Rohtak & Hissar Districts Electric Supply Co. (P) Ltd. v. CIT

128 ITR 52High Court1981#14814 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 147 of the Income Tax Act Section 148 of the Income Tax Act Section 153C of the Income Tax Act Section 153D of the Income Tax Act Section 1961 Section 250 of the Income Tax Act Section 254(1) of the Act Section 33(4) of the 1922 Act

Issues it is cited on

india interest

Judgments citing Rohtak & Hissar Districts Electric Supply Co. (P) Ltd. v. CIT

Assistant Commissioner of Income Tax, Central Circle-25 New Delhi, Delhi vs. Faridabad Presswell Pvt Ltd, Delhi

In the result, the appeal of the

ITA 2801/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Assistant Commissioner Of Faridabad Presswell Pvt. Ltd. Income Tax, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3Rd Floor, E-2, Ara Centre, New Delhi. Jhandewalan Extension, Pan No. Aaacfs815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…ecorded that when the CIT(A) has not recorded any finding on the question whether the reasons were recorded or not, but having regard to the judgment of the Hon’ble Delhi High Court in Rohtak & Hissar Districts Electric Supply Co. (P.) Ltd. v. CIT reported in 128 ITR 52, it may be held that the finding was 8 against the assessee on this point. On this reasoning, it is open to the assessee to raise the question of non-recording of reasons for reopening the assessment before the Tribunal for the first time and thereby seek to support the ultimate decision of the CIT(A). The Ld. AR also relied on the case of New In…

ITO, Ward-2(3), Dehradun vs. Sanjay Ghai, Dehradun

In the result, the appeals filed by the Revenue are dismissed

ITA 1926/DEL/2018[2000-01]Status: DisposedITAT Delhi26 Apr 2023AY 2000-01

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Kajal Singh, Sr. DR

Section 271Section 271(1)(c)

…ce dated 27.03.2003 is invalid is illegal, bad in law, void ab initio and against the facts and circumstances of the case. Further reliance is also placed on the following judgements: - a) Rohtak & Hissar Districts Electric Supply Co. (P) Ltd. vs. CIT, (1981) 128 ITR 52 (Del.) b) ITO vs. Smt. Gurinder Kaur, (2006) 102 ITD 0189 (Del.) c) ACIT vs. Balbir Chand Maini, (2007) 111 TTJ 0160 (Chd.) d) ACIT vs. India Cements Ltd, (2010) 124 ITD 343 (Chennai) e) ITO vs. Blossom Floriculture, (2010) 134 TTJ 51(UO) (Lucknow) f) DCIT vs. Anant Raj Industries Ltd., (2010) 124 ITD 0284 (Del.) 4 ITA Nos.1925 & 1926/Del./2018…

ITO, Ward-2(3), Dehradun vs. Sanjay Ghai, Dehradun

In the result, the appeals filed by the Revenue are dismissed

ITA 1925/DEL/2018[1997-98]Status: DisposedITAT Delhi26 Apr 2023AY 1997-98

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Kajal Singh, Sr. DR

Section 271Section 271(1)(c)

Sahkumbari Associates, Dehradun vs. ACIT, Circle-2, Dehradun

In the result, appeal of the assessee is allowed

ITA 261/DEL/2018[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.261/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Sahkumbari Associates, Acit Vs. C/O Matta Garg & Co., Circle-2, 15, Astley Hall, Dehradun. Dehradun, Uttarakhand. Pan No. Aagas1127F अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 143(3)Section 37Section 37(1)

…llowance is outside the scope of “limited scrutiny” which has not been expressly decided in impugned first appeal order but the disallowance has been ultimately sustained by Id CIT(A) so it is deemed to be decided against the assessee by natural implication (128 ITR 52 & 102 1TD 189). I.T.A.No.261/Del/2018 3. Ld. Counsel submits that assessee has raised in appeal memo the jurisdictional /legal ground that addition sustained by Ld. CIT(A) is outside the domain of limited scrutiny vide ground 1. The Ld. Counsel for the assessee placing reliance on the decisions of the coordinate bench of the Delhi Tribunal in…

Inder Mohan Khurana, New Delhi vs. ITO, New Delhi

The appeal of the assessee is allowed

ITA 6553/DEL/2016[2007-08]Status: DisposedITAT Delhi06 Sept 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

Section 124(1)(b)Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 6553/Del/2016 (Assessment Year: 2007-08) Inder Mohan Khurana, ITO, 4/5917, Dev Nagar, Vs Ward-51(2), Room No.-1411, Karol Bagh, New Delhi. Civic Centre, New Delhi-110002. PAN-AAAPK7219D APPELLANT RESPONDENT Appellant by Shri S.D.Kapila, Adv. & Sh.R.R.Maurya, Adv. Respondent by Shri Janardan Das, Sr.DR ORDER PER ANADEE NATH MISSHRA, AM [A]. This appeal has been filed by the assessee against the order dated 20.10.2015 passed by Learned Commissi…

ITO, New Delhi vs. M/S. Mother Dairy Fruit & Vegetable Pvt. Ltd., Delhi

In the result, Revenue’s appeal is dismissed and Cross objection of the Assessee

ITA 4705/DEL/2014[2005-06]Status: DisposedITAT Delhi05 Feb 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri S.D. Kapila, Adv. and Shri R.R. Maurya, AdvFor Respondent: Ms. Rinku Singh, Sr. DR

Section 139Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…Fit For Publication ITA No.- 4705/Del/2014. Mother Dairy Fruit & Vegetable Pvt. Ltd. (AM) (JM) IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4705/Del/2014 (Assessment Year: 2005-06) The Income Tax Officer, M/s Mother Dairy Fruit & Ward- 5(4), Vs. Vegetable Pvt. Ltd., New Delhi. Erstwhile Mother Dairy India Ltd., Mother Dairy, Patparganj, Delhi. PAN No: AACCM3174A APPELLANT RESPONDENT C.O. No.-46/Del/2015 Arising from ITA No:- 4705/Del/2014 (Assessment Year: 2005-06) M/s Mother Dairy Fruit…