379 (Kar), Commissioner of Income Tax v. Jayant Patel

248 ITR 333Reported decision2001#15494 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing 379 (Kar), Commissioner of Income Tax v. Jayant Patel

M/S ANNAPOORNESHWARI INVESTMENT,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 99/BANG/2016[2006-07]Status: DisposedITAT Bangalore26 Apr 2019AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P.Boazassessment Year : 2006-07

For Appellant: Shri V.K. Gurunathan, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)
Section 139(9)Section 144Section 147Section 249(4)Section 249(4)(a)

…is attached. The tribunal relied on the following decision in coming to the above conclusion.M.L. Srinivasa Setty & Sons vs. State of Karnataka (1991) 99 CTR (Kar) 77 : (1992) 193 ITR 548 (Kar) and CIT vs. Trehan Enterprises (2001) 168 CTR (J&K) 274 : (2001) 248 ITR 333 (J&K). The Tribunal thereafter Page 5 of 8 observed that appeal filed without paying tax due on returned income is only defective but not void. Thus if tax is paid on the income returned, either before or at the time of or after the filing of return, it will be sufficient compliance with the provisions of sub-s. (4) of s. 249. The prerequisite i…

SMT.SUSHILA DEVI MALU ,KALABURAGI vs. INCOME TAX OFFICER WARD-3 , KALABURAGI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 564/BANG/2018[2013-14]Status: DisposedITAT Bangalore20 Nov 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2013-14

For Appellant: Shri Sreehari Kutsa, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 249(4)Section 249(4)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2013-14 Smt. Sushila Devi Malu, Vs. The Income Tax Officer, LR of late Shri Ram Gopal K Malu, Ward 3, Plot No.13, ‘Malu House’, Kalaburagi – 585 103. MSK Mill Road, Industrial Area, Kalaburagi – 585 102. PAN: ACXPM 9597R APPELLANT RESPONDENT Appellant by : Shri Sreehari Kutsa, CA Respondent by : Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.11.2018 Date of Pronouncement : 20.11.2018 O R D E R Per N.V. Vasudevan, Vice…

SHYAMALA VASUDEVAN,MUMBAI vs. ITO 21(3)(2), MUMBAI

ITA 6824/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 Aug 2016AY 2009-10

Bench: Shri Joginder Singh () & Shri Ashwani Taneja ()

Section 143(3)Section 249(2)Section 249(4)

…ourse of assessment proceedings. In a case where the assessee failed to submit audit report in support of claim for deduction under sections 80H1-I and 80J during the course of assessment proceedings, the Hon'ble High Court in CiT v. Trehan Enterprises [2001] 248 ITR 333 /r20001 108 Taxman 189 5 I.T.A. No.6824 /Mum/2014 (J&K) held that when such report was filed before the id. CIT(A), it was necessary for him either to allow deduction or send the matter to the file of Assessing Officer for a fresh decision in the light of such report. It, therefore, transpires that non-compliance of directory requirement does no…

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

ITA/145/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…ITA Nos. 145/2001 & 180/2001 Page 1 of 71 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 145/2001 Reserved on: February 11, 2016 Date of decision: March 23, 2016 COMMISSIONER OF INCOME TAX DELHI-XI ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Raghvendra Singh, Advocate. versus INDIAN NATIONAL CONGRESS (I)/ALL INDIA CONGRESS COMMITTEE ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Mr. Gautam Jain, Ms. Pushpa Sharma a…

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

ITA/180/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…ITA Nos. 145/2001 & 180/2001 Page 1 of 71 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 145/2001 Reserved on: February 11, 2016 Date of decision: March 23, 2016 COMMISSIONER OF INCOME TAX DELHI-XI ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Raghvendra Singh, Advocate. versus INDIAN NATIONAL CONGRESS (I)/ALL INDIA CONGRESS COMMITTEE ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Mr. Gautam Jain, Ms. Pushpa Sharma a…

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

ITA - 180 / 2001HC Delhi23 Mar 2016
Section 139Section 13A

…ITA Nos. 145/2001 & 180/2001 Page 1 of 71 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 145/2001 Reserved on: February 11, 2016 Date of decision: March 23, 2016 COMMISSIONER OF INCOME TAX DELHI-XI ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Raghvendra Singh, Advocate. versus INDIAN NATIONAL CONGRESS (I)/ALL INDIA CONGRESS COMMITTEE ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Mr. Gautam Jain, Ms. Pushpa Sharma a…

379 (Kar), Commissioner of Income Tax v. Jayant Patel (248 ITR 333) — Cited in 6 Judgments | BharatTax