Case Laws Analysis Relied on Amar Jewellers Ltd. v. Asstt. CIT 2022 TaxPub(DT) 2543 (Guj-HC) Relied on Geetaben Dineshchandra Gupta v. ITO 2021 TaxPub(DT) 4541 (Guj-HC) Relied on Asstt. CIT v. Sur Buildcon (P) Ltd. 2021 TaxPub(DT) 3869 (Del-Trib) Distinguished on Usha Martin Ltd. v. UOI 2021 TaxPub(DT) 0921 (Jhar-HC) Applied on Manoj Kumar v. Dy. CIT 2020 TaxPub(DT) 2554 (Kol-Trib) Relied on Indo Global Techno Trade Ltd. v. ITO 2020 TaxPub(DT) 2508 (Chd-Trib) Relied on Naiyer Sultan v. ITO 2019 TaxPub(DT) 3206 (Kol-Trib) Relied on Laxmipat Dudheria v. ACIT 2019 TaxPub(DT) 2666 (Bang-Trib) Followed on Anil Laul v. ITO 2018 TaxPub(DT) 5366 (Del-Trib) Distinguished on Rakesh Gupta v. CIT 2018 TaxPub(DT) 2542 (P&H-HC) Followed on Education & Rural Development Society v. ITO (E) 2018 TaxPub(DT) 1334 (Jp-Trib) Relied on Ankit Agrochem (P.) Ltd. v. Jt. CIT 2018 TaxPub(DT) 0186 (Raj-HC) Applied on CIT & Ors. v. Velocient Technologies Ltd. & Ors. 2015 TaxPub(DT) 2310 (Del-HC) Distinguished on Rupakula Srinivas v. ITO 2014 TaxPub(DT) 4069 (Hyd-Trib) Distinguished on Asstt. CIT v. Pankaj Agarwal 2014 TaxPub(DT) 3159 (Luck-Trib) Followed on Indo Arab Air Services v. Asstt. CIT 2014 TaxPub(DT) 3138 (Del-Trib) Distinguished on Shree Om Builders and Colonizers v. Asstt. CIT 2013 TaxPub(DT) 1687 (Raj-HC) Relied on Bothra International v. ITO 2013 TaxPub(DT) 0322 (Jod-Trib) Distinguished on Bharati Vidyapeeth v. Asstt. CIT 2012 TaxPub(DT) 2160 (Pune-Trib) Relied on Hotel Oasis (SURAT) (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 1707 (Guj-HC) Applied on Naveen Grah Nirman Sahakari Samiti v. Competent Authority 2011 TaxPub(DT) 0986 (Raj-HC) Relied on Bhavesh Developers v. AO & Ors. 2010 TaxPub(DT) 1307 (Bom-HC) Relied on Pannalal Mahesh Chandra Jewellers v. Dy. CIT 2010 TaxPub(DT) 0998 (All-HC) Relied on M.P. Ramachandran v. Dy. CIT 2010 TaxPub(DT) 0506 (Mum-Trib) Relied on Asstt. CIT v. Jitendra Agarwal 2009 TaxPub(DT) 1455 (Agra-Trib) Relied on Dicitex Decor Exports v. Asstt. CIT 2009 TaxPub(DT) 1202 (Mum-Trib) Followed on Shiva Exports v. ITO 2009 TaxPub(DT) 0929 (Chd-Trib) Distinguished on ITO v. Jagdish Prasad Gupta 2009 TaxPub(DT) 0665 (Del-Trib) Relied on K.G. Hotel (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0267 (Agra-Trib) Relied on on Kalp Nath Rai v. Dy. CIT 2008 TaxPub(DT) 2177 (Del-Trib) Relied on Shree Goverdhan Builders v. ITO 2008 TaxPub(DT) 2029 (Jp-Trib) Relied Consolidated Photo & Finvest Ltd. v. Assistant CIT 2006 TaxPub(DT) 1215 (Del-HC) Relied Dass Friends Builders (P) Ltd. v. Deputy CIT 2006 TaxPub(DT) 0629 (All-HC) Relied Indra Prastha Chemicals (P) Ltd. & Ors. v. CIT & Anr. 2004 TaxPub(DT) 1850 (All-HC) Relied J.P. Bajpai (HUF) v. CIT & Anr. 2004 TaxPub(DT) 1602 (All-HC) Relied Ador Technopack Ltd. v. Dr. Zakir Hussein, Deputy CIT 2004 TaxPub(DT) 1545 (Bom-HC) Relied Berger Paints India Ltd. v. Assistant CIT & Ors. 2004 TaxPub(DT) 1228 (Cal-HC) Relied Income Tax Officer & Ors. v. Shree Bajrang Commercial Company (P) Ltd. 2004 TaxPub(DT) 0127 (Cal-HC) Relied I.M.C. Ltd. & Anr. v. Joint CIT & Ors. 2003 TaxPub(DT) 1223 (Cal-HC) Relied G.N. Shaw (Wine) (P) Ltd. Vs. Income Tax Officer & Anr. v. 2003 TaxPub(DT) 0275 (Cal-HC) Applied Hanuman Trading Co. v. CIT 2001 TaxPub(DT) 0956 (Del-HC) Relied Eveready Industries India Ltd. v. Joint CIT 2000 TaxPub(DT) 1305 (Gau-HC) Relied Deputy CIT v. Pala Marketing Co-Operative Society Ltd. & Anr. 2000 TaxPub(DT) 1290 (Ker-HC) Relied S. Sreeramachandra Murthy & Anr. v. Deputy CIT & Anr. 2000 TaxPub(DT) 1274 (AP-HC) Relied Arjun Singh & Anr. v. Assistant Director of Income-tax & Ors. 2000 TaxPub(DT) 0444 (MP-HC) Applied Commissioner of Gift Tax v. Smt. Susheela Shanmugasundaram 2000 TaxPub(DT) 0102 (Mad-HC) Relied H.H. Maharaja Martand Singh Ju Deo v. Wealth Tax Officer & Anr. 2000 TaxPub(DT) 0035 (MP-HC) Applied Pala Marketing Co-Operative Society Ltd. v. State of Kerala & Anr. 1999 TaxPub(DT) 0933 (Ker-HC) Distinguished P.K. Haldar & Co. v. CIT & Ors. 1999 TaxPub(DT) 0827 (Pat-HC) Relied CIT v. Apar Ltd. 1999 TaxPub(DT) 0047 (SC) Relied Sardar Harvinder Singh Sehgal & Ors. v. Assistant CIT & Ors. 1997 TaxPub(DT) 1252 (Gau-HC) Relied Controller of Estate Duty v. Vijay Kumar 1997 TaxPub(DT) 0809 (P&H-HC) Relied Dhanaraj Singh & Co. v. CIT & Anr. 1996 TaxPub(DT) 0093 (Pat-HC) Distinguished Midland Fruit & Vegetable Products (India) (P) Ltd. v. CIT 1994 TaxPub(DT) 0995 (Del-HC) Relied Commissioner of Wealth Tax v. T. Ramachandran 1994 TaxPub(DT) 0667 (Karn-HC) Distinguished Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) Applied CIT v. Hindustan Metal Works 1993 TaxPub(DT) 0908 (All-HC) Relied Tarajan Tea Co. (P) Ltd. v. CIT 1993 TaxPub(DT) 0331 (Gau-HC) Relied Phoolchand Lalith Kumar & Co. v. Income Tax Officer 1992 TaxPub(DT) 0714 (AP-HC) Applied CIT v. Smt. Rama Bai 1991 TaxPub(DT) 1307 (AP-HC) Relied Nirmalkumar Ashokkumar & Anr. v. K.V. Gopi, Income Tax Officer & Anr. 1991 TaxPub(DT) 0381 (Bom-HC) Relied Khan Bahadur Hormasji Maneck Ji Dossabhoy Hormasji Bhiwandiwalla & Co. v. Inspecting Assistant Commissioner & Ors 1991 TaxPub(DT) 0194 (Bom-HC) Relied Technocraft Industries & Ors. v. G.S. Tung, Income Tax Officer & Ors. 1990 TaxPub(DT) 1106 (Bom-HC) Applied Raja Bahadur Motilal (P) Ltd. v. K.R. Vishwanathan, Income Tax Officer & Anr. 1990 TaxPub(DT) 1022 (Bom-HC) Followed Sir Bansilal & Co. v. Prabhu Dayal, Income Tax Officer & Anr. 1990 TaxPub(DT) 1021 (Bom-HC) Applied Murlidhar Bhagwandas & Co. v. CIT 1990 TaxPub(DT) 0551 (Bom-HC) Relied Y.V. Anjaneyulu v. Income Tax Officer 1990 TaxPub(DT) 0162 (AP-HC) Applied Abdul Majid v. Income Tax Officer & Ors. 1989 TaxPub(DT) 0979 (MP-HC) Relied Thanthi Trust v. Income Tax Officer 1989 TaxPub(DT) 0645 (Mad-HC) Relied Ujagar Prints v. Union of India & Ors. 1989 TaxPub(DT) 0567 (SC) Applied Sharma & Siddhanta v. CIT 1989 TaxPub(DT) 0337 (Gau-HC) Applied Narang Brothers v. CIT 1988 TaxPub(DT) 1116 (Pat-HC) Applied Equitable Investment Co. (P) Ltd. v. Income Tax Officer & Ors. 1988 TaxPub(DT) 1020 (Cal-HC) Applied Equitable Investment (Co.) P. Ltd. v. ITO 1988 TaxPub(DT) 0090 (Cal-Trib) Relied Gift Tax Officer & Ors. v. Ici (India) (P) Ltd. 1987 TaxPub(DT) 0595 (Cal-HC) Followed Indo-Aden Salt Mfg. & Trading Co. (P) Ltd. v. CIT 1986 TaxPub(DT) 1402 (SC) Followed Shiv Lal Kanhaya Lal v. CIT 1986 TaxPub(DT) 0917 (P&H-HC) Applied Vindhya Metal Corporation & Ors. v. CIT & Ors. 1985 TaxPub(DT) 0162 (All-HC) Applied B.P. Abdul Gafoor v. CIT & Anr. 1983 TaxPub(DT) 0759 (Ker-HC) Applied Ganga Prasad Maheshwari & Ors. v. CIT 1983 TaxPub(DT) 0255 (All-HC) Distinguished Haripada Samanta Pramatha Nath Samanta v. CIT 1981 TaxPub(DT) 0512 (Cal-HC) Followed Income Tax Officer & Ors. v. A.R. (P) Ltd. 1980 TaxPub(DT) 1020 (Cal-HC) Followed Rungta Sons (P) Ltd. v. Income Tax Officer 1980 TaxPub(DT) 0971 (Cal-HC) Followed Ramji Das Laxman Das v. CIT 1980 TaxPub(DT) 0928 (All-HC) Followed Purushottam Das Bangur v. Income Tax Officer & Anr. 1980 TaxPub(DT) 0861 (Raj-HC) Followed Asa John Devinathan & Anr. v. Additional CIT 1980 TaxPub(DT) 0634 (Mad-HC) Applied Dwarka Dass & Brothers v. Income Tax Officer & Anr. 1979 TaxPub(DT) 0610 (Del-HC) Followed Panchanan Hati v. CIT 1978 TaxPub(DT) 0985 (Cal-HC) Relied Manju Tandon & Anr. v. T.N. Kapoor, Deputy Superintendent of Police & Ors. 1978 TaxPub(DT) 0810 (All-HC) Distinguished Income Tax Officer & Ors. v. Mahadeo Lal Tulsyan 1978 TaxPub(DT) 0537 (Cal-HC) Distinguished M. Varadarajulu Naidu v. CIT 1978 TaxPub(DT) 0487 (Mad-HC) Relied Hazi Amir Mohd. Mir Ahmed v. CIT 1977 TaxPub(DT) 0705 (P&H-HC) Affirmed on Lakhmani Mewal Das v. Income Tax Officer 1975 TaxPub(DT) 0016 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 2526 of 19721976 TaxPub(DT) 0742 (SC) : (1976) 103 ITR 0437 : (1976) 005 CTR 0220Income-Tax Officer, I Ward, Distt. VI, Calcutta, And Others v. LakhmaniMewal Das SUBSCRIBE FOR FULL CONTENT
SUBSCRIBE FOR FULL CONTENT