Smt. Lakshmi Singh v. DCIT

68 SOT 26Income Tax Appellate Tribunal#25469 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2016.

Judgments citing Smt. Lakshmi Singh v. DCIT

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…appreciating that these observations did not carry precedential value. (c) Adjudication that ‘addition is not the result of incriminating document.’ travel beyond the grounds raised. (d) Objection not raised within section 124 time. (xviii ) Lakshmi Singh { 68 SOT 26}: Not applicable for the reasons given in case of Sunita Bai above, (xix ) Natural Products Tech {153 ITD s8{ : Not applicable because; (a) Before ITAT only two relevant grounds were that (i) order is not based on incriminating material and (ii) order is without jurisdiction; and relief given in view of ratio decidendi in Pepsi Holdings without…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…appreciating that these observations did not carry precedential value. (c) Adjudication that ‘addition is not the result of incriminating document.’ travel beyond the grounds raised. (d) Objection not raised within section 124 time. (xviii ) Lakshmi Singh { 68 SOT 26}: Not applicable for the reasons given in case of Sunita Bai above, (xix ) Natural Products Tech {153 ITD s8{ : Not applicable because; (a) Before ITAT only two relevant grounds were that (i) order is not based on incriminating material and (ii) order is without jurisdiction; and relief given in view of ratio decidendi in Pepsi Holdings without…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…io Tech Ltd. v DCIT reported in 153 ITD 58. 11. Copy of order of Hon’ble ITAT Panaji in 66-75 the case of Smt. Sunita Bai vs DCIT reported in 68 SOT 98 (URO). 12. Copy of order of Hon’ble ITAT Panaji in 76-85 the case of Smt. Lakshmi Singh vs DCIT reported in 68 SOT 26 (URO). 13. Copy of order of Hon’ble ITAT Delhi in 86-91 the case of DCIT vs Qualitron Commodities (P) Ltd. reported in 167 14. Copy of order of Hon’ble ITAT Delhi in 92-99 the case of Tanvir Collections (P) Ltd. vs ACIT reported in 168 TTJ 145. 15. Copy of order of Hon’ble ITAT Jaipur in 100-122 the case of Satyam Food Specialities (P) Ltd vs DCIT…

Smt. Lakshmi Singh v. DCIT (68 SOT 26) — Cited in 3 Judgments | BharatTax