TR 366 (All.) 2. CIT Vs. Baldwin Boys High School (2014) 364 ITR 637(Karn.) 3. CIT v. Shiv Ratan Soni

248 ITR 266High Court2001#17435 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 147 Section 148 Section 150 Section 2(47)Section 68

Judgments citing TR 366 (All.) 2. CIT Vs. Baldwin Boys High School (2014) 364 ITR 637(Karn.) 3. CIT v. Shiv Ratan Soni

ACIT, CENTRAL CRCLE-18, NEW DELHI vs. SHIMMER DEVELOPERS P.LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 1497/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Oct 2024AY 2011-12

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 143(3)Section 147Section 150Section 68

…ng ofproceedings U/s 147 of the Income Tax Act. Reliance in this regard is being placed, among others, on the following judgments: (amna Lal Kabra Vs. ITO 69 ITR 461 (All), Equitable Investment Co. P. Ltd. Vs. ITO 174 ITR 714 (Cal), Baldev Singh Giane Vs. CIT 248 ITR 266 (P&H), Sheo Narain Jaiswal & Others Vs. ITO 176 ITR 352 (369), CIT Vs. Aggarwalla Brothers 189 ITR 786 (Pat), Girdhar Gopal Gulati Vs. UOI 182 Taxation 616 (All), Banswara Syntex Ltd. Vs. ACIT 182 Taxation 584 (Raj). In case the reasons recorded are cryptic the reassessment order passed in pursuance thereof is also bad in law." The fact of non ap…

ITO WARD 17(1), NEW DELHI vs. MEYER APPAREL PVT. LTD., HARYANA

In the result, the appeal of Revenue is dismissed

ITA 6453/DEL/2019[2006-07]Status: DisposedITAT Delhi19 Oct 2023AY 2006-07

Bench: Shri C.M. Garg & Dr. B. R. R. Kumarito, Vs. Meyer Apparel Pvt. Ltd, Ward-17(1), 42, Milestone Delhi Jaipur Highway, New Delhi Kherki Daula, Gurgaon (Appellant) (Respondent) Pan: Aaach3928L

For Appellant: Shri V. K. Bindal, CAFor Respondent: Ms. Smita Singh, Sr. DR

Section 28

…ties to obtained and overdraft facility from the bank therefore the same was not a trading liability and no expenses/deduction has ever been claimed. The AR also placed reliance on the judgment of Hon’ble P& H High Court in the case Baldev Singh Giani vs. CIT 248 ITR 266 (P&H) and submitted that in the proceedings remanded back the powers of Assessing Meyer Apparel Pvt. Ltd Officer is limited to the directions of the Tribunal or Court remanding the issue/case on the issue only and not beyond that. 5. Supporting the First Appellate Order and vehemently opposing the first appellate order, the ld. AR submitted that…

SHRI SHRI AJAY KUMAR AGRAWAL,JAGDALPUR (CG) vs. THE INCOME TAX OFFICER, JAGDALPUR (CG)

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 273/BIL/2016[2012-13]Status: DisposedITAT Raipur09 May 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 273/Rpr/2016 "नधा"रणवष" / Assessment Year : 2012-13 Ajay Kumar Agrawal, C/O. Ajay Kirana Stores, Rajmahalparisar, Jagdalpur, Dist. Baster (C.G.)-494 001 Pan : Ajgpa3386A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Jagdalpur, Dist. Baster (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B. Doshi, ARFor Respondent: Shri G.N Singh, DR

Section 147Section 148Section 148(2)Section 50CSection 54F

…AR had relied on the following judicial pronouncements: 1. Abdul Majid Vs. CIT (2006) 281 ITR 366 (All.) 2. CIT Vs. Baldwin Boys High School (2014) 364 ITR 637(Karn.) 3. CIT Vs. Shiv Ratan Soni (2005) 279 ITR 261 ( Raj.) 4. Baldev Singh Giani Vs. CIT (2001) 248 ITR 266 (P & H.) 7 Ajay Kumar Agrawal Vs. ITO, Jagdalpur 6. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the orders of the lower authorities. 7. We have heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the…

SHRI MADAL LAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

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

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

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

Section 153B(1)Section 153D

…t notice u/s 148 of the Act was issued before recording the reasons u/s 148 (2) and therefore, initiation of proceedings u/s 148 assessment made in pursuance thereof were bad in law”. A similar view was taken by Hon’ble Punjab & Haryana High Court Baldev Gyan 248 ITR 266 wherein Hon’ble High Court has held that prior to the issue of notice u/s 148 it is mandatory to record reasons as per the provisions of section 148 (2) of the Act. ITA Nos. 112 to 118/Asr/2018 20 9. AO has referred in the remand report at page 1128 of paper book that,in the present time beingtime of technology, the communication between person…

JINDAL STEEL & POWER LTD.,NEW DELHI vs. DCIT, GURGAON

In the result, the reassessment is held to be bad in law the appeal of the assessee on this point is allowed

ITA 2403/DEL/2017[2008-09]Status: DisposedITAT Delhi10 Dec 2018AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Kuldip Singhassessment Year: 2008-09 Jindal Steel & Power Ltd. Dcit Circle -1 (1), 5Th Floor, Jindal Centre Vs 12, Bhikaji Cama Place Hsidc Building, New Delhi – 110066 Vanijya Nikunj, Udyog Pan : Aaacj7097D Vihar, Phase-V, Gurgaon (Appellant) (Respondent)

Section 143Section 143(3)Section 147Section 148Section 14ASection 263Section 80Section 801A

…t notice u/s 148 of the Act was issued before recording the reasons u/s 148 (2) and therefore, initiation of proceedings u/s 148 assessment made in pursuance thereof were bad in law”. A similar view was taken by Hon’ble Punjab & Haryana High Court Baldev Gyan 248 ITR 266 wherein Hon’ble High Court has held that prior to the issue of notice u/s 148 it is mandatory to record reasons as per the provisions of section 148 (2) of the Act. 17. There is one more reason why the notice issued u/s 148 of the Act is bad in l aw. Facts on record show that in the original assessment order dated 27.12.2010 additions/ disallowa…