27 Taxman 157 (Bom) Jamnadas Madhavji & Co. v. ITO

204 ITR 454High Court1993#23667 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Judgments citing 27 Taxman 157 (Bom) Jamnadas Madhavji & Co. v. ITO

M.PARAMASIVAM,COIMBATORE vs. ACIT NCC-1, COIMBATORE

In the result, the appeals filed by the assessees for the assessment

ITA 721/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Feb 2022AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.719/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14

For Respondent: Mr. AR.V.Sreenivasan
Section 131Section 147Section 148

…and the subsequent proceedings u/s 147 and issue of notice u/s 148 stemming up from the said void summons automatically fails. Reliance is placed on the following case laws on Sec. 131: a. [1986] 27 Taxman 157 (Bom) Jamnadas Madhavji & Co v. ITO b. [1993] 204 ITR 454 (CAL) ITO v.James Joseph O'gorman c. [1998] 235 ITR 2019 (PAT) Smt. Rina Sen v. CIT d. [2000] 108 Taxman 547 (Bom) G.M.Breweries Ltd. v. Uol III. The above grounds are independent and without prejudice to each other. IV. The Appellant craves leave to add, alter, supplement, amend, vary, withdraw or otherwise modify the grounds mentioned herei…

M.PARAMASIVAM,COIMBATORE vs. ACIT NCC-1, COIMBATORE

In the result, the appeals filed by the assessees for the assessment

ITA 720/CHNY/2019[2013-14]Status: DisposedITAT Chennai23 Feb 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.719/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14

For Respondent: Mr. AR.V.Sreenivasan
Section 131Section 147Section 148

…and the subsequent proceedings u/s 147 and issue of notice u/s 148 stemming up from the said void summons automatically fails. Reliance is placed on the following case laws on Sec. 131: a. [1986] 27 Taxman 157 (Bom) Jamnadas Madhavji & Co v. ITO b. [1993] 204 ITR 454 (CAL) ITO v.James Joseph O'gorman c. [1998] 235 ITR 2019 (PAT) Smt. Rina Sen v. CIT d. [2000] 108 Taxman 547 (Bom) G.M.Breweries Ltd. v. Uol III. The above grounds are independent and without prejudice to each other. IV. The Appellant craves leave to add, alter, supplement, amend, vary, withdraw or otherwise modify the grounds mentioned herei…

P.SULOCHANA,COIMBATORE vs. ACIT NCC - 1, COIMBATORE

In the result, the appeals filed by the assessees for the assessment

ITA 719/CHNY/2019[2013-14]Status: DisposedITAT Chennai23 Feb 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.719/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14

For Respondent: Mr. AR.V.Sreenivasan
Section 131Section 147Section 148

…and the subsequent proceedings u/s 147 and issue of notice u/s 148 stemming up from the said void summons automatically fails. Reliance is placed on the following case laws on Sec. 131: a. [1986] 27 Taxman 157 (Bom) Jamnadas Madhavji & Co v. ITO b. [1993] 204 ITR 454 (CAL) ITO v.James Joseph O'gorman c. [1998] 235 ITR 2019 (PAT) Smt. Rina Sen v. CIT d. [2000] 108 Taxman 547 (Bom) G.M.Breweries Ltd. v. Uol III. The above grounds are independent and without prejudice to each other. IV. The Appellant craves leave to add, alter, supplement, amend, vary, withdraw or otherwise modify the grounds mentioned herei…

27 Taxman 157 (Bom) Jamnadas Madhavji & Co. v. ITO (204 ITR 454) — Cited in 3 Judgments | BharatTax