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Documents citing Chironjilal Sharma Huf vs Union Of India & Ors on 26 November, 2013

Mahendra R.Kothari, Ahmedabad vs Assessee on 13 January, 2014

10. Under the peculiar facts and more particularly in the light of judgment of the Hon'ble Supreme Court, we are of view that the action of the authorities below is not justified. We therefore, set aside the order of A.O. and CIT(A), the issue is remitted back to the file of A.O. to decide the issue afresh with direction to grant credit of the seized cash, in the light of judgment of Hon'ble Apex Court rendered in the case of Chironjilal Sharma HUF vs. Union of India and Ors. (supra) to recalculate the interest payable, if any, after granting adequate opportunity of hearing to the Assessee.
Income Tax Appellate Tribunal - Ahmedabad Cites 12 - Cited by 0 - Full Document

Ramesh Prasad Dhahayat vs Commissioner Of Income Tax & Anr. ... on 26 March, 2014

In support of the contention various Circulars of the department and judgment of the Supreme Court in the case of Chironjilal Sharma (Huf) Vs. Union of India and others - (2013) 263 CTR (SC) 625 and the judgment of Himachal Pradesh High Court in the case of Commissioner of Income Tax Vs. Ruchira Papers Ltd. - (2013)259 CTR (HP) 153 cited. Shri H. S. Shrivastava, learned Senior Counsel took us through the documents and material available on record and tried to argue that the Revisional Authority has committed various irregularities in the matter of disallowing the claim of the petitioner and adding interest which is unsustainable.
Madhya Pradesh High Court Cites 11 - Cited by 1 - Full Document

Chander Prakash Jain vs Commissioner Of Income Tax And Another on 28 April, 2015

Learned counsel for the petitioner has relied upon the judgment of the Apex Court in the case of Chironjilal Sharma Huf vs. Union of India & Others reported in (2014) 360 ITR 237 (SC) for the proposition that liability as per the order of the Assessing Officer on being overturned by the Tribunal, the assessee becomes entitled to interest for pre-assessment period also under Section 132B (4) (b) of Act, 1961. It has also been explained that interest on post assessment period is to be dealt with in accordance with Section 240 or Section 244A of Act, 1961.
Allahabad High Court Cites 9 - Cited by 0 - A Tandon - Full Document

Sanjay Jain vs The State Of Madhya Pradesh on 30 January, 2023

Petitioners' contention is that petitioners were appointed as Assistant Teachers on ad hoc basis. By way of Pay Revision Rules, pay of Assistant Teachers was revised from Rs.1200-2040 to Rs.4000-6000 and, therefore, petitioners are entitled to pay-scale of Rs.4000-6000 as is decided by the Madhya Pradesh Administrative Tribunal, Jabalpur vide order dated 05.06.2000 passed in O.A. No.1872 of 1998 (Chironjilal Sharma Vs. State of Madhya Pradesh and others).
Madhya Pradesh High Court Cites 1 - Cited by 0 - V Agarwal - Full Document
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