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Suwalka And Suwalka Properties And ... vs Acit, Central Cirlce, Kota, Kota, ... on 3 October, 2024

Suwalka and Suwalka Properties and Builders Pvt. Ltd. vs. ACIT S. No. Particulars Page No. Hon'ble Supreme Court 1 Dhakeswari Cotton Mills Ltd vs. Commissioner of Income-tax [1954] 26 ITR 775 1-14 (SC) 2 Umacharan Shaw & Bros vs. Commissioner of Income-tax [1959] 37 ITR 271 (SC) 15-26 3 Lalchand Bhagat Ambica Ram Vs. CIT (1959) 37 ITR 288 (SC) 27-51 4 Lakhmichand Baijnath V. CIT [1959] 35 ITR 416 (SC) 52-61 5 Tin Box Co. Vs CIT 249 ITR 216 (SC) 62-63 6 AnirudhsinhjiKaransinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 64-69 7 Radhasoami Satsang vs. CIT (1991) 100 CTR (SC) 267 : (1992) 193 ITR 321 (SC) 71-75 Jurisdictional Rajasthan High Court 8 Smt. Harshila Chordia vs Income-tax Officer Appeal No. 4 of 2002 NOVEMBER 7, 76-80 2006 [2008] 298 ITR 349 (Rajasthan) Other High Courts 9 CIT vs. Kapil Nagpal, DBITA 609/2014 (Delhi HC) 81-89 10 Goyal Gases (P.)
Income Tax Appellate Tribunal - Jaipur Cites 88 - Cited by 0 - Full Document

Naseem Zafar, New Delhi vs Ito, Ward-46(3), New Delhi on 11 February, 2019

NEW DELHI ITA No. 2835/Del/2015 (Assessment Year: 2012-13) Smt. Tripat Kaur Date of pronouncement 09/10/2018 "...If authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorized under other circumstances than those as defined. It is also established principle of law that if a particular authority has been designated to perform an action on any particular issue, then it is that authority alone who should do that action. We draw support from various decision of Honorable High courts in 346 ITR 343 ( Bom) , 345 ITR 223 ( del ) and also of the Honourable supreme court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 where in hon. Supreme court held as under :-
Income Tax Appellate Tribunal - Delhi Cites 74 - Cited by 0 - Full Document

Rima Maheshwari, New Delhi vs Ito, Ward- 61(2), New Delhi on 1 March, 2019

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI ITA No. 2835/Del/2015 (Assessment Year: 2012-13) Smt. Tripat Kaur Date of pronouncement 09/10/2018 "...If authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorized under other circumstances than those as defined. It is also established principle of law that if a particular authority has been designated to perform an action on any particular issue, then it is that authority alone who should do that action. We draw support from various decision of Honorable High courts in 346 ITR 343 ( Bom) , 345 ITR 223 ( del ) and also of the Honourable supreme court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 where in hon. Supreme court held as under :-
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 7 - Full Document

Rekha Maheshwari, New Delhi vs Ito, Ward- 55(1), New Delhi on 1 March, 2019

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI 10 | P a g e ITA No. 2835/Del/2015 (Assessment Year: 2012-13) Smt. Tripat Kaur Date of pronouncement 09/10/2018 "...If authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorized under other circumstances than those as defined. It is also established principle of law that if a particular authority has been designated to perform an action on any particular issue, then it is that authority alone who should do that action. We draw support from various decision of Honorable High courts in 346 ITR 343 ( Bom) , 345 ITR 223 ( del ) and also of the Honourable supreme court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 where in hon. Supreme court held as under :-
Income Tax Appellate Tribunal - Delhi Cites 65 - Cited by 3 - Full Document

Prity Gupta, Delhi vs Ito, Ward- 32(5), New Delhi on 5 March, 2019

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI ITA No. 2835/Del/2015 (Assessment Year: 2012-13) Smt. Tripat Kaur Date of pronouncement 09/10/2018 "...If authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorized under other circumstances than those as defined. It is also established principle of law that if a particular authority has been designated to perform an action on any particular issue, then it is that authority alone who should do that action. We draw support from various decision of Honorable High courts in 346 ITR 343 ( Bom) , 345 ITR 223 ( del ) and also of the Honourable supreme court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 where in hon. Supreme court held as under :-
Income Tax Appellate Tribunal - Delhi Cites 76 - Cited by 0 - Full Document

Prem Rattan Gupta, New Delhi vs Ito, Ward-39(1), New Delhi on 5 March, 2019

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI ITA No. 2835/Del/2015 (Assessment Year: 2012-13) Smt. Tripat Kaur Date of pronouncement 09/10/2018 "...If authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorized under other circumstances than those as defined. It is also established principle of law that if a particular authority has been designated to perform an action on any particular issue, then it is that authority alone who should do that action. We draw support from various decision of Honorable High courts in 346 ITR 343 ( Bom) , 345 ITR 223 ( del ) and also of the Honourable supreme court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 where in hon. Supreme court held as under :-
Income Tax Appellate Tribunal - Delhi Cites 75 - Cited by 1 - Full Document
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