Shah Rukh Khan v. ACIT

104 ITD 221Income Tax Appellate Tribunal#14655 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2015.

Judgments citing Shah Rukh Khan v. ACIT

DCIT, New Delhi vs. Sh. Sanjay Jain, New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5325/DEL/2013[2005-06]Status: DisposedITAT Delhi06 Oct 2015AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…consequence for the purpose of computing the limitation period u/s 153B. However an interesting question arose about the scope of the expression "last of the authorizations" mentioned in Section 158BE before the Tribunal in the case of Shah Rukh Khan Vs. ACIT 104 ITD 221 (Mum). In that case, one authorization was issued in respect of residence on 17/12/96 while two authorizations were issued on 23/12/96 in respect of two lockers. In respect of search of lockers, panchnamas were prepared on the same date. However, the authorization dated 17/12/96 was issued on three dates i.e. 17/12/96, 23/12/96 and 30/1/97, the c…

Sh. Sanjay Jain, New Delhi vs. DCIT, New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5024/DEL/2011[2002-03]Status: DisposedITAT Delhi06 Oct 2015AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…consequence for the purpose of computing the limitation period u/s 153B. However an interesting question arose about the scope of the expression "last of the authorizations" mentioned in Section 158BE before the Tribunal in the case of Shah Rukh Khan Vs. ACIT 104 ITD 221 (Mum). In that case, one authorization was issued in respect of residence on 17/12/96 while two authorizations were issued on 23/12/96 in respect of two lockers. In respect of search of lockers, panchnamas were prepared on the same date. However, the authorization dated 17/12/96 was issued on three dates i.e. 17/12/96, 23/12/96 and 30/1/97, the c…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3170/DEL/2011[2006-07]Status: DisposedITAT Delhi06 Oct 2015AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…consequence for the purpose of computing the limitation period u/s 153B. However an interesting question arose about the scope of the expression "last of the authorizations" mentioned in Section 158BE before the Tribunal in the case of Shah Rukh Khan Vs. ACIT 104 ITD 221 (Mum). In that case, one authorization was issued in respect of residence on 17/12/96 while two authorizations were issued on 23/12/96 in respect of two lockers. In respect of search of lockers, panchnamas were prepared on the same date. However, the authorization dated 17/12/96 was issued on three dates i.e. 17/12/96, 23/12/96 and 30/1/97, the c…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3167/DEL/2011[2003-04]Status: DisposedITAT Delhi06 Oct 2015AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…consequence for the purpose of computing the limitation period u/s 153B. However an interesting question arose about the scope of the expression "last of the authorizations" mentioned in Section 158BE before the Tribunal in the case of Shah Rukh Khan Vs. ACIT 104 ITD 221 (Mum). In that case, one authorization was issued in respect of residence on 17/12/96 while two authorizations were issued on 23/12/96 in respect of two lockers. In respect of search of lockers, panchnamas were prepared on the same date. However, the authorization dated 17/12/96 was issued on three dates i.e. 17/12/96, 23/12/96 and 30/1/97, the c…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3162/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Oct 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…consequence for the purpose of computing the limitation period u/s 153B. However an interesting question arose about the scope of the expression "last of the authorizations" mentioned in Section 158BE before the Tribunal in the case of Shah Rukh Khan Vs. ACIT 104 ITD 221 (Mum). In that case, one authorization was issued in respect of residence on 17/12/96 while two authorizations were issued on 23/12/96 in respect of two lockers. In respect of search of lockers, panchnamas were prepared on the same date. However, the authorization dated 17/12/96 was issued on three dates i.e. 17/12/96, 23/12/96 and 30/1/97, the c…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3158/DEL/2011[2001-02]Status: DisposedITAT Delhi06 Oct 2015AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…consequence for the purpose of computing the limitation period u/s 153B. However an interesting question arose about the scope of the expression "last of the authorizations" mentioned in Section 158BE before the Tribunal in the case of Shah Rukh Khan Vs. ACIT 104 ITD 221 (Mum). In that case, one authorization was issued in respect of residence on 17/12/96 while two authorizations were issued on 23/12/96 in respect of two lockers. In respect of search of lockers, panchnamas were prepared on the same date. However, the authorization dated 17/12/96 was issued on three dates i.e. 17/12/96, 23/12/96 and 30/1/97, the c…

Shah Rukh Khan v. ACIT (104 ITD 221) — Cited in 6 Judgments | BharatTax