Section 34(3) of the Income Tax Act

27 judgments on BharatTax turn on Section 34(3).

Judgments on Section 34(3)

Kiritbhai Bhikhabhai Patel, Na vs. Arivs.ITO, Ward-3, Navsari

In the result, both appeal of the assessee and Revenue are allowed for statistical purposes

ITA 965/SRT/2024[2017-18]Status: DisposedITAT Surat25 Apr 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.965/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Kiritbhai Bhikhabhai Patel Income Tax Officer, Ward-3, बनाम/ 48, Paradi, Balak Valsad, Navsari, Room No.206, Income Vs. Navsari-396 475 Tax Officer, Char Pool, Awabaug, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.830/Srt/2024 Assessment Year: (2017-18) Income Tax Officer, Ward-3, Navsari, Kiritbhai Bhikhabhai Patel बनाम/ Room No.206, Income Tax Officer, 48, Paradi, Arak Valsad, Vs. Char Pool, Awabaug, Navsari-396 Navsari-396 475 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 144Section 250Section 251(1)(a)

Income Tax Officer, Ward-3, Na vs. Ari, Navsarivs.Kiritbhai Bhikhabhai Patel, Navsari

In the result, both appeal of the assessee and Revenue are allowed for statistical purposes

ITA 830/SRT/2024[2017-18]Status: DisposedITAT Surat25 Apr 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.965/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Kiritbhai Bhikhabhai Patel Income Tax Officer, Ward-3, बनाम/ 48, Paradi, Balak Valsad, Navsari, Room No.206, Income Vs. Navsari-396 475 Tax Officer, Char Pool, Awabaug, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.830/Srt/2024 Assessment Year: (2017-18) Income Tax Officer, Ward-3, Navsari, Kiritbhai Bhikhabhai Patel बनाम/ Room No.206, Income Tax Officer, 48, Paradi, Arak Valsad, Vs. Char Pool, Awabaug, Navsari-396 Navsari-396 475 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 144Section 250Section 251(1)(a)

M/S M.B. Patil Constructions Ltd vs. The Executive Engineer and Anr

WP/223253/2020HC Karnataka15 Jul 2022

Bench: The Hon’Ble Mr.Justice S.Vishwajith Shetty W.P.No.223253/2020 (Gm-Res) C/W W.P.No.223254/2020 (Gm-Res), W.P.No.223255/2020 (Gm-Res), W.P.No.223256/2020 (Gm-Res) Between: M/S. M.B.Patil Constructions Ltd., Having Corporate Office At 2Nd Floor, Commercial Building No.1, Opp. Income Tax Building, Shankarsheth Road, Swaragate, Pune - 411 042, Maharashtra State. Rep. By Sri M.S.Mallikarjuna By His Gpa Holder, Sri Dhanaji Venkatrao Patil, Aged About 43 Years, Occ: Business, R/O Plot No.10, Konark Aditya Block, Golibar Maidan Chowk, Camp Pune - 411 001. …Petitioner

Section 34Section 34(3)Section 5

M/S Jupitors Radios Regd vs. DCIT Special Range X

The appeals are dismissed, with no

ITA/391/2005HC Delhi14 Nov 2017

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 155Section 2Section 260ASection 32ASection 32A(5)Section 35A

Hungerford Investment Trust Ltd vs. Income Tax Officers and Ors

CIVIL APPEAL No. 474/1984Supreme Court17 Feb 1998

Bench: 2 Judges

Section 23Section 23(2)Section 31Section 31(4)Section 34Section 34(3)Section 42

Bhagwan Das Sita Ram vs. Commissioner of Income-Tax

CIVIL APPEAL No. 1168/1973Supreme Court05 Mar 1984

Bench: 2 Judges

C.I.T. Bombay vs. Onkarmal Meghraj (H.U.F.) & Ors

In the result we find ourselves unable to concur in the decision or the rea-

CIVIL APPEAL No. 2263/1969Supreme Court16 Aug 1973

Bench: 2 Judges

Section 34(1)Section 34(1)(a)

C. I. T. Andhra Pradesh vs. M/S. Vadde Pallaiah & Co

CIVIL APPEAL No. 1682/1970Supreme Court08 Mar 1973

Bench: 3 Judges

Section 26ASection 66

Commissioner of Income Tax, U.P vs. M/S. Mohd. Shakoor Mohd. Bashir

In the result these appeals fail and they are dismissed with:

CIVIL APPEAL No. 337/1970Supreme Court12 Dec 1972

Bench: 2 Judges

Section 34(3)

Pillani Investment Corporation Ltd vs. I.T.O. Award, Calcutta & Anr

In the result the appeal fails and is dismissed

CIVIL APPEAL No. 7/1968Supreme Court23 Nov 1971

Bench: 4 Judges

Section 23ASection 9

Commissioner of Income Tax, Assam, Tripura, Manipur & Nagaland vs. M/S. Rameshwari Lal Sanwarmal

In the result Civil Appeals Nos

CIVIL APPEAL No. 1956/1969Supreme Court22 Sept 1971

Bench: 2 Judges

Punjab Produce and Trading Co. Ltd vs. C.I.T West Bengal, Calcutta

In the result this appeal fails and it is dismissed with costs

CIVIL APPEAL No. 1344/1967Supreme Court29 Jul 1971

Bench: 2 Judges

Commissioner of Income Tax, West Bengal vs. Balkrishan Malhotra

In the result this appeal fails and the same is dismissed

CIVIL APPEAL No. 1391/1967Supreme Court28 Jul 1971

Bench: 2 Judges

Section 34(3)

Estate of Late Rangalal Jajodia vs. Commissioner of Income-Tax, Madras

CIVIL APPEAL No. 2332/1966Supreme Court19 Nov 1970

Bench: 5 Judges

Commissioner of Income-Tax, Punjab vs. Kulu Valley Transport Co. (P) Ltd

CIVIL APPEAL No. 859/1966Supreme Court30 Apr 1970

Bench: 3 Judges

Section 22Section 24(2)Section 3

Commissioner of Income Tax, Patiala vs. The Ambala Flour Mills

CIVIL APPEAL No. 1277/1966Supreme Court27 Apr 1970

Bench: 3 Judges

Daffadar Bhagat Singh & Sons vs. The Income-Tax Officer, A-Ward, Ferozepore

CIVIL APPEAL No. 962/1966Supreme Court22 Aug 1968

Bench: 2 Judges

Bhanji Bagawandas vs. Commissioner of Income-Tax, Madras

CIVIL APPEAL No. 1984/1966Supreme Court18 Jul 1967

Bench: 3 Judges

M.M.Parikh Income Tax Officer, Special Investigation Circle-B, Ahmedabad vs. Navanagar Transport & Industries Ltd. & Anr

The appeal is allowed and the petition filed by the assessee is

CIVIL APPEAL No. 1082/1965Supreme Court01 Nov 1966

Bench: 3 Judges

Section 23A

Commissioner of Income-Tax, Calcutta vs. Bidhu Bhushan Sarkar (Dead) Through His Legal Representative Mihir Kumar Sarkar

CIVIL APPEAL No. 401/1965Supreme Court03 Oct 1966

Bench: 3 Judges