7. CIT v. MR.P.FIRM.MUAR

56 ITR 67Supreme Court of India1965#811 most cited

What is 7. CIT v. MR.P.FIRM.MUAR authority for?

A taxpayer can raise a plea that their income is not taxable, even if they have previously made an agreement regarding the quantification of taxable income. The principle of estoppel does not apply against a settled position in law.

127

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Mr. P. Firm · Muar · 56 ITR 67 · SC · settled position of law · estoppel · taxable income · consent does not confer jurisdiction · voluntary disclosure

Sections most often in play

Section 143(3)Section 132(4)Section 147Section 153CSection 2(47)(v)Section 2(47)(vi)Section 234BSection 36(1)(iii)
Read the full judgment

Issues it is cited on

section 2(47)(v)annual letting valuecaptive service providerjoint development agreementjdapercentage completion methodannual valueworking capital adjustmentsection 92bsection 2(47)right to receivearms length price

Judgments citing 7. CIT v. MR.P.FIRM.MUAR

Dabur Invest Corp, New Delhi vs. Prcit-16, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 1763/DEL/2018[2013-14]Status: DisposedITAT Delhi11 Mar 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri G.C. Srivastava, Sr Adv
Section 263

….) Consistency Principle Without prejudice to the above, if a clearly incorrect view was taken in earlier years, it can't be argued in the subsequent year that the same incorrect approach should be repeated, as held in the case of CIT Vs V.MR.P. Firm (1965) 56 ITR 67 (SC) and also in CWT vs Meattles (P) Ltd (1984) 156 ITR 569 (Del). 38. The ld. DR concluded by stating as under: “Apparent is not real : - • As per clause 11.4 of JV Agreement, CEO of the company "Aviva" will always be from CUIH and never from Dabur. • Assessee was asked to explain why they have up their right for ever and why day-to-day control…

Sri. E.Krishnamurthy (Ind), Puttur vs. DCIT-Central Circle, Bangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1798/BANG/2016[2009-2010]Status: DisposedITAT Bangalore26 Nov 2018AY 2009-2010

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 996/BANG/2012[2008 - 09]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 995/BANG/2012[2007 - 08]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 994/BANG/2012[2006 - 07]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 992/BANG/2012[2004 - 05]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 991/BANG/2012[2003 - 04]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 987/BANG/2012[1999-2000]Status: DisposedITAT Bangalore26 Nov 2018AY 1999-2000

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 983/BANG/2012[2008-09]Status: DisposedITAT Bangalore26 Nov 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 982/BANG/2012[2007-08]Status: DisposedITAT Bangalore26 Nov 2018AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 981/BANG/2012[2006-07]Status: DisposedITAT Bangalore26 Nov 2018AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 980/BANG/2012[2003-04]Status: DisposedITAT Bangalore26 Nov 2018AY 2003-04

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 979/BANG/2012[2005-06]Status: DisposedITAT Bangalore26 Nov 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 978/BANG/2012[2004-05]Status: DisposedITAT Bangalore26 Nov 2018AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 977/BANG/2012[2003-04]Status: DisposedITAT Bangalore26 Nov 2018AY 2003-04

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 976/BANG/2012[2002-03]Status: DisposedITAT Bangalore26 Nov 2018AY 2002-03

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 975/BANG/2012[2001-02]Status: DisposedITAT Bangalore26 Nov 2018AY 2001-02

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 974/BANG/2012[2000-01]Status: DisposedITAT Bangalore26 Nov 2018AY 2000-01

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Vidyaranya (HUF), Dakshina Kannada vs. DCIT, Mangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1034/BANG/2012[2008-09]Status: DisposedITAT Bangalore26 Nov 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…

Sri. E. Vidyaranya (HUF), Dakshina Kannada vs. DCIT, Mangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1033/BANG/2012[2007-08]Status: DisposedITAT Bangalore26 Nov 2018AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…AR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Bang/2012 Page 15 of 23 15. Undisputedly, except the oral…