Vishwanath Prasad Ashok Kumar Sarraf v. CIT & Ors.

327 ITR 190High Court2010#24500 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2016 to 2022.

Judgments citing Vishwanath Prasad Ashok Kumar Sarraf v. CIT & Ors.

ACIT(Central)-1, Indore vs. Shri Raunak Maru, Indore

The appeals of the Revenue are dismissed

ITA 27/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

…mpleted covering this year also. Learned counsel appearing for the assessee, on the other hand, relied on the decision of the Allahabad High Court in Vishwanath Prasad Ashok Kumar Sarraf vs. CIT & Ors. (2010) 43 DTR (All) 305: (2011) 235 CTR (All) 367: (2010) 327 ITR 190 (All) and a decision of the Bombay High Court in Smt. Mira Ananta Naik &Ors. vs. Dy. CIT (Inv.) & Ors. (2009) 221 CTR (Bom) 149 : (2008) 15 DTR (Bom) 8, and contended that income assessed in a block assessment under s. 158BC cannot be again brought to tax under s. 147 after the appellate authority cancels or modifies the block assessment. However…

ACIT(Central)-1, Indore vs. Shri Rajul Bhargava, Indore

The appeals of the Revenue are dismissed

ITA 26/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

…mpleted covering this year also. Learned counsel appearing for the assessee, on the other hand, relied on the decision of the Allahabad High Court in Vishwanath Prasad Ashok Kumar Sarraf vs. CIT & Ors. (2010) 43 DTR (All) 305: (2011) 235 CTR (All) 367: (2010) 327 ITR 190 (All) and a decision of the Bombay High Court in Smt. Mira Ananta Naik &Ors. vs. Dy. CIT (Inv.) & Ors. (2009) 221 CTR (Bom) 149 : (2008) 15 DTR (Bom) 8, and contended that income assessed in a block assessment under s. 158BC cannot be again brought to tax under s. 147 after the appellate authority cancels or modifies the block assessment. However…

DCIT, Circle - 8, Kolkata vs. M/S. Premier Road Carriers Ltd., Kolkata

In the result appeal by the Revenue is dismissed

ITA 960/KOL/2011[2000-01]Status: DisposedITAT Kolkata02 Dec 2016AY 2000-01

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri N.V.Vasudevan, Jm ] I.T.A No. 960/Kol/2011 Assessment Year : 2000-01 D.C.I.T., Circle-8, -Vs.- M/S. Premier Road Carriers Ltd. Kolkata Kolkata [Pan : Aabcr8968E] (Appellant) (Respondent) For The Appellant : Shri S.S.Alam, Addl. Cit For The Respondent : Shri Sallong Yaden, Addl.Cit Date Of Hearing : 23.11.2016. Date Of Pronouncement : 2.12.2016. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.S.Alam, Addl. CITFor Respondent: Shri Sallong Yaden, Addl.CIT
Section 131Section 132Section 143(3)Section 158B

…ent of total income of the Assesse for that year. In this regard he placed reliance on several decisions. We will make a reference to only one such decision which is identical to the facts of the present case viz., Vishwanath Prasad Ashok Kumar Sarraf Vs. CIT 327 ITR 190 (All). 20. His next submission was that in an assessment u/s.147 of the Act there cannot be a protective assessment and such protective assessment by itself will be sufficient to hold that the proceedings u/s.147 of the Act are not validly initiated. In this regard he drew our attention to several decisions the main decision in this regard being…

Vishwanath Prasad Ashok Kumar Sarraf v. CIT & Ors. (327 ITR 190) — Cited in 3 Judgments | BharatTax