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Commissioner vs Cornerstone on 15 May, 2008 cites

Commissioner Of Income Tax vs Chhattisgarh Urology Society 20 ... on 11 March, 2019

6. On having heard both the learned Senior Counsel and on having examined the material on record, it needs to be noted at the outset that identical question has been examined expensively in the case of Joint Commissioner of Income-Tax Vs. Saheli Leasing & Industries Ltd reported in (2010) 324 ITR 170 and in the decision of this Bench in Tax Appeal No. 1601 of 2009 in case of Commissioner of Income-Tax-II vs. Good Luck Marketing Ltd. It would be apt to reproduce relevant findings of Tax Appeal No.1601 of 2009, which are as follows:-
Chattisgarh High Court Cites 7 - Cited by 13 - Full Document

M/S Virtual Soft Systems Ltd vs Commissioner Of Income Tax, Delhi-I on 6 February, 2007

23. We may recall that in the case of Gold Coin Health Food P.Ltd. Private Limited (supra), the Apex Court while overruling the previous decision in the case of Virtual Soft Systems Ltd. vs. CIT reported in [2007] 289 ITR 83 (SC) held that even in a case where claim of loss is found to have been wrongly made, by virtue of Explanation 4 of Section 271(1)(c) (iii), penalty can be levied.
Supreme Court of India Cites 60 - Cited by 148 - Full Document

Jt.Commr.Of Income Tax,Surat vs Saheli Leasing & Industries Ltd on 7 May, 2010

6. On having heard both the learned Senior Counsel and on having examined the material on record, it needs to be noted at the outset that identical question has been examined expensively in the case of Joint Commissioner of Income-Tax Vs. Saheli Leasing & Industries Ltd reported in (2010) 324 ITR 170 and in the decision of this Bench in Tax Appeal No. 1601 of 2009 in case of Commissioner of Income-Tax-II vs. Good Luck Marketing Ltd. It would be apt to reproduce relevant findings of Tax Appeal No.1601 of 2009, which are as follows:-
Supreme Court of India Cites 15 - Cited by 86 - D Verma - Full Document

Commissioner Of Income Tax vs Manglam Ricinus Ltd. on 30 August, 2022

42. Here also various statutory provisions and judicial pronouncements cited before us were not cited before the High Court. The High Court, therefore, did not have the benefit of examining such judicial pronouncements. Even otherwise we have given detailed reasons for holding the belief that we have expressed in this judgment. We are unable to persuade ourselves to follow Delhi High court in above mentioned cases of Commissioner of Income-Tax vs. Nanak Ram Jaisinghania (supra) and in the case of Commissioner of Income-Tax, Delhi-II vs. Manglam Ricinus Ltd. (supra).
Supreme Court - Daily Orders Cites 0 - Cited by 10 - J K Maheshwari - Full Document

Deputy Commissioner Of Income Tax vs Bhanwara Ram Nayak S/O Shera Ram Nayak on 17 December, 2019

42. Here also various statutory provisions and judicial pronouncements cited before us were not cited before the High Court. The High Court, therefore, did not have the benefit of examining such judicial pronouncements. Even otherwise we have given detailed reasons for holding the belief that we have expressed in this judgment. We are unable to persuade ourselves to follow Delhi High court in above mentioned cases of Commissioner of Income-Tax vs. Nanak Ram Jaisinghania (supra) and in the case of Commissioner of Income-Tax, Delhi-II vs. Manglam Ricinus Ltd. (supra).
Rajasthan High Court - Jaipur Cites 0 - Cited by 5 - Full Document
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