Pooran Mal v. Director of Inspection (Investigation) & Ors.

Case Laws Analysis
Followed on Amore Jewels (P) Ltd., Anuj Ajmera v Pr. CIT & Ors. 2018 TaxPub(DT) 2524 (Raj-HC)
Relied on Asstt. CIT v. Shivam Gramudyog Sanstan 2015 TaxPub(DT) 4158 (Luck-Trib)
Applied on Parkar Medical Foundation Ltd. v. Dy. CIT 2014 TaxPub(DT) 3363 (Pune-Trib)
Distinguished on Mahesh Kumar Gupta v. CIT 2014 TaxPub(DT) 1577 (All-HC)
Followed on Dy CIT v. Chaturbhuj Vallabhdas (HUF) 2011 TaxPub(DT) 1113 (Mum-Trib)
Applied on Ceekem Enterprises v. Asstt. CIT 2011 TaxPub(DT) 0773 (Mum-Trib)
Applied CIT & Anr. v. Dr. C. Balakrishnan Nair & Anr. 2006 TaxPub(DT) 0549 (Ker-HC)
Relied Harvest Gold Foods (India) (P) Ltd. & Ors. v. Union of India & Ors. 2006 TaxPub(DT) 0470 (Raj-HC)
Distinguished Sikkim Subba Associates v. Union of India & Ors. 2005 TaxPub(DT) 1637 (Sikkim-HC)
Applied M.S. Associates & Ors. v. Union of India & Ors. 2004 TaxPub(DT) 1694 (Gau-HC)
Distinguished Mrs. Rumena Rahman v. Union of India & Ors. 2004 TaxPub(DT) 1100 (Gau-HC)
Applied Vinod Goel, Advocate & Ors. v. Union of India & Ors. 2001 TaxPub(DT) 0658 (P&H-HC)
Applied Thakursidas Banwarilal v. CIT & Ors. 1998 TaxPub(DT) 1061 (Gau-HC)
Relied Lan Eseda Steels Ltd. & Anr. v. Assistant CIT & Ors. 1994 TaxPub(DT) 0273 (AP-HC)
Relied Kusum Lata v. CIT 1989 TaxPub(DT) 1311 (Raj-HC)
Followed Dr. Partap Singh & Anr. v. Director of Enforcement & Ors. 1985 TaxPub(DT) 1216 (SC)
Distinguished Naraindas v. CIT & Ors. 1984 TaxPub(DT) 0553 (MP-HC)
Followed Jain & Jain & Ors. v. Union of India & Ors. 1982 TaxPub(DT) 0419 (Bom-HC)
Distinguished Dwarka Prosad Agarwalla v. Director of Inspection 1982 TaxPub(DT) 0363 (Cal-HC)
Relied Varghese & Ors. v. Commissioner of Agricultural Income Tax 1976 TaxPub(DT) 0773 (Ker-HC)
Followed Bhupendra Ratilal Thakkar & Anr. v. CIT & Ors. 1976 TaxPub(DT) 0603 (SC)
Relied H.L. Sibal v. CIT & Ors. 1975 TaxPub(DT) 0337 (P&H-HC)
Relied V.K. Jain v. Union of India & Ors. 1975 TaxPub(DT) 0229 (Del-HC)
Impliedly approved on Ramjibhai Kalidas v. I.G. Desai, Income Tax Officer & Ors. 1971 TaxPub(DT) 0176 (Guj-HC)
Relied on Commissioner of Commercial Taxes & Ors. v. Ramkishan Shrikishan Jhaver & Ors. 1967 TaxPub(DT) 0379 (SC)
Impliedly approved on C. Venkata Reddy & Anr. v. Income Tax Officer & Ors. 1967 TaxPub(DT) 0270 (Mys-HC)

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The Tax PublishersWrit Petn. Nos. 446 of 1971 & 86 of 1972 ; CA Nos. 1319 & 1320 of 1968 & W.P. Nos. 798 & 800 of 1966 1974 TaxPub(DT) 0353 (SC) : (1974) 093 ITR 0505 : (1974) 003 CTR 0025 Pooran Mal v. Director of Inspection (Investigation), Income-Tax, New Delhi, & Ors. SUBSCRIBE FOR FULL CONTENT