Vishwanath Jhunjhunwala v. State of U.P

4 SCC 437Supreme Court of India2004#24828 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Judgments citing Vishwanath Jhunjhunwala v. State of U.P

Mr.P.C.Jose, Cochin vs. DCIT, Cochin

In the result, the assessee’s appeal is dismissed, and the Revenue’s appeal is partly allowed and partly allowed for statistical purposes

ITA 54/COCH/2012[2008-09]Status: DisposedITAT Cochin23 Apr 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Dasp.C. Jose Deputy Commissioner Of Prop. Brothers Agencies Income Tax, Circle-2(1) Jews Street Vs. Kochi Ernakulam 682031 [Pan: Abbpj8250F] (Appellant) (Respondent) Deputy Commissioner Of P.C. Jose Income Tax, Circle-2(1) Prop. Brothers Agencies Kochi Vs. Jews Street Ernakulam 682031 [Pan: Abbpj8250F] (Appellant) (Respondent)

For Appellant: ----- None -----For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)

…se law in the matter is legion, and we may cite some: Mazagaon Dock Ltd. v. CIT [1958] 34 ITR 368 (SC); State of AP v. H. Abdul Bakshi & Bros. [1964] 15 STC 644 (SC); CIT v. A. Dharma Reddy [1969] 73 ITR 751 (SC); Vishwanath Jhunjhunwala v. State of UP [2004] 4 SCC 437 (SC), et. al. On facts, Sh. Das, the ld. CIT-DR, has culled out the relevant details from the assessee’s paper- book (APB-1) as Statements A & B, at pages 21-23 of DPB-2. The same are appended as AnnexuresA1 & A2 to his Order, exhibit as they do the assessee’s activity insofar as the impugned land transactions are concerned. Annexure A3 is the stat…

Anand R Bahl, Mumbai vs. DCIT RG 20(3), Mumbai

In the result, the appeals by the assessee are dismissed and that by the Revenue is allowed for statistical purposes

ITA 7706/MUM/2011[2007-08]Status: DisposedITAT Mumbai20 Jul 2016AY 2007-08

Bench: Shri Sanjay Arora & Shri Pawan Singh

For Appellant: Shri Hiten M. Vasant (AR)For Respondent: Shri B. Pruseth (DR)

Section 2(14)

…f making profit. The word is of wide import, the underlying idea being of continuous exercise of an activity. The definition is in fact not exhaustive, and is to be construed in a broad sense [refer, inter alia, Vishwanath Jhunjhunwala v. State of U.P. [2004] 4 SCC 437; CIT v. A. Dharma Reddy [1969] 73 ITR 751, 755, (SC); Venkataraman Aiyar, J., speaking for the court in Mazagaon Dock Ltd. v. CIT(A) [1958] 34 ITR 368, 376 (SC); and CIT vs. National Mutual Life Association of Australasia Ltd. [1993] 1 ITR 350 (Bom). The word means almost anything which is an occupation or duty requiring attention as distinguished…

Samyak Consultancy P.Ltd, Mumbai vs. ITO WD 9(3)(1), Mumbai

In the result, appeal filed by the assessee stands dismissed

ITA 2303/MUM/2011[2007-08]Status: DisposedITAT Mumbai24 Jun 2016AY 2007-08

Bench: Shri Sanjay Arora & Shri Pawan Singh

Section 143(3)Section 14ASection 28

…f making profit. The word is of wide import, the underlying idea being of continuous exercise of an activity. The definition is infact not exhaustive, and is to be construed in a broad sense [refer, inter alia, Vishwanath Jhunjhunwala v. State of U.P., (2004) 4 SCC 437; CIT v. A. Dharma Reddy (1969) 73 ITR 751, 755, (SC); Venkataraman Aiyar, J., speaking for the court in Mazagaon Dock Ltd. v. CIT(A) [(1958) 34 ITR 368, 376 (SC); and National Mutual Life Association of Australasia Ltd., (1993) 1 ITR 350 (Bom)]. The word means almost anything which is an occupation or duty requiring attention as 7 स"यक कंस"ट"सी "ा…