United Commercial Bank v. Commissioner of Income-tax

137 ITR 434High Court1982#22460 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2024.

Judgments citing United Commercial Bank v. Commissioner of Income-tax

Jewel India Jewellers, Kolkata vs. DCIT, Cen. Cir. 4(4), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1396/KOL/2023[2017-18]Status: DisposedITAT Kolkata22 Mar 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115BSection 133ASection 139(1)Section 143(3)Section 68

…n the same was not decided by the Ld. CIT(A) despite of having all the facts and contentions of the assessee before him. The Ld. A.R in defense of argument relied on the series of judgments namely United Commercial Bank v. Commissioner of Income-tax in [1982] 137 ITR 434 (Cal) and M.G. Sahani & Co. vs. Collector of Central Excise in [1994] 73 ELT 3 (SC) . 4 I.T.A. Nos. 1395 & 1396/Kol/2023 Assessment Years: 2017-18 Jewel India Jewellers 7. Considering the rival contention and facts available on record, we are of the view that restoring the issue to the file of Ld. CIT(A) would unnecessary waste of time and effor…

Jewel India Jewellers, Kolkatqa vs. DCIT, Cen. Cir. 4(4), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1395/KOL/2023[2017-18]Status: DisposedITAT Kolkata22 Mar 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115BSection 133ASection 139(1)Section 143(3)Section 68

…n the same was not decided by the Ld. CIT(A) despite of having all the facts and contentions of the assessee before him. The Ld. A.R in defense of argument relied on the series of judgments namely United Commercial Bank v. Commissioner of Income-tax in [1982] 137 ITR 434 (Cal) and M.G. Sahani & Co. vs. Collector of Central Excise in [1994] 73 ELT 3 (SC) . 4 I.T.A. Nos. 1395 & 1396/Kol/2023 Assessment Years: 2017-18 Jewel India Jewellers 7. Considering the rival contention and facts available on record, we are of the view that restoring the issue to the file of Ld. CIT(A) would unnecessary waste of time and effor…

DCIT, Dehradun vs. M/S. Shri Krishna Educational Trust, Kurukshetra

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 3236/DEL/2013[2008-09]Status: DisposedITAT Delhi05 Feb 2016AY 2008-09

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Sujit Kumar, Senior DR
Section 10

…Court has held that violation of natural justice makes the order a nullity. Ld. AR also cited the following judgments :- (i) M.G. Shahani & Co. (Delhi) Ltd. vs. Collector of Central Excise – 1994 (73) ELT 3 (SC); (ii) United Commercial Bank vs. CIT – (1982) 137 ITR 434 (Cal.); 3 ITA No.3236/Del./2013 (iii) Maharani Kanak Kumar Sahiba vs. CIT (1955) 28 ITR 462 (Pat.); (iv) Karnataka Wakf Board vs. State of Karnataka – AIR 1996 Kar. 55; (v) Ghasi Ram Dayanand vs. CST – 92 STC 478 5. We have heard both the sides. We are, however, not convinced by the aforesaid argument of the ld. AR because of the facts and ci…

United Commercial Bank v. Commissioner of Income-tax (137 ITR 434) — Cited in 3 Judgments | BharatTax