greens, 1St Floor, Vs Gokuldham Navjeevan Trust Building Sarkhej-Sanand Road, Sanathal, Ahmedabad-380014 Ahmedabad-382210 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : Shri Aseem Thakkar, Ar Revenue By : Smt. Rita Dokania, Cit- Dr

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Smt. Rita Dokania, CIT- DR
Section 143(3)Section 263

…ting exercise of revisional jurisdiction. It was held as under: "23. Accordingly, we hold that Daga Entrade P. Ltd [2010] 327 ITR 467 (Gauhati) lays down correct law and the same is not in conflict with the earlier order of this court in Rajendra Singh [1990] 79 STC 10 (Gauhati). Jurisdiction under section 263 can be exercised whenever it is found that the order of assessment was erroneous and prejudicial to the interest of the Revenue. Cases of assessment order passed on wrong assumption of facts, or incorrect application of law, without due application of mind or without following the principles of natural just…

DIPAL PIYUSH PALKIWALA ,,AHMEDABAD vs. ITO,WARD-4(4),, AHMEDABAD

In the result, appeals filed by the assessee i

ITA 839/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2019AY 2010-11

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.839/Ahd/2015 & आयकर अपील सं./ Ita No.3462/Ahd/2016 { "नधा"रण वष"/Assessment Year: 2010-11 Dipal Piyush Palkhiwala, Ito Ward-4(4) 27, Rivera Greens, 1St Floor, Vs Gokuldham Navjeevan Trust Building Sarkhej-Sanand Road, Sanathal, Ahmedabad-380014 Ahmedabad-382210 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : Shri Aseem Thakkar, Ar Revenue By : Smt. Rita Dokania, Cit- Dr

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Smt. Rita Dokania, CIT- DR
Section 143(3)Section 263

…ting exercise of revisional jurisdiction. It was held as under: "23. Accordingly, we hold that Daga Entrade P. Ltd [2010] 327 ITR 467 (Gauhati) lays down correct law and the same is not in conflict with the earlier order of this court in Rajendra Singh [1990] 79 STC 10 (Gauhati). Jurisdiction under section 263 can be exercised whenever it is found that the order of assessment was erroneous and prejudicial to the interest of the Revenue. Cases of assessment order passed on wrong assumption of facts, or incorrect application of law, without due application of mind or without following the principles of natural just…

Rajendra Singh v. Supdt. of Taxes (79 STC 10) — Cited in 5 Judgments | BharatTax