Rameshwarlal Sanwarmal v. CIT

3 Taxmann 1High Court1980#10517 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 119Section 127Section 143(1)Section 143(3)Section 144Section 147Section 148Section 151

Issues it is cited on

section 147(a)section 151(1)section 129section 2(22)section 244adeemed dividendsection 2(22)(e)section 127income escaping assessmentshare application moneysection 119liable to tax

Judgments citing Rameshwarlal Sanwarmal v. CIT

CHETAN SETH,NEW DELHI vs. ITO,WARD-15(3), DELHI

ITA 1808/DEL/2023[2004-05]Status: DisposedITAT Delhi25 Jun 2025AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

Section 147Section 151Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1808/Del/2023 And 2983, 2984 And 2985/DEL/2015 [Assessment Years: 2004-05, 2005-06, 2006-07 And 2007-08] Shri Chetan Seth, Income Tax Officer, Plot No.14, LCS, Sector-B-1, Ward-15(3), Vasant Kunj, Vs New Delhi New Delhi-110070 PAN-AOLPS2992A Appellant Respondent Appellant by Shri Arun Kishore, CA & Shri Alok Suri, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. (DR) Date of Hearing 28.03.2025 Date of Pronouncement 25.06.2025 ORDER PER BRAJES…

SHRI CHETAN SETH,NEW DELHI vs. ITO, NEW DELHI

ITA 2985/DEL/2015[2007-08]Status: DisposedITAT Delhi25 Jun 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

Section 147Section 151Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1808/Del/2023 And 2983, 2984 And 2985/DEL/2015 [Assessment Years: 2004-05, 2005-06, 2006-07 And 2007-08] Shri Chetan Seth, Income Tax Officer, Plot No.14, LCS, Sector-B-1, Ward-15(3), Vasant Kunj, Vs New Delhi New Delhi-110070 PAN-AOLPS2992A Appellant Respondent Appellant by Shri Arun Kishore, CA & Shri Alok Suri, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. (DR) Date of Hearing 28.03.2025 Date of Pronouncement 25.06.2025 ORDER PER BRAJES…

SHRI CHETAN SETH,NEW DELHI vs. ITO, NEW DELHI

ITA 2983/DEL/2015[2005-06]Status: DisposedITAT Delhi25 Jun 2025AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

Section 147Section 151Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1808/Del/2023 And 2983, 2984 And 2985/DEL/2015 [Assessment Years: 2004-05, 2005-06, 2006-07 And 2007-08] Shri Chetan Seth, Income Tax Officer, Plot No.14, LCS, Sector-B-1, Ward-15(3), Vasant Kunj, Vs New Delhi New Delhi-110070 PAN-AOLPS2992A Appellant Respondent Appellant by Shri Arun Kishore, CA & Shri Alok Suri, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. (DR) Date of Hearing 28.03.2025 Date of Pronouncement 25.06.2025 ORDER PER BRAJES…

ISWAR CHAND DUBEY,DELHI vs. ITO,WARD-68 (1), DELHI

ITA 2985/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

Section 147Section 151Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1808/Del/2023 And 2983, 2984 And 2985/DEL/2015 [Assessment Years: 2004-05, 2005-06, 2006-07 And 2007-08] Shri Chetan Seth, Income Tax Officer, Plot No.14, LCS, Sector-B-1, Ward-15(3), Vasant Kunj, Vs New Delhi New Delhi-110070 PAN-AOLPS2992A Appellant Respondent Appellant by Shri Arun Kishore, CA & Shri Alok Suri, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. (DR) Date of Hearing 28.03.2025 Date of Pronouncement 25.06.2025 ORDER PER BRAJES…

PUNIT KUMAR AGGARWAL,DELHI vs. ITO,WARD-36(2), DELHI

ITA 2983/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

Section 147Section 151Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1808/Del/2023 And 2983, 2984 And 2985/DEL/2015 [Assessment Years: 2004-05, 2005-06, 2006-07 And 2007-08] Shri Chetan Seth, Income Tax Officer, Plot No.14, LCS, Sector-B-1, Ward-15(3), Vasant Kunj, Vs New Delhi New Delhi-110070 PAN-AOLPS2992A Appellant Respondent Appellant by Shri Arun Kishore, CA & Shri Alok Suri, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. (DR) Date of Hearing 28.03.2025 Date of Pronouncement 25.06.2025 ORDER PER BRAJES…

JAI AMBEY WINES,AJMER vs. ITO, WD1(2), AJMER

In the result, the appeal of the assessee is allowed

ITA 328/JPR/2022[2016-17]Status: DisposedITAT Jaipur15 Feb 2023AY 2016-17

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sunil Porwal, CAFor Respondent: Smt. Monish Choudhary, JCIT-DR
Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 328/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17 M/s. Jai Ambey Wines cuke The ITO Vs. C/o R.L. Mantri Ward 1(2) Chitrakut Colony, Chourasiyawas Road Ajmer Vaishali, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGFJ 7681 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sunil Porwal, CA jktLo dh vksj ls@Revenue by: Smt. Monish Choudhary, JCIT-DR lquokb…

ACIT - 16(1), MUMBAI vs. CINE STUDIOS, MUMBAI

ITA 2794/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 May 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Acit-16(1), M/S Cine Studios Room. No. 439, Shree Sound Complex, बिधम/ Aayakar Bhavan, Madhav Das Pasta Road, M.K. Road, Vs. Dadar (E) Mumbai-20 Mumbai-400014 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaafc2778B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Mehul Shah, A.RFor Respondent: Shri Rajat Mittal, D.R
Section 143(2)Section 143(3)Section 2(22)(e)

…P a g e | 1 ITA No.2794/Mum/2016 A.Y 2011-12 ACIT-16(1) M/s Cine Studios Shree Sound Complex IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM ACIT-16(1), M/s Cine Studios Room. No. 439, Shree Sound Complex, बिधम/ Aayakar Bhavan, Madhav Das Pasta Road, M.K. Road, Vs. Dadar (E) Mumbai-20 Mumbai-400014 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAAFC2778B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri Rajat Mittal, D.R प्रत्मथी की ओय से/Assessee by : Shri Mehul Shah, A.R सुनवाई की तायीख / : 08.05.2018 Date of Hearing घोषणा की…

ITO, NEW DELHI vs. M/S GANPATI HYDRO POWER PVT. LTD.,, NEW DELHI

In the result the ground No

ITA 5629/DEL/2012[2009-10]Status: DisposedITAT Delhi30 Nov 2017AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 143(2)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 5629/Del./2012 Assessment Year: 2009-10 Income-tax Officer, vs. M/s. Ganpati Hydro Power Pvt. Ltd. Ward 12(1), New Delhi. (formerly Ganpati Retails Pvt. Ltd.) 63, Ring Road, Lajpat Nagar, New Delhi (PAN-AACCG9937F) (Appellant) (Respondent) Appellant by Shri Naveen Chandra, Sr. DR Respondent by Shri Salil Kapoor, Advocate Date of Hearing 12.10.2017 Date of Pronouncement 30.11.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against t…

ITO 2(3)(2), MUMBAI vs. SATURN ADVISORY SERVICES P.LTD, MUMBAI

The appeal of the Revenue is dismissed

ITA 802/MUM/2015[2006-07]Status: DisposedITAT Mumbai12 Sept 2017AY 2006-07

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Years: 2006-07 Income Tax Officer-2(3)(2), M/S Saturn Advisory Room No. 518A, Services Pvt. Ltd., बनाम/ Aayakar Bhavan, M.K. Road, 44, Strategic House, Vs. Mumbai-400020 Mint Road, Fort, Mumbai-400001 (राज"व /Revenue) ("नधा"रती/Assessee) Pan No.:-Aajcs2674N

Section 143(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Years: 2006-07 Income Tax Officer-2(3)(2), M/s Saturn Advisory Room No. 518A, Services Pvt. Ltd., बनाम/ Aayakar Bhavan, M.K. Road, 44, Strategic House, Vs. Mumbai-400020 Mint Road, Fort, Mumbai-400001 (राज"व /Revenue) ("नधा"रती/Assessee) PAN No.:-AAJCS2674N Shri V. Justin-DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assessee by Shri…

DCIT, CIR-I, KOLKATA, KOLKATA vs. M/S THE HOOGHLY MILLS CO. LTD., KOLKATA

In the result the appeal by the revenue is dismissed

ITA 423/KOL/2014[2009-2010]Status: DisposedITAT Kolkata02 Jun 2017AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Niraj Kumar, CIT(DR)For Respondent: Shri S.Jhajharia, FCA
Section 143(3)Section 2Section 2(22)Section 2(22)(e)Section 2(32)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] I.T.A No. 423/Kol/2014 Assessment Year : 2009-10 D.C.I.T., Circle-1, -vs.- M/s. The Hooghly Mills Co.Ltd. Kolkata Kolkata [PAN : AAACT 9780 F] (Appellant) (Respondent) For the Appellant : Shri Niraj Kumar, CIT(DR) For the Respondent : Shri S.Jhajharia, FCA Date of Hearing : 25.05.2017 Date of Pronouncement : 02.06.2017. ORDER Per N.V.Vasudevan, JM This is an appeal by the Revenue against the order dated 16.12.2013 of CIT(A)-Central-I, Kolkata, relating to AY 2009-10. 2. Ground No.1 rais…

Rameshwarlal Sanwarmal v. CIT (3 Taxmann 1) — Cited in 10 Judgments | BharatTax