Section 34 of the Income Tax Act

The decision most relied on for Section 34 is CIT v. Lanco Industries Ltd. (242 ITR 357), cited in 9 of the 288 judgments on BharatTax that turn on this section.

Leading authorities on Section 34

CIT v. Lanco Industries Ltd.
242 ITR 357 · 2000 · High Court
9
citing judgments
PCIT v. Salarpuria Simplex Dwelling LLP
143 Taxmann.com 35 · 2022 · High Court
6
citing judgments
Baldev Singh v. ITO
104 Taxmann.com 99 · 2019 · High Court
5
citing judgments

Judgments on Section 34

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infraspace Private Limited, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 547/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

Jas Infraspace Pvt. Ltd., Ahmedabad vs. DCIT, Circle-2(2)(1), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 398/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infra Space Private Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2131/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infra Space Private Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2130/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

Mr. C M Gautam vs. State of Karnataka

WP/13756/2020HC Karnataka10 Jan 2022

Bench: The Hon’Ble Mr. Justice Sreenivas Harish Kumar

Section 120Section 120BSection 34Section 420Section 482

Commissioner of Income Tax (International Taxation)-2, Delhi vs. Pt Lp Display Indonesia

ITA/145/2021HC Delhi21 Sept 2021

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 34Section 89

Smt M Manjula vs. State of Karnataka

WP/4333/2021HC Karnataka28 Apr 2021

Bench: The Hon’Ble Mr. Justice P.S. Dinesh Kumar Writ Petition No.4333 Of 2021 (Gm-Police) Between :

Pr Commissioner of Income Tax - 04, New Delhi vs. Hcl Comnet Systems and Services Ltd

ITA/66/2021HC Delhi24 Mar 2021

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE TALWANT SINGH

Special Land Acquisition Officer, Shivamogga vs. The Income Tax Officer, TDS Ward-1, Davangere

In the result, the appeals of the assessee as well as Revenue are allowed for statistical purposes

ITA 642/BANG/2020[2014-15]Status: DisposedITAT Bangalore27 Jan 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Nitish Ranjan, C.AFor Respondent: Shri Muzaffar Hussain, CIT (D.R)
Section 10(37)Section 133ASection 18Section 201Section 201(1)Section 23Section 28Section 34Section 45(5)

Income Tax Officer, TDS Ward - 1, Davanagere vs. M/S. Special Land Acquisition Officer, Shivamogga

In the result, the appeals of the assessee as well as Revenue are allowed for statistical purposes

ITA 1421/BANG/2019[2014-15]Status: DisposedITAT Bangalore27 Jan 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Nitish Ranjan, C.AFor Respondent: Shri Muzaffar Hussain, CIT (D.R)
Section 10(37)Section 133ASection 18Section 201Section 201(1)Section 23Section 28Section 34Section 45(5)

M/S. Harsha Engineers Ltd., Ahmedabad vs. The Dy.Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 1735/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad05 Oct 2020AY 2013-14

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Singh"नधा"रण वष"/ Asstt.Year: 2013-14 Harsha Engineers Ltd. Dcit, Cir.2(1)(1) Ahmedabad. Sarkhej Bavla Road Vs. Changodar Ahmedabad 382 213. Pan : Aaach 4828 C

For Respondent: Shri L.P. Jain, Sr.DR
Section 143(2)Section 143(3)Section 148

Pr. Commissioner of Income Tax Shimla vs. Ms Solan District Truck Operators Transport Cooperative Society Ltd Darlaghat Through Its President

ITA/3/2020HC Himachal Pradesh27 Aug 2020

Bench: This Court. 2. On 29Th March 2019, The State Of Hp Filed The Objections Under Section 34 Of The Arbitration & Conciliation Act, 1996 (After Now Called ‘The Arbitration Act’) Against The Award Of Ld. Arbitrator Announced On 8Th December 2018. Since The Period Of Three Months Expired On 9Th March, Hence The Objections Accompanied An Application Under Section 34 Of The Arbitration Act To Condone The Delay On The Grounds That The Objections Were Filed Within Permissible 30 Days After The Expiry Of The Statutory Period Of Three Months. 1Whether Reporters Of Local Papers May Be Allowed To See The Judgment?

For Appellant: Mr. B.C. Negi, Senior Advocate with Mr. Parvesh Negi
Section 34

Surender, Gurgaon vs. ITO), Ward-4(3), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 7589/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Apr 2020AY 2013-14

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 7589/Del/2018 : Asstt. Year : 2013-14 Surender, Vs Income Tax Officer, C/O Y S R & Associates, Plot No. Ward-4(3), 214, Basement , Near Vigilance Gurgaon Office, Sector-47, Gurgoan, Haryana-122001 (Appellant) (Respondent) Pan No. Cyips9304R Assessee By : Sh. Sudhir Yadav, Ca Revenue By : Sh. N. K. Choudhary, Cit Dr Date Of Hearing: 08.01.2020 Date Of Pronouncement: 27.04.2020

For Appellant: Sh. Sudhir Yadav, CAFor Respondent: Sh. N. K. Choudhary, CIT DR
Section 10(37)Section 144Section 19Section 28Section 34Section 4Section 56(2)(viii)Section 57(1)(v)

The Commissioner vs. M/S Vijaya Bank

Appeals are allowed in part

ITA/376/2015HC Karnataka22 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 201Section 302Section 374(2)

Shrimati Harmohinder Kaur, Jalandhar vs. Deputy Commissioner of Income Tax, Officer Central Circle-II, Jalandhar

In the result, the appeal filed by the assessee stands allowed

ITA 568/ASR/2018[2009-10]Status: DisposedITAT Amritsar15 Jan 2020AY 2009-10

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2009-10

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 250(6)Section 292C

Commissioner of Income Taxexemption vs. Saraswati Sishu Vidya Mandir

The appeal is allowed as at above

ITA/8/2017HC Orissa11 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: Mr. Pradeep Modi & Sarvendra Kumar, Advocates
Section 34Section 37(1)(b)Section 3A

Commissioner of Income Tax vs. Benetton India Pvt. Ltd

ITA/473/2018HC Delhi06 Dec 2019

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Respondent: Mr. Vineet Sinha and Mr. Manmeet Singh
Section 34

Sri Sunil Kumar Sharma vs. The Principal Director of

WA/3612/2019HC Karnataka17 Sept 2019

Bench: The Hon’Ble Mr.Justice K.N.Phaneendra

Section 34Section 439

Shree Ganpati Educational Society, Ghaziabad vs. JCIT, Ghaziabad

The appeal of the assessee is allowed

ITA 2586/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jul 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Alok Gupta, CAFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 11Section 12Section 143Section 2(15)Section 80

Sri.Abdul Kareem, Ernakulam vs. The ITO, Aluva

In the result, the appeal filed by the assessee is allowed

ITA 123/COCH/2019[2014-15]Status: DisposedITAT Cochin17 Jul 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.T.John GeorgeFor Respondent: Sri.Shantom Bose
Section 143(2)Section 143(3)Section 145ASection 153Section 263Section 28Section 56Section 56(2)(viii)Section 57