Seth Badridas Daga v. CIT

17 ITR 209Reported decision1949#16947 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2019.

Judgments citing Seth Badridas Daga v. CIT

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Handytankers K/S Agent of F.B. Maersk Tankers C/O Atlantic Shipping Pvt. Ltd., Sikka vs. The Dy. Commr. of Income Tax, (International Taxation), Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 91/RJT/2016[2014-15]Status: DisposedITAT Rajkot09 Aug 2018AY 2014-15
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

…72(4) assesses the income, even though it is a provisional assessment of income which can be followed by a, what is termed as "regular" assessment of income under section 143(3). As the Privy Council pointed out in the case of Seth Badridas Daga v. CIT [1949] 17 ITR 209, the word assess and assessment refer primarily to the computation of income. Therefore an order ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 3 of 10 computing the taxable income is essentially an assessment order. Whether it is a regular assessment or an ad hoc or summary assessment, it is an assessmen…

Lr2 Management K/S Agent of Principal Freight Beneficiary, Interocean Shipping (I) Pvt. Ltd., Jamnagar vs. The Income Tax Officer, (Inter. Taxa.), Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 276/RJT/2015[2013-14]Status: DisposedITAT Rajkot09 Aug 2018AY 2013-14
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

…72(4) assesses the income, even though it is a provisional assessment of income which can be followed by a, what is termed as "regular" assessment of income under section 143(3). As the Privy Council pointed out in the case of Seth Badridas Daga v. CIT [1949] 17 ITR 209, the word assess and assessment refer primarily to the computation of income. Therefore an order ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 3 of 10 computing the taxable income is essentially an assessment order. Whether it is a regular assessment or an ad hoc or summary assessment, it is an assessmen…

Lr2 Management K/S (As Foreign Commr. Manager/Agent of Principal Freight Beneficiary, Torm A/S Maersk Tankers Singapore P. Ltd., Sikka vs. The Income Tax Officer, Inter. Taxa., Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 756/RJT/2014[2013-14]Status: DisposedITAT Rajkot09 Aug 2018AY 2013-14
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

…72(4) assesses the income, even though it is a provisional assessment of income which can be followed by a, what is termed as "regular" assessment of income under section 143(3). As the Privy Council pointed out in the case of Seth Badridas Daga v. CIT [1949] 17 ITR 209, the word assess and assessment refer primarily to the computation of income. Therefore an order ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 3 of 10 computing the taxable income is essentially an assessment order. Whether it is a regular assessment or an ad hoc or summary assessment, it is an assessmen…

Seth Badridas Daga v. CIT (17 ITR 209) — Cited in 5 Judgments | BharatTax