223 ITR 554 (MP); CIT v. Suresh Chandra Gupta

311 ITR 460Reported decision2009#12608 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2017 to 2020.

Judgments citing 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1764/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…isions in this regard: CIT v. Ram Das Deokinandan Prasad reported in [a]. 277 ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while fram…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1763/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…isions in this regard: CIT v. Ram Das Deokinandan Prasad reported in [a]. 277 ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while fram…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1762/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…isions in this regard: CIT v. Ram Das Deokinandan Prasad reported in [a]. 277 ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while fram…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1766/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…isions in this regard: CIT v. Ram Das Deokinandan Prasad reported in [a]. 277 ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while fram…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1765/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…isions in this regard: CIT v. Ram Das Deokinandan Prasad reported in [a]. 277 ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while fram…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1761/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Feb 2020AY 2008-09

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…isions in this regard: CIT v. Ram Das Deokinandan Prasad reported in [a]. 277 ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while fram…

DCIT, CC-4(4), Kolkata vs. M/S Mani Square Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1053/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

…assessee in the status of an individual and not in the correct status of a Hindu undivided family, the notice is illegal and all proceedings taken under that notice are ultra vires and without jurisdiction. " 14. In Commissioner of Income-tax v. Rohtas (2009) 311 ITR 460 (P& H), the Hon’ble High Court has held that- "Assessment-Status-Sale of agricultural land but no return filed-Notices under section 148 and under sections 143(2) and 142(1) issued on assessee in status of individual-Return filed in status of individual--Assessment could not have completed by treating income in hands of Hindu undivided family-Fi…

DCIT, CC-4(4), Kolkata vs. M/S Mani Square Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

…assessee in the status of an individual and not in the correct status of a Hindu undivided family, the notice is illegal and all proceedings taken under that notice are ultra vires and without jurisdiction. " 14. In Commissioner of Income-tax v. Rohtas (2009) 311 ITR 460 (P& H), the Hon’ble High Court has held that- "Assessment-Status-Sale of agricultural land but no return filed-Notices under section 148 and under sections 143(2) and 142(1) issued on assessee in status of individual-Return filed in status of individual--Assessment could not have completed by treating income in hands of Hindu undivided family-Fi…

223 ITR 554 (MP); CIT v. Suresh Chandra Gupta (311 ITR 460) — Cited in 8 Judgments | BharatTax