5 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd. v. ITO

66 ITR 680Supreme Court of India1967#7492 most cited

What is 5 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd. v. ITO authority for?

Facts and circumstances arising after the Assessing Officer completed an assessment can be considered, even if they develop subsequently.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Also referred to as

CIT Vs Dewan Bahadur Ramgopal Mills Ltd · Straw Products Ltd. v. ITO · assessment · subsequent facts · changes in law · Assessing Officer

Judgments citing 5 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd. v. ITO

Anish Kumar Marriage Trust, Chennai vs. ITO, Ncc - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

M/S. Anishkumar Male Child Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

M/S. Anish Kumar Female Child Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

Anish Kumar Marriage Trust, Chennai vs. ITO, Ncc - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

M/S. Anishkumar Male Child Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

M/S. Anish Kumar Education Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

M/S. Anish Kumar Education Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

M/S. Anish Kumar Female Child Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

Anish Kumar Wife Trust, Chennai vs. ITO, Ncw - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

M/S. Archana Female Child Trust, Chennai vs. ITO, Ncw - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

Anish Kumar Wife Trust, Chennai vs. ITO, Ncw - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.2849 & 3251/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Anish Kumar Wife Trust, The Income Tax Officer, 160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 6596 R ] (अपीलाथ"/Appellant) (""यथ"/Respondent) ITA Nos.3247 & 3248/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 v. M/s.Archana M…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3932/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Oct 2018AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

…s in law which happened after the AO completed the assessment (Banwari Debi Vs 1TO 1964 53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60 ITR 156(SC), Madeva Upendra Sinai Vs UOI - 1975 98 ITR 209 -SC I. .vangadhar Chemical Works Ltd Vs CIT 1975…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3931/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Oct 2018AY 2004-05

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

…s in law which happened after the AO completed the assessment (Banwari Debi Vs 1TO 1964 53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60 ITR 156(SC), Madeva Upendra Sinai Vs UOI - 1975 98 ITR 209 -SC I. .vangadhar Chemical Works Ltd Vs CIT 1975…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3930/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Oct 2018AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

…s in law which happened after the AO completed the assessment (Banwari Debi Vs 1TO 1964 53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60 ITR 156(SC), Madeva Upendra Sinai Vs UOI - 1975 98 ITR 209 -SC I. .vangadhar Chemical Works Ltd Vs CIT 1975…

ITO, New Delhi vs. Sh. Vishnu Goel, Delhi

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3929/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Oct 2018AY 2004-05

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

…s in law which happened after the AO completed the assessment (Banwari Debi Vs 1TO 1964 53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60 ITR 156(SC), Madeva Upendra Sinai Vs UOI - 1975 98 ITR 209 -SC I. .vangadhar Chemical Works Ltd Vs CIT 1975…

5 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd. v. ITO (66 ITR 680) — Cited in 15 Judgments | BharatTax