31 ITR 698 (Bom), K. Gopalaswami Mudaliar v. Fifth Additional Income-tax Officer

49 ITR 322High Court1963#25108 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2023.

Judgments citing 31 ITR 698 (Bom), K. Gopalaswami Mudaliar v. Fifth Additional Income-tax Officer

Sh. Ashok Kumar Porwal, Jhalawar vs. JCIT, Range-1, Kota

In the result, appeal of the assessee is partly allowed

ITA 572/JPR/2023[2010-11]Status: DisposedITAT Jaipur19 Dec 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt Monisha Chaudhary (Addl. CIT)
Section 133(6)Section 147Section 269SSection 271D

…mand order. That is why, he argued, clause (ii) would apply to the case. He placed reliance on Sarangpur Cotton Manufacturing Co. Ltd. v. Commissioner of Income-tax [1957] 31 ITR 698 (Bom), K. Gopalaswami Mudaliar v. Fifth Additional Income-tax Officer [1963] 49 ITR 322 (Mad) and Shadilal Sugar and General Mills v. Union of India [1972] 85 ITR 363 (All) in support of his contention that it was the first assessment that was postulated by clause (a). A broad analysis of the section would show that wherever there has been an appeal against the assessment or other order, be it an appeal to the Appellate Assistant Com…

Smt. Jaya Mogra, Udaipur vs. DCIT, Central Circle-2, Udaipur

In the result, appeal of the assessee in ITA No

ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

…mand order. That is why, he argued, clause (ii) would apply to the case. He placed reliance on Sarangpur Cotton Manufacturing Co. Ltd. v. Commissioner of Income-tax [1957] 31 ITR 698 (Bom), K. Gopalaswami Mudaliar v. Fifth Additional Income-tax Officer [1963] 49 ITR 322 (Mad) and Shadilal Sugar and General Mills v. Union of India [1972] 85 ITR 363 (All) in support of his contention that it was the first assessment that was postulated by clause (a). A broad analysis of the section would show that wherever there has been an appeal against the assessment or other order, be it an appeal to the Appellate Assistant Com…

The DCIT, Cochin vs. M/S Appollo Tyres Ltd, Cochin

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 53/COCH/2017[1993-94]Status: DisposedITAT Cochin01 Jan 2018AY 1993-94

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Santhom Bose [CIT-DR]For Respondent: Sri. V.Sathyanarayanan, CA
Section 143Section 143(3)Section 147Section 234BSection 234B(1)Section 234B(3)Section 234B(4)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Manjunatha G, AM ITA No.53/Coch/2017 : Asst.Year 1993-1994 The Dy.Commissioner of M/s.Appollo Tyres Limited Income-tax, Corporate Circle Vs. 3rd Floor, Areekkal 1(1), Kochi. Mansion, Near Manorama Junction, Panampilly Nagar, Kochi – 682 016. PAN : AAACA6990Q. (Appellant) (Respondent) Appellant by : Sri. A.Santhom Bose [CIT-DR] Respondent by : Sri. V.Sathyanarayanan, CA Date of Pronouncement : 04.01.2018 Date of Hearing : 19.12.2017 O R D E R Per George George K, JM This appeal at the instance of the Revenue i…