1. CIT vs. Excel Industries (358 ITR 295) 2. Radhaswamy Sansangh v. CIT

422 ITR 164High Court2020#4694 most cited

What is 1. CIT vs. Excel Industries (358 ITR 295) 2. Radhaswamy Sansangh v. CIT authority for?

The principle of consistency requires that ongoing issues in subsequent assessment years should be treated consistently with prior years.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

principle of consistency · subsequent assessment years · CIT vs Excel Industries · Radhaswamy Sansangh vs CIT · assessment procedure

Sections most often in play

Section 115JBSection 14ASection 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 37Section 135Section 135 of the Companies Act

Issues it is cited on

section 2(15a)section 17(2)(iiia)illegal paymentretention moneysection 197a(1a)section 36(2)(v)section 41(4)section 17(2)section 36(1)(v)preliminary expensessection 197asection 135

Judgments citing 1. CIT vs. Excel Industries (358 ITR 295) 2. Radhaswamy Sansangh v. CIT

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 465/BANG/2020[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…n imposed under Explanation (2) to section 37 is not applicable to assessee’s case. At this stage, it is appropriate to draw support from the judgment of Hon’ble Gujarat High Court in the case of Pr. CIT v. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., 422 ITR 164 (Guj). In that case, the following question was before the Hon’ble High Court :- ITA Nos.464 to 465/Bang/2020 Page 43 of 45 “Whether in the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in deleting disallowance u/s 37(1) of the Act in respect of expenses being contribution/donation to educational institu…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 464/BANG/2020[2013-14]Status: DisposedITAT Bangalore07 Mar 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…n imposed under Explanation (2) to section 37 is not applicable to assessee’s case. At this stage, it is appropriate to draw support from the judgment of Hon’ble Gujarat High Court in the case of Pr. CIT v. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., 422 ITR 164 (Guj). In that case, the following question was before the Hon’ble High Court :- ITA Nos.464 to 465/Bang/2020 Page 43 of 45 “Whether in the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in deleting disallowance u/s 37(1) of the Act in respect of expenses being contribution/donation to educational institu…

M/S Zeenath Transport Company, Bellary vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, appeal filed by the assessee stands partly allowed as indicated herein above

ITA 1780/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Siva Prasad Reddy, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 135Section 37Section 37(1)

…n imposed under Explanation (2) to section 37 is not applicable to assessee’s case. At this stage, it is appropriate to draw support from the judgment of Hon’ble Gujarat High Court in the case of Pr. CIT v. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., 422 ITR 164 (Guj). In that case, the following question was before the Hon’ble High Court :- “Whether in the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in deleting disallowance u/s 37(1) of the Act in respect of expenses being contribution/donation to educational institutions, trust, local bodies?” 18. The Hon’ble…

Sri. B. Rudragouda, Bellary vs. The Deputy Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 315/BANG/2020[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…n imposed under Explanation (2) to section 37 is not applicable to assessee’s case. At this stage, it is appropriate to draw support from the judgment of Hon’ble Gujarat High Court in the case of Pr. CIT v. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., 422 ITR 164 (Guj). In that case, the following question was before the Hon’ble High Court :- “Whether in the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in deleting disallowance u/s 37(1) of the Act in respect of expenses being contribution/donation to educational institutions, trust, local bodies?” 18. The Hon’ble…

Sri. B. Rudragouda, Bellary vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…n imposed under Explanation (2) to section 37 is not applicable to assessee’s case. At this stage, it is appropriate to draw support from the judgment of Hon’ble Gujarat High Court in the case of Pr. CIT v. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., 422 ITR 164 (Guj). In that case, the following question was before the Hon’ble High Court :- “Whether in the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in deleting disallowance u/s 37(1) of the Act in respect of expenses being contribution/donation to educational institutions, trust, local bodies?” 18. The Hon’ble…