Tata Celular v. Union of India

6 SCC 651Reported decision1994#1284 most cited
88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 153DSection 147Section 148Section 132Section 133ASection 69C

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)arbitrary and capricioussection 153b(1)(b)section 153b(1)rectification under section 154section 144basection 206csection 158bcsection 206

Judgments citing Tata Celular v. Union of India

Kritika Talwar, New Delhi vs. ACIT Central Circle 4, New Dehli

In the result, all the appeals of the Assessees are allowed

ITA 1609/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Kritika Talwar, New Delhi vs. ACIT Central Circle 4, New Dehli

In the result, all the appeals of the Assessees are allowed

ITA 1608/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

ACIT Central Circle, Agra vs. D.S. India Jewelmart P Ltd, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

DCIT Central Circle, Agra vs. Lt. Shri Mradul Garg, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 272/AGR/2017[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

Ashok Kumar Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 269/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

D.S. India Jewelmart P Ltd, Mathura vs. ACIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 268/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

Saurabh Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 263/AGR/2017[2008-09]Status: DisposedITAT Agra18 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

Lt. Shri Mradul Garg, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 260/AGR/2017[2007-08]Status: DisposedITAT Agra18 Sept 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…