Trustees of H.E.H. the Nizam's Supplemental Family Trust v. CIT

109 Taxmann 193Supreme Court of India2000#13114 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2019 to 2024.

Also reported as

244 ITR 381
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Issues it is cited on

income escaping assessmentsection 149escapement of incomereason to believenotice under section 148section 142reassessment proceedingsincome from other sourcessection 139section 143(1)section 142(1)previous year

Judgments citing Trustees of H.E.H. the Nizam's Supplemental Family Trust v. CIT

DCIT, Gurugram vs. Rajesh Kumar, Sonepat

In the result, cross-appeal filed by the Revenue is dismissed

ITA 82/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Aug 2024AY 2018-19

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2018-19] Rajesh Kumar, Vs Acit, C/O-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent [Assessment Year : 2018-19] Dcit, Vs Rajesh Kumar, Gurgaon. C/O-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent Appellant By Shri Umesh Takkar, Ca & Shri Saurabh Nagpal, Ca Respondent By Shri P N Barnwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 07.08.2024 Order Per Kul Bharat, Jm : These Two Cross-Appeals Filed By The Assessee & The Revenue, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax(Appeals) [“Ld.Cit(A)”]-3, Gurgaon Dated 31.10.2022 For The Assessment Year 2018-19. Both Appeals Of The Assessee & The Revenue Are Heard Together & Are Being Disposed Off By Way Of Common Order For The Sake Of Brevity.

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 40Section 41(1)Section 43BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER [Assessment Year : 2018-19] Rajesh Kumar, vs ACIT, C/o-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. PAN-BKSPK2518K APPELLANT RESPONDENT [Assessment Year : 2018-19] DCIT, vs Rajesh Kumar, Gurgaon. C/o-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. PAN-BKSPK2518K APPELLANT RESPONDENT Appellant by Shri Umesh Takkar, CA & Shri Saurabh Nagpal, C…

Rajesh Kumar, Sonepat vs. ACIT, Central Circle-2, Gurgaon

In the result, cross-appeal filed by the Revenue is dismissed

ITA 61/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Aug 2024AY 2018-19

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2018-19] Rajesh Kumar, Vs Acit, C/O-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent [Assessment Year : 2018-19] Dcit, Vs Rajesh Kumar, Gurgaon. C/O-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent Appellant By Shri Umesh Takkar, Ca & Shri Saurabh Nagpal, Ca Respondent By Shri P N Barnwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 07.08.2024 Order Per Kul Bharat, Jm : These Two Cross-Appeals Filed By The Assessee & The Revenue, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax(Appeals) [“Ld.Cit(A)”]-3, Gurgaon Dated 31.10.2022 For The Assessment Year 2018-19. Both Appeals Of The Assessee & The Revenue Are Heard Together & Are Being Disposed Off By Way Of Common Order For The Sake Of Brevity.

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 40Section 41(1)Section 43BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER [Assessment Year : 2018-19] Rajesh Kumar, vs ACIT, C/o-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. PAN-BKSPK2518K APPELLANT RESPONDENT [Assessment Year : 2018-19] DCIT, vs Rajesh Kumar, Gurgaon. C/o-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. PAN-BKSPK2518K APPELLANT RESPONDENT Appellant by Shri Umesh Takkar, CA & Shri Saurabh Nagpal, C…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Shri Laxmi Prasad Sahu, Accountant Member The 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) Revenue by: Shri Sumer Singh Meena, CIT-DR Assessee by: Shri Narendra Sharma, Advocate Date of hearing: 31/05/2022 Date of pronouncement: 16/08/2022 O R D E R Per: L.P. Sahu, A.M. This is an appeal filed by the Revenue against the order o…

The ITO, Ward-3(3)(11), Ahmedabad vs. Shri Rupal Bhupendrasingh Sandhu, Ahmedabad

In the result, the appeal of the assessee is allowed for ITA

ITA 2953/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad08 Jun 2022AY 2012-13

Bench: Hearing Of An Appeal.”

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.J. Vyas, Sr. D.R
Section 143(2)Section 148Section 2(14)Section 234ASection 271

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Rupal Bhupendrasingh The ITO, Sandhu, A-8, Himandri Ward-3(3)(1), Flats, Nr. Judges Bunglow Vs Ahmedabad Road, Vastrapur, (Respondent) Ahmedabad PAN: BOOPS5329P (Appellant) Assessment Year 2012-13 The ITO, Rupal Bhupendrasingh Ward-3(3)(1), Sandhu, Ahmedabad Vs A-8, Himandri Flats, (Appellant) Nr. Judges Bunglow Road, Vastrapur, Ahmedabad PAN: BOOPS5329P (Respondent) Assessee by: Shri Hem Chhajed, A.R. Revenue by: Shri N.J. Vyas, Sr. D.R…

Shri Rupal Bhupendrasingh Sandhu, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(11), Ahmedabad

In the result, the appeal of the assessee is allowed for ITA

ITA 2626/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad08 Jun 2022AY 2012-13

Bench: Hearing Of An Appeal.”

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.J. Vyas, Sr. D.R
Section 143(2)Section 148Section 2(14)Section 234ASection 271

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Rupal Bhupendrasingh The ITO, Sandhu, A-8, Himandri Ward-3(3)(1), Flats, Nr. Judges Bunglow Vs Ahmedabad Road, Vastrapur, (Respondent) Ahmedabad PAN: BOOPS5329P (Appellant) Assessment Year 2012-13 The ITO, Rupal Bhupendrasingh Ward-3(3)(1), Sandhu, Ahmedabad Vs A-8, Himandri Flats, (Appellant) Nr. Judges Bunglow Road, Vastrapur, Ahmedabad PAN: BOOPS5329P (Respondent) Assessee by: Shri Hem Chhajed, A.R. Revenue by: Shri N.J. Vyas, Sr. D.R…

Shaik Abdul Aziz, Karimnagar vs. Income Tax Officer, Ward-1, Karimnagar

Appeal are allowed for statistical purposes

ITA 1564/HYD/2017[2013-14]Status: DisposedITAT Hyderabad27 Mar 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.C. Gangaiah, ARFor Respondent: Shri Nilajan Dey, DR
Section 143(2)Section 143(3)Section 148Section 151Section 153(2)Section 68

…51/2017-A&PAC-1; v. ITAT, Hyderabad in the case of Mr. Nitin Kumar Shah, Vs. ACIT in ITA No. 1489/Hyd/2012. Dt. 11-10-2013; vi. CIT Vs. Qatalys Software Technologies Limited [308 ITR 249]; vii. Trustees of H.E.H. The Nizam’s Supplemental Family Trust Vs. CIT [244 ITR 381]; 4. Ld.DR, on the other hand, relied on the order of Ld.CIT(A) and further submitted a copy of the order sheet to highlight that Assessing Officer has reason to believe the escapement of income. Further, he relied on the case of Purviben Snehalbhai Panchhigar Vs. ACIT [409 ITR 124] (Guj) on the issue of addition made by the Assessing Officer.…

Shaik Abdul Aziz, Karimnagar vs. Income Tax Officer, Ward-1, Karimnagar

Appeal are allowed for statistical purposes

ITA 1563/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Mar 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.C. Gangaiah, ARFor Respondent: Shri Nilajan Dey, DR
Section 143(2)Section 143(3)Section 148Section 151Section 153(2)Section 68

…51/2017-A&PAC-1; v. ITAT, Hyderabad in the case of Mr. Nitin Kumar Shah, Vs. ACIT in ITA No. 1489/Hyd/2012. Dt. 11-10-2013; vi. CIT Vs. Qatalys Software Technologies Limited [308 ITR 249]; vii. Trustees of H.E.H. The Nizam’s Supplemental Family Trust Vs. CIT [244 ITR 381]; 4. Ld.DR, on the other hand, relied on the order of Ld.CIT(A) and further submitted a copy of the order sheet to highlight that Assessing Officer has reason to believe the escapement of income. Further, he relied on the case of Purviben Snehalbhai Panchhigar Vs. ACIT [409 ITR 124] (Guj) on the issue of addition made by the Assessing Officer.…

Sultana Rafat, Karimnagar vs. Income Tax Officer, Ward-1, Karimnagar

Appeal are allowed for statistical purposes

ITA 1562/HYD/2017[2013-14]Status: DisposedITAT Hyderabad27 Mar 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.C. Gangaiah, ARFor Respondent: Shri Nilajan Dey, DR
Section 143(2)Section 143(3)Section 148Section 151Section 153(2)Section 68

…51/2017-A&PAC-1; v. ITAT, Hyderabad in the case of Mr. Nitin Kumar Shah, Vs. ACIT in ITA No. 1489/Hyd/2012. Dt. 11-10-2013; vi. CIT Vs. Qatalys Software Technologies Limited [308 ITR 249]; vii. Trustees of H.E.H. The Nizam’s Supplemental Family Trust Vs. CIT [244 ITR 381]; 4. Ld.DR, on the other hand, relied on the order of Ld.CIT(A) and further submitted a copy of the order sheet to highlight that Assessing Officer has reason to believe the escapement of income. Further, he relied on the case of Purviben Snehalbhai Panchhigar Vs. ACIT [409 ITR 124] (Guj) on the issue of addition made by the Assessing Officer.…

Trustees of H.E.H. the Nizam's Supplemental Family Trust v. CIT (109 Taxmann 193) — Cited in 8 Judgments | BharatTax