Singh v. State of Punjab

1 SCC 760Supreme Court of India1995#18532 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Judgments citing Singh v. State of Punjab

Dakshina Kannada Sanathana Dharma Sangha, Bangalore vs. Income-Tax Officer (Exemptions) Ward-1, Bangalore

In the result, Revenue’s appeals for Assessment years 2005-06 to 2009-10 were treated as partly allowed for statistical purposes

ITA 110/BANG/2023[2017-18]Status: DisposedITAT Bangalore19 Apr 2023AY 2017-18

Bench: Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Balram R. Rao, A.RFor Respondent: Shri Ganesh R. Ghale, D.R

Section 11(1)(d)

…ITA No.110/Bang/2023 Dakshina Kannada Sanathan Dharma Sangha, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Dakshina Kannada Sanathana Dharma Sangha Prasanna Kalyana Mantapa 5th Cross, 10th E Main, ITO (Exemption) Vs. 1st Block Jayanagar Ward-1 Bangalore Bangalore PAN NO : AAATD4186A APPELLANT RESPONDENT Appellant by : Shri Balram R. Rao, A.R. Respondent by : Shri Ganesh R. Ghale, D.R. Date of Hearing : 31.03.2023 Date of Pronouncement : 19.04.2023 O R D E R This appeal by the assessee is directed agains…

M/S. Ganpati Finsec Pvt. Ltd., Rajasthan vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed for

ITA 2425/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Apr 2017AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh.Anadee Nath Misshra

Section 143(3)Section 14A

…erations and minimizes arbitrariness in the decision- making process. We may reiterate that a 'decision' does not merely mean the 'conclusion'. It embraces within its fold the reasons forming basis for the conclusion. [Mukhtiar Singh Vs. State of Punjab,(1995)1 SCC 760(SC)J. It is well settled that reasons are the links between the material on record and the conclusion arrived at by the court and the appellate authority being a quasi judicial authority, the order passed by him should show that he has applied his mind and taken into consideration the basic requirements I.T.A .No.-2425/Del/2016 Ganpati FInsec Pv…

ACIT, New Delhi vs. M/S. K.S. Hotels Pvt. Ltd., New Delhi

In the result this appeal of the Revenue is allowed in part

ITA 1432/DEL/2014[2010-11]Status: DisposedITAT Delhi26 May 2016AY 2010-11

Bench: Shri H.S.Sidhu & Shri J. Sudhakar Reddyay: 2010-11 Acit, Circle 5(1) Vs. Ks Hotels Pvt.Ltd. New Delhi B 25, Connaught Place New Delhi Pan: Aaack 4557 B (Appellant) (Respondent)

For Appellant: Sh.P.Dam Kanunjna, Sr.D.RFor Respondent: None

Section 250(6)Section 40

…o facilitates appreciation when the order is called in question before the superior forum. A ‘decision’ does not merely mean the ‘conclusion’. It embraces within its fold the reasons forming basis for the conclusion. (Mukhtiar Singh vs. State of Punjab (1995) 1 SCC 760 (SC). 5. The Ld.Commissioner of Income Tax (Appeals) on a perusal of the impugned order it is seen cannot be said to have analysed the issues in proper perspective in the light of relevant provisions and the order passed is cryptic and grossly violative of one of the facts of the rules of natural justice, namely, that every judicial/quasi judicial…

Pr. Commissioner of Income Tax-6 vs. Manupatra Information Solution

The appeal is disposed of declaring the law as above and setting aside

ITA/81/2016HC Delhi20 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…ugha Vilas Cashewnut Factory Quilon, (1969) RFA(OS) No.81/2016 Page 16 of 58 2 SCC 607 Mackinnon Machenzie and Co. (P) Ltd. Vs. Ibrahim Mahmmed Issak, (1996) 6 SCC 1 Regional Director, E.S.I. Corporation Vs. Francis De Costa, (1989) 1 SCC 760 Commissioner of Income Tax, New Delhi Vs. East West Import and Export (P) Ltd. and AIR 1973 Ori 244 Registrar of the Orissa High Court Vs. Baradakanta Misra, the learned Single Judge held that the expression ‗in the course of‘ was to be interpreted as ‗(i) integral part of continuous flow; (ii) connected relation; (iii) incidental; (iv) causal…