Suresh Desai and Associates v. CIT

294 ITR 359High Court2007#24278 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2013 to 2022.

Judgments citing Suresh Desai and Associates v. CIT

Pr. Commissioner of Income Tax 1 vs. M/S Abc Papers Limited

Appeal is dismissed by upholding the order dated 07

C.A. No.-004252-004252 - 2022Supreme Court18 Aug 2022

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

Section 127Section 132(1)Section 143Section 260A

…ax v. Motorola India Ltd.21 It is interesting to note that this basic principle is accepted and abided as a precedent even in the two subsequent judgments of the High Court of Delhi in 18 (1998) 230 ITR 912 (Del). 19 (1980) 123 ITR 354 (Del). 20 (2007) 294 ITR 359 (Del). 21 supra (note 7) Page 15 of 28 Sahara and Aar Bee. Thus, it is well-settled that the appellate jurisdiction of a High Court under Section 260A is exercisable by a High Court within whose territorial jurisdiction the assessing officer is located. 19. However, our enquiry does not stop here. A further question that arises in th…

CIT vs. Aar Bee Industries

ITA - 149 / 2012HC Delhi02 Jul 2013
For Appellant: Mr N. P. SahniFor Respondent: Mr C.S. Aggarwal, Sr Advocate with Mr Prakash
Section 143(2)Section 260Section 80

…ned counsel for the respondent / assessee had placed reliance on the following decisions:- 2013:DHC:3043-DB ITA No.148/12, 149/12 & 2/13 Page 5 of 13 1. Ambica Industries v. CCE: 2007 (6) SCC 769; 2. Commissioner of Income-tax v. Digvijay Chemicals Limited: 294 ITR 359 (Del); 3. Suresh Desai and Associates v. Commissioner of Income- tax: 230 ITR 912 (Del); 4. Seth Banarsi Dass Gupta v. Commissioner of Income-tax: 113 ITR 817 (Del); 5. Commissioner of Income-tax v. Motorola India Limited: 326 ITR 156 (P&H). On the other hand, the learned counsel for the revenue had placed reliance on a judgment of a Division Ben…

CIT vs. Aar Bee Industries

ITA - 148 / 2012HC Delhi02 Jul 2013
For Appellant: Mr N. P. SahniFor Respondent: Mr C.S. Aggarwal, Sr Advocate with Mr Prakash
Section 143(2)Section 260Section 80

…ned counsel for the respondent / assessee had placed reliance on the following decisions:- 2013:DHC:3042-DB ITA No.148/12, 149/12 & 2/13 Page 5 of 13 1. Ambica Industries v. CCE: 2007 (6) SCC 769; 2. Commissioner of Income-tax v. Digvijay Chemicals Limited: 294 ITR 359 (Del); 3. Suresh Desai and Associates v. Commissioner of Income- tax: 230 ITR 912 (Del); 4. Seth Banarsi Dass Gupta v. Commissioner of Income-tax: 113 ITR 817 (Del); 5. Commissioner of Income-tax v. Motorola India Limited: 326 ITR 156 (P&H). On the other hand, the learned counsel for the revenue had placed reliance on a judgment of a Division Ben…

Suresh Desai and Associates v. CIT (294 ITR 359) — Cited in 3 Judgments | BharatTax