Cit V Padam - Judgment Search Results

Commissioner of Income Tax Vs. Hardwari Lal (Huf) and ors.

Court: Punjab and Haryana

Reported in: (2008)219CTR(P& H)583; [2009]312ITR151(P& H)

While deciding these appeals, the Tribunal has relied upon its Special Bench decision in the case of Dy. CIT v. Padam Parkash (HUF) .4. The Revenue is in appeal before this Court challenging the order of Tribunal.5. Mr. Yogesh … The controversy in hand stands settled by a decision of the Special Bench in the case of Dy. CIT v. Padam Parkash (HUF) (supra). The Special Bench has relied upon the judgment of Madras High Court, in the case

Commissioner of Income-tax Vs. Bhoop Ram Dagar, Huf,

Court: Punjab and Haryana

Reported in: [2009]312ITR157(P& H)

Tribunal. The Tribunal following the order of the Special Bench of the Tribunal in the case of Deputy CIT v. Padam Prakash (HUF) [2007] 288 ITR (AT) 1 (Delhi) : 104 TTJ 989, decided the issue in favour of … is pending in dispute before the High Court. The Special Bench of the Tribunal in case of Deputy CIT v. Padam Prakash (HUF) [2007] 288 ITR (AT) 1 (Delhi) has held that in case the interest payable on enhanced

Cit Vs. Sh Ram Dev Kumar Chitlangia

Court: Rajasthan

Reported in: (2008)217CTR(Raj)462

being in the case of Nek Kumar v. Asst. CIT reported in , and the other judgment in CIT v. Padam Singh Chauhan reported in 215 CTR 303, to contend, that in Padam Singh's case it has been held,

ito Vs. Roop Singh

Court: Income Tax Appellate Tribunal ITAT Delhi

thereon is squarely covered by the decision of Income Tax Appellate Tribunal, Special Bench in case of Dy. CIT v. Padam Prakash (HUF) (2006) 10 SOT 1 (Del-Trib) wherein enhanced compensation was held to be liable to be taxed

ito Vs. Amar Lal

Court: Income Tax Appellate Tribunal ITAT Delhi

that the issue stands covered by the Delhi Special Bench of the Tribunal in the case of Dy. CIT v. Padam Prakash (HUF) (2006) 10 SOT 1, where it has been held that enhanced compensation is to be taxed … decision of the higher court. He submitted that the Tribunal at page 27 of the order in Dy. CIT v. Padam Prakash (HUF) (2006) 10 SOT 1 (Delhi) (SB) has only recorded as under: When the additional compensation awarded

income Tax Officer Vs. Smt. Sarbati Devi

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114TTJ(Delhi)694

4. The learned CIT(A) held that as per the Special Bench of Tribunal in the case of Dy. CIT v. Padam Prakash (HUF)(2006) 104 T.T.J. (Del)(SB) 989 : (2006) 10 S.O.T. 1 (Del)(SB), the interest income on compensation/enhanced compensation

ito Vs. Kiran Dev

Court: Income Tax Appellate Tribunal ITAT Delhi

and interest thereon has now been settled by the decision of ITAT, Special Bench in case of Dy. CIT v. Padam Prakash HUF (2006) 10 SOT 1 (Delhi), wherein it was held that interest received on enhanced compensation is

Mrs. Catherine Thomas Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2008)116TTJ(Coch.)797

counsel vehemently submitted that the decision of the Special Bench of the Tribunal in the case of Dy. CIT v. Padam Prakash (HUF) is not in accordance with law and he made the following submissions : It was argued

R. C. Mitter and Sons Vs. Commissioner of Income-tax, CalcuttA. D. C. ...

Court: Supreme Court of India

Reported in: [1959]36ITR194(SC)

given by a Division Bench of the Punjab High Court, reported in Padam Parshad Rattan Chand v. Commissioner of Income-tax, Delhi.On the other hand, it … made on August 24, 1949, for the registration of the partnership. The Income-tax Officer and the Appellate Assistant Commissioner were of the opinion that the partnership was not a genuine one, and could not be registered. Another … The ground of the order of the Tribunal was that as the firm admittedly was formed by a verbal agreement in April, 1948, and not by or under an instrument in writing dated September 27, 1949, and

The Commissioner of Income Tax Vs. Shri Kuldeep Singh S/O Sri Arjun Si ...

Court: Allahabad

Reported in: (2007)208CTR(All)390; [2007]289ITR203(All)

deduction of amount of business loss by placing reliance on the judgment of the Hon'ble Supreme Court in CIT v. Piara Singh's case (supra). The claim was rejected on the ground that assessee never admitted of having carried … Poddar : [1990]185ITR544(Cal) and the Rajasthan High Court in the case of Commissioner of Income Tax v. Smt. Padam Kumari Surana , have held that the assessment made under Section 147 of the Act cannot be regarded