(14 ITR 133 (Mad) (sic.)) and Addl. CIT v. T.K. Perumalswamy

150 ITR 600High Court1984#13457 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Judgments citing (14 ITR 133 (Mad) (sic.)) and Addl. CIT v. T.K. Perumalswamy

Sarosh Yazdani, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all the appeals of the assessee stand allowed

ITA 214/CTK/2020[2008-09]Status: HeardITAT Cuttack03 Nov 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

For Appellant: Shri Sunil Mishra, ARFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 139(1)Section 144

…; Rathnam and Co. vs. IAC [1980] 124 ITR 376 (Mad) and CIT vs. Mir Mohamed Ali [1981] 128 ITR 215 (Mad) and another, as held in Bombay Hardware. Syndicate vs. CIT [1978] 114 ITR 586 (Mad) ; (14 ITR 133 (Mad) (sic.)) and Addl. CIT vs. T.K. Perumalswamy [1984] 150 ITR 600 (Mad). As pointed out in CIT vs. E.V. Rajan [1985] 151 ITR 189 (Mad) at page 195 itself, the "uniform view" taken by this court is that the "penalty provision has been applied even in cases where assessment is made on the basis of an estimate". In that decision, all the abovereferred to decisions of this court, which took a similar view earlier h…

Sarosh Yazdani, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all the appeals of the assessee stand allowed

ITA 213/CTK/2020[2007-08]Status: HeardITAT Cuttack03 Nov 2022AY 2007-08

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

For Appellant: Shri Sunil Mishra, ARFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 139(1)Section 144

…; Rathnam and Co. vs. IAC [1980] 124 ITR 376 (Mad) and CIT vs. Mir Mohamed Ali [1981] 128 ITR 215 (Mad) and another, as held in Bombay Hardware. Syndicate vs. CIT [1978] 114 ITR 586 (Mad) ; (14 ITR 133 (Mad) (sic.)) and Addl. CIT vs. T.K. Perumalswamy [1984] 150 ITR 600 (Mad). As pointed out in CIT vs. E.V. Rajan [1985] 151 ITR 189 (Mad) at page 195 itself, the "uniform view" taken by this court is that the "penalty provision has been applied even in cases where assessment is made on the basis of an estimate". In that decision, all the abovereferred to decisions of this court, which took a similar view earlier h…

Sarosh Yazdani, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all the appeals of the assessee stand allowed

ITA 212/CTK/2020[2006-07]Status: HeardITAT Cuttack03 Nov 2022AY 2006-07

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

For Appellant: Shri Sunil Mishra, ARFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 139(1)Section 144

…; Rathnam and Co. vs. IAC [1980] 124 ITR 376 (Mad) and CIT vs. Mir Mohamed Ali [1981] 128 ITR 215 (Mad) and another, as held in Bombay Hardware. Syndicate vs. CIT [1978] 114 ITR 586 (Mad) ; (14 ITR 133 (Mad) (sic.)) and Addl. CIT vs. T.K. Perumalswamy [1984] 150 ITR 600 (Mad). As pointed out in CIT vs. E.V. Rajan [1985] 151 ITR 189 (Mad) at page 195 itself, the "uniform view" taken by this court is that the "penalty provision has been applied even in cases where assessment is made on the basis of an estimate". In that decision, all the abovereferred to decisions of this court, which took a similar view earlier h…

Sarosh Yazdani, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswaar

In the result, all the appeals of the assessee stand allowed

ITA 211/CTK/2020[2005-06]Status: HeardITAT Cuttack03 Nov 2022AY 2005-06

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

For Appellant: Shri Sunil Mishra, ARFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 139(1)Section 144

…; Rathnam and Co. vs. IAC [1980] 124 ITR 376 (Mad) and CIT vs. Mir Mohamed Ali [1981] 128 ITR 215 (Mad) and another, as held in Bombay Hardware. Syndicate vs. CIT [1978] 114 ITR 586 (Mad) ; (14 ITR 133 (Mad) (sic.)) and Addl. CIT vs. T.K. Perumalswamy [1984] 150 ITR 600 (Mad). As pointed out in CIT vs. E.V. Rajan [1985] 151 ITR 189 (Mad) at page 195 itself, the "uniform view" taken by this court is that the "penalty provision has been applied even in cases where assessment is made on the basis of an estimate". In that decision, all the abovereferred to decisions of this court, which took a similar view earlier h…

Sarosh Yazdani, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all the appeals of the assessee stand allowed

ITA 210/CTK/2020[2004-05]Status: HeardITAT Cuttack03 Nov 2022AY 2004-05

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

For Appellant: Shri Sunil Mishra, ARFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 139(1)Section 144

…; Rathnam and Co. vs. IAC [1980] 124 ITR 376 (Mad) and CIT vs. Mir Mohamed Ali [1981] 128 ITR 215 (Mad) and another, as held in Bombay Hardware. Syndicate vs. CIT [1978] 114 ITR 586 (Mad) ; (14 ITR 133 (Mad) (sic.)) and Addl. CIT vs. T.K. Perumalswamy [1984] 150 ITR 600 (Mad). As pointed out in CIT vs. E.V. Rajan [1985] 151 ITR 189 (Mad) at page 195 itself, the "uniform view" taken by this court is that the "penalty provision has been applied even in cases where assessment is made on the basis of an estimate". In that decision, all the abovereferred to decisions of this court, which took a similar view earlier h…

Sarosh Yazdani, Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

In the result, all the appeals of the assessee stand allowed

ITA 13/CTK/2014[2009-10]Status: HeardITAT Cuttack03 Nov 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

For Appellant: Shri Sunil Mishra, ARFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 139(1)Section 144

…; Rathnam and Co. vs. IAC [1980] 124 ITR 376 (Mad) and CIT vs. Mir Mohamed Ali [1981] 128 ITR 215 (Mad) and another, as held in Bombay Hardware. Syndicate vs. CIT [1978] 114 ITR 586 (Mad) ; (14 ITR 133 (Mad) (sic.)) and Addl. CIT vs. T.K. Perumalswamy [1984] 150 ITR 600 (Mad). As pointed out in CIT vs. E.V. Rajan [1985] 151 ITR 189 (Mad) at page 195 itself, the "uniform view" taken by this court is that the "penalty provision has been applied even in cases where assessment is made on the basis of an estimate". In that decision, all the abovereferred to decisions of this court, which took a similar view earlier h…

Sarosh Yazdani, Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

In the result, all the appeals of the assessee stand allowed

ITA 12/CTK/2014[2008-09]Status: HeardITAT Cuttack03 Nov 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

For Appellant: Shri Sunil Mishra, ARFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 139(1)Section 144

…; Rathnam and Co. vs. IAC [1980] 124 ITR 376 (Mad) and CIT vs. Mir Mohamed Ali [1981] 128 ITR 215 (Mad) and another, as held in Bombay Hardware. Syndicate vs. CIT [1978] 114 ITR 586 (Mad) ; (14 ITR 133 (Mad) (sic.)) and Addl. CIT vs. T.K. Perumalswamy [1984] 150 ITR 600 (Mad). As pointed out in CIT vs. E.V. Rajan [1985] 151 ITR 189 (Mad) at page 195 itself, the "uniform view" taken by this court is that the "penalty provision has been applied even in cases where assessment is made on the basis of an estimate". In that decision, all the abovereferred to decisions of this court, which took a similar view earlier h…

(14 ITR 133 (Mad) (sic.)) and Addl. CIT v. T.K. Perumalswamy (150 ITR 600) — Cited in 7 Judgments | BharatTax