Sassoon v. CIT (

129 ITR 423High Court1981#22327 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2005 to 2024.

Judgments citing Sassoon v. CIT (

Economic Explosives Limited, Nagpur vs. National E Assessment Centre, New Delhi

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…es hardly more than an element in the process of production." (underlined and bold for emphasis) Similar view is taken by the courts in the following decisions: Sassoon v CIT (26 ITR 27 at 49) (SC); CIT v Chunilal (6 ITR 521 at 529) (PC); and CIT v Jaora Oil (129 ITR 423 at 425) (MP). This above definition was followed in Gopal Saran Narain Singh v CIT (3 ITR 237 at 242) by Lord Russell of Killowen, the Privy Council in Raja Bahadur Kamakshya Narain Singh of Ramgarh v. CIT (11 ITR 513). The Allahabad High Court in Rani Amrit Kunwar v. CIT (14 ITR 561 at 570) held that: "Anything which can properly be described as…

Economic Explosives Limited, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 1 (2), Nagpur

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…es hardly more than an element in the process of production." (underlined and bold for emphasis) Similar view is taken by the courts in the following decisions: Sassoon v CIT (26 ITR 27 at 49) (SC); CIT v Chunilal (6 ITR 521 at 529) (PC); and CIT v Jaora Oil (129 ITR 423 at 425) (MP). This above definition was followed in Gopal Saran Narain Singh v CIT (3 ITR 237 at 242) by Lord Russell of Killowen, the Privy Council in Raja Bahadur Kamakshya Narain Singh of Ramgarh v. CIT (11 ITR 513). The Allahabad High Court in Rani Amrit Kunwar v. CIT (14 ITR 561 at 570) held that: "Anything which can properly be described as…

The Commissioner of Income Tax vs. M/S Welcome Seeds Ltd

ITA/183/2001HC Delhi29 Jul 2005

…ase of the assessee. For the same reason the decisions glven in CIT vs. India Sea Food (1976) 105 ITR 708 (Kar) : TC 50R.148, asst. yr. 1968-69, CIT vs. C. R. Niranjan (1991) 187 ITR 280 (Mad) : TC 50R.1014, asst. yr. 1969-70 and CIT vs. Jaora Oil Mill (1981) 129 ITR 423 (MP) : TC 50R.486, asst. yr. 1968-69, are not applicable." ITA 205.0Ietc Page No. I3 of 37 ,. 3s Of course, when these observations were made, the Supreme Court order \n dismissing the appeal n Prithipal Singh (SC) (supra) had not come. 'But, as indicated above the passing of the Supreme Court order did not alter the position that in prithipal…

Sassoon v. CIT ( (129 ITR 423) — Cited in 3 Judgments | BharatTax