Vikram Singh v. Cit

111 Taxmann.com 119High Court2019#2544 most cited

What is Vikram Singh v. Cit authority for?

An Additional Commissioner's sanction is valid for issuing a notice under Section 148, as the definition of 'Joint Commissioner' in Section 2(28C) is inclusive and encompasses an Additional Commissioner. Therefore, a notice issued with such sanction is not without jurisdiction.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2024.

Also referred to as

Vikram Singh v CIT · Section 148 · Section 2(28C) · Joint Commissioner · Additional Commissioner · validity of notice · assessment without jurisdiction · High Court Allahabad

Sections most often in play

Section 115BBESection 143(2)Section 144Section 153ASection 153DSection 271AAB(1A)Section 69CSection 132

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 271aab(1a)section 37bsection 271aaatime barred assessmentsection 245dsection 144basection 153a(1)(a)income tax settlement commissionpaper company

Judgments citing Vikram Singh v. Cit

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1272/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai vs. DCIT, CC- 8(2), Mumbai

ITA 1271/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai

ITA 1270/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai-400020

ITA 1268/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai-20

ITA 1267/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…