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“Section 4(3)(v)”

Section References (mined)Section 4Section 4(3)(v)9 judgments

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

ITA 2985/DEL/2025[2022-23]Status: DisposedITAT Delhi17 Dec 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

Commissioner of Income Tax v. Shaw Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and "must be due to the over anxiety of the draftsman to make this clear beyond possibility

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

ITA 2984/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

Commissioner of Income Tax v. Shaw Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and "must be due to the over anxiety of the draftsman to make this clear beyond possibility

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

ITA 2983/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

Commissioner of Income Tax v. Shaw Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and "must be due to the over anxiety of the draftsman to make this clear beyond possibility

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

ITA 2982/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

Commissioner of Income Tax v. Shaw Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and "must be due to the over anxiety of the draftsman to make this clear beyond possibility

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

ITA 2966/DEL/2025[2021-22]Status: DisposedITAT Delhi17 Dec 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

Commissioner of Income Tax v. Shaw Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and "must be due to the over anxiety of the draftsman to make this clear beyond possibility

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

ITA 2813/DEL/2025[2020-21]Status: DisposedITAT Delhi17 Dec 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

Commissioner of Income Tax v. Shaw Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and "must be due to the over anxiety of the draftsman to make this clear beyond possibility

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

ITA 2812/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Dec 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

Commissioner of Income Tax v. Shaw Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and "must be due to the over anxiety of the draftsman to make this clear beyond possibility

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

ITA 2761/DEL/2025[2018-19]Status: DisposedITAT Delhi17 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

Commissioner of Income Tax v. Shaw Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and "must be due to the over anxiety of the draftsman to make this clear beyond possibility

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

ITA - 180 / 2001HC Delhi23 Mar 2016
Section 139Section 13A

145/2001 & 180/2001 Page 43 of 71 Wallace & Co. AIR 1932 PC 138, in the context of the Income Tax Act, 1922, held that Section 4(3)(v) of that Act was only clarificatory and “must be due to the over anxiety of the draftsman to make this clear beyond possibility