Union of India v. Banwari Lal Agarwal

238 ITR 461Reported decision1999#20110 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2018.

Judgments citing Union of India v. Banwari Lal Agarwal

SHRI JAGDISH PRASAD GOEL,KOLKATA vs. DCIT, CIRCLE - 43, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2121/KOL/2017[2008-09]Status: DisposedITAT Kolkata27 Jun 2018AY 2008-09

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am] I.T.A No. 2121/Kol/2017 Assessment Year : 2008-09 Shri Jagdish Prasad Goel -Vs- Dcit, Circle-43, Kolkata [Pan: Affpg 1693 B] (Appellant) (Respondent)

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Pinaki Mukherjee, Addl. CIT
Section 133ASection 250

…held that "It is the settled position in law that there cannot be estoppels against a statute. There is no provision in the statute which permits a compromise assessment. The above position was indicated by the Apex Court in UOI vs. Banwari Lal Agarwal (1999) 238 ITR 461. It cannot be laid down as a principle of universal application that whenever an assessment has been completed by accepting the offer of an assessee, no penalty can be imposed. It has not been so observed by the Apex ITA No.6076/Del/2012 AY 2009-10 Sh. Haripal Singh Court in Sir Shadilal Sugar and General Mills Ljtd. Vs. CIT (1987) reported in 16…

ACIT, BANGALORE vs. SHRI. DILIP RANJREKAR, BANGALORE

ITA 858/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, Circle-1(2)(1), Bengaluru. . Appellant Vs. Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Respondent Pan No. – Aanpr4015M.

For Appellant: Shri H.N Khincha, C.AFor Respondent: Smt. Padmameenakshi, JCIT
Section 10(12)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Asst. Commissioner of Income-tax, Circle-1(2)(1), Bengaluru. . Appellant Vs. Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Respondent PAN No. – AANPR4015M. CO No.28/Bang/2017 (Asst. Year – 2012-13) Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Appellant Vs. The Asst. Commissioner of Income-tax, Circle-1(2)(1), Bangalore. . Respondent Revenue by : Smt. Padmameenakshi, JCIT Assessee by : S…

ARADHYA STEEL WIRES PVT LTD.,,DAVANGERE vs. DCIT, DAVANGERE

ITA 1200/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, Circle-1(2)(1), Bengaluru. . Appellant Vs. Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Respondent Pan No. – Aanpr4015M.

For Appellant: Shri H.N Khincha, C.AFor Respondent: Smt. Padmameenakshi, JCIT
Section 10(12)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Asst. Commissioner of Income-tax, Circle-1(2)(1), Bengaluru. . Appellant Vs. Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Respondent PAN No. – AANPR4015M. CO No.28/Bang/2017 (Asst. Year – 2012-13) Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Appellant Vs. The Asst. Commissioner of Income-tax, Circle-1(2)(1), Bangalore. . Respondent Revenue by : Smt. Padmameenakshi, JCIT Assessee by : S…

HARIPAL SINGH,,NEW DELHI vs. ACIT, NEW DELHI

In the result we allow ground no

ITA 6076/DEL/2012[2009-10]Status: DisposedITAT Delhi07 Oct 2015AY 2009-10

Bench: Shri H.S. Sidhu & Shri J. S. Reddy

For Appellant: Shri. V.K. Garg, Adv. & Sh. Anil Chopra, FCAFor Respondent: Shri. Robin Rawal, Sr.DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145ASection 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. S. REDDY, ACCOUNTANT MEMBER I.T.A. No. 6076/Del/2012 Assessment Years: 2009-10 Sh. Haripal Singh Vs. ACIT 11, K.G. Marg Circle-31(1), New Delhi. New Delhi. PAN: AAAPS5889F (ASSESSEE) (RESPONDENT) Assessee by: Shri. V.K. Garg, Adv. & Sh. Anil Chopra, FCA Revenue by: Shri. Robin Rawal, Sr.DR. ORDER PER J. S. REDDY, AM: This is an appeal filed by the assessee directed against the order of CIT(Appeals)-XXVI, New Delhi for the assessment year 2009-10. 2. Facts of the case are that the assessee is an in…

Union of India v. Banwari Lal Agarwal (238 ITR 461) — Cited in 4 Judgments | BharatTax