Tarajan Tea Co. (P) Ltd. v. CIT

200 ITR 12High Court1993#19758 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 1961: 143(3)Section 1961: 144C(13)Section 1961: 2(24)Section 1961: 45(5)Section 1961: 5(2)Section 1961: 9Section 1961: 9(1)(v)(b)

Judgments citing Tarajan Tea Co. (P) Ltd. v. CIT

Universal Tractor Holding Llc, Usa vs. DCIT, International Taxation Circle 3(1)(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2216/DEL/2022[2019-20]Status: HeardITAT Delhi28 Aug 2024AY 2019-20

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Durgesh Shankar, AdvFor Respondent: Ms. Banita Devi Neorem, CIT-DR
Section 143(3)Section 49

…ch, Cuttuck in I.T.A. no.169/90 in the case of J.C. Budhraja Vs. Income-tax Officer, which in turn followed the decision in Govinda Choudhary & Sons vs. CIT,109 ITR 497(Orissa). This decision was followed by Hon'ble High Court in CIT vs. B.N. Aggarwala and Co,200 ITR 12 ITA nos.4168/Del/2000 & 3443/Del./2001 246,which has been subsequently reversed by Hon'ble Apex Court in aforesaid 14 Universal Tractor Holding LLC decision reported in 259 ITR 754(SC) wherein Hon'ble Apex Court followed their own decision in Govinda Choudhary & Sons vs. CIT, 203 ITR 881.Hon'ble Apex Court in this decision observed that "it is tr…

ACIT(Central)-1, Indore vs. Shri Raunak Maru, Indore

The appeals of the Revenue are dismissed

ITA 27/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year:2013-14 ACIT (Central)-1, Shri Rajul Bhargava, Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AICPP7540A Assessment Year:2013-14 ACIT (Central)-1, Shri Raunak Maru, Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.BQDPM6420L Revenue by Shri Amit Soni, Sr.DR Assessee by Shri Ajay Tulsiyan, CA Date of Hearing: 19.01.2022 Date of Pronouncement: 21. 03.2022 आदेश / O R D E R PE…

ACIT(Central)-1, Indore vs. Shri Rajul Bhargava, Indore

The appeals of the Revenue are dismissed

ITA 26/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year:2013-14 ACIT (Central)-1, Shri Rajul Bhargava, Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AICPP7540A Assessment Year:2013-14 ACIT (Central)-1, Shri Raunak Maru, Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.BQDPM6420L Revenue by Shri Amit Soni, Sr.DR Assessee by Shri Ajay Tulsiyan, CA Date of Hearing: 19.01.2022 Date of Pronouncement: 21. 03.2022 आदेश / O R D E R PE…

ITO, New Delhi vs. Sh. Rajiv Kholi, New Delhi

In the result, the appeal of the Revenue is partly allowed

ITA 4379/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Jun 2018AY 2009-10

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2009-10 Income Tax Officer, Vs. Sh. Rajiv Kholi, Ward-31(4), Room No. 185A, 89, Jor Bagh, New Delhi C.R. Building, I.P. Estate, New Delhi Pan :Aaepk2957L (Appellant) (Respondent) Appellant By Sh. Atiq Ahmed, Sr.Dr Respondent By Sh. Y.K. Kapoor, Adv. Date Of Hearing 21.05.2018/29.06.2018 Date Of Pronouncement 29.06.2018

Section 143(2)Section 3

…ch, Cuttuck in I.T.A. no.169/90 in the case of J.C. Budhraja Vs. Income-tax Officer, which in turn followed the decision in Govinda Choudhary & Sons vs. CIT,109 ITR 497(Orissa). This decision was followed by Hon'ble High Court in CIT vs. B.N. Aggarwala and Co,200 ITR 12 ITA nos.4168/Del/2000 & 3443/Del./2001 246,which has been subsequently reversed by Hon'ble Apex Court in aforesaid decision reported in 259 ITR 754(SC) wherein Hon'ble Apex Court followed their own decision in Govinda Choudhary & Sons vs. CIT,203 ITR 881.Hon'ble Apex Court in this decision observed that "it is true that on the question whether the…

Tarajan Tea Co. (P) Ltd. v. CIT (200 ITR 12) — Cited in 4 Judgments | BharatTax