Telephone Nigam Ltd. (supra), Pradeep Kumar Har Saran Lal (supra), Vipan Khanna v. CIT

224 ITR 95High Court1997#15351 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

section 145(1)section 211section 10(1)section 42section 145(2)project completion methodsection 43cjdatrcpercentage completion methodsection 2(47)principal officer

Judgments citing Telephone Nigam Ltd. (supra), Pradeep Kumar Har Saran Lal (supra), Vipan Khanna v. CIT

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ssment proceedings and failure to take steps under section 143(2) will not render the Assessing Officer powerless to initiate the reassessment proceedings." 79. The Hon'ble Patna High Court (Ranchi Bench) in the case of Deepak Kumar Poddar reported in [1997] 224 ITR 95 (Pat.), has held as under : "Following the filing of returns by the assessee’s for the assessment year 1992-93, notices were issued to them under section 143(2) of the Income-tax Act, 1961. While the proceedings in terms of section 143(3) of the Act were pending pursuant to the notices, on the basis of the materials seized in the course of a searc…

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ssment proceedings and failure to take steps under section 143(2) will not render the Assessing Officer powerless to initiate the reassessment proceedings." 79. The Hon'ble Patna High Court (Ranchi Bench) in the case of Deepak Kumar Poddar reported in [1997] 224 ITR 95 (Pat.), has held as under : "Following the filing of returns by the assessee’s for the assessment year 1992-93, notices were issued to them under section 143(2) of the Income-tax Act, 1961. While the proceedings in terms of section 143(3) of the Act were pending pursuant to the notices, on the basis of the materials seized in the course of a searc…

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ssment proceedings and failure to take steps under section 143(2) will not render the Assessing Officer powerless to initiate the reassessment proceedings." 79. The Hon'ble Patna High Court (Ranchi Bench) in the case of Deepak Kumar Poddar reported in [1997] 224 ITR 95 (Pat.), has held as under : "Following the filing of returns by the assessee’s for the assessment year 1992-93, notices were issued to them under section 143(2) of the Income-tax Act, 1961. While the proceedings in terms of section 143(3) of the Act were pending pursuant to the notices, on the basis of the materials seized in the course of a searc…

Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore vs. Sri C Gangadhara Murthy, Bangalore

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 2400/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2

…[2005] 279 ITR 47 (Punj. & Har.), Elegant Chemicals Enterprises (P.) Ltd. (supra), Mahanagar Telephone Nigam Ltd. (supra), Pradeep Kumar Har Saran Lal (supra), Vipan Khanna v. CIT [2002] 255 ITR 220 (Punj. & Har.), Deepak Kumar Poddar v. Union of India [1997] 224 ITR 95 (Pat.), A. Pusa Lal v. CIT [1988] 169 ITR 215 (AP) and Jorawar Singh Baid v. Asstt. CIT [1992] 198 ITR 47 (Cal.). 15. We have considered the rival submissions and perused the material on record. In our considered view, the ld. AR is proceeding on the presumption that a proceeding will continue to be pending by virtue of return filed and such proce…

Income Tax Officer 29(2)(5), Mumbai vs. M/S.Privi Associates LLP, Mumbai

In the result, appeal of the revenue is dismissed

ITA 4136/MUM/2018[2012-13]Status: DisposedITAT Mumbai29 Jan 2020AY 2012-13

Bench: Shri M. Balaganesh, Am & Shri Ravish Sood, Jm Income Tax Officer 29(2)(5) Vs. M/S. Privi Associates Llp Mumbai Satguru Supreme, No.206, Income Tax Offices Mirani Nagar Pratyakshakar Bhavan Valji Ladha Road Bandra-Kurla Complex Mulund (West) Bandra (E) Mumbai – 400 080 Mumbai – 400 051 Pan/Gir No. Aalfp7516J (Appellant) .. (Respondent)

Section 143Section 143(2)Section 143(3)Section 147Section 148

…us 148 was invalid without appreciating that the notice issued u/s 148 was valid even when the notice u/s 143(2) was issued, as has been held by the Hon'ble Patna High Court in the case of Deepak Kumar Poddar Rajendra...Vs Union of India (UO1) And Ors.(1997) 224 ITR 95 (Patna). 3. We have heard rival submissions and perused the materials available on record. We find that the following facts are undisputed:- a) Return of income was filed by the assessee for the A.Y.2012-13 on 29/09/2012. b) The case was selected for scrutiny by issuance of notice u/s.143(2) of the Act on 23/09/2013. c) The assessment was framed…

Sh. Dev Raj Kataria, Panipat vs. DCIT, Panipat

In the result, appeal filed by the assessee stands disposed off accordingly

ITA 270/DEL/2014[2004-05]Status: DisposedITAT Delhi18 Aug 2016AY 2004-05

Bench: Shri R. S. Syal & Smt. Beena A. Pillai

For Appellant: Shri Ved Jain, CAFor Respondent: Shri Anil Kumar Sharma, Sr. DR
Section 76Section 87

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.270/Del/2014 (Assessment Year 2004-05) Dev Raj Kataria, Vs. DCIT, Panipat Circle, 13-R, Model Town, Panipat. Panipat GIR / PAN :AAAHD5879E (Appellant) (Respondent) Appellant by : Shri Ved Jain, CA Respondent by : Shri Anil Kumar Sharma, Sr. DR Date of hearing: 08.08.2016 Date of Pronouncement: ORDER PER BEENA A. PILLAI, JM: The present appeal has been filed by the assessee against the order dated 01.08.2013 passed by Ld. CIT(A) ,Karnal for the Assessment…

Telephone Nigam Ltd. (supra), Pradeep Kumar Har Saran Lal (supra), Vipan Khanna v. CIT (224 ITR 95) — Cited in 6 Judgments | BharatTax