A.Balakrishnan v. General Manager, Hindustan Machine Tools Ltd.

290 ITR 227High Court2007#5752 most cited

What is A.Balakrishnan v. General Manager, Hindustan Machine Tools Ltd. authority for?

Refusal to process an income tax return solely because it was filed late is unjustified. Such returns must be processed and appropriate orders passed.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2024.

Also referred to as

A. Balakrishnan · Hindustan Machine Tools Ltd · 290 ITR 227 · refusal to process return · delay in filing return · processing of return · income tax return · statutory provisions · Article 265 · quash order

Sections most often in play

Section 114(f)Section 133(6)Section 139Section 147Section 154Section 239Section 244ASection 263

Judgments citing A.Balakrishnan v. General Manager, Hindustan Machine Tools Ltd.

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1319/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 133(6)Section 139Section 143(3)Section 147Section 154Section 239Section 263

…account of non-furnishing of the return Sl.No Name of the case Forum Citation Page No. 14 Tata Chemicals Ltd. Supreme Court 363 ITR 658 126 15 R. Seshammal HC-Madras 237 ITR 185 136 16 Vali Brothers HC- Allahad 282 ITR 149 138 17 A. Balakrishnan HC-Karnataka 290 ITR 227 141 18 Daljit Singh Pyare Lal & HC-P & H 269 ITR 19 146 Co. 19 Karnataka State Co- HC-Karnataka 130 taxmann.com 114 149 operative Apex Bank Ltd. 20 C. Kishan Rao & Co. ITAT 3 ITD 474 155 Hyderabad The ld.Counsel further submitted that the issue which is sought to be revised is already investigated and enquired by the ld.AO in earlier reassessment…

KARMA RECRUITMENTS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, AHMEDABAD

In the result, both the appeals are allowed for statistical purposes

ITA 2083/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2011-12

Bench: The Cit(A) But Without Any Success. Learned Cit(A) Rejected The Claim Of The Assessee By Observing As Follows:-

Section 139Section 139(1)Section 147Section 148Section 154Section 239Section 239(1)(c)

…he AO by application u/s. 154 has claimed the refund which he made in the return of income filed in response to notice u/s, 148 of the I.T. Act, 1961. In support, he relied upon the judgment of Hon'ble Karnataka High Court in the case of Shri A. Balakrishnan [290 ITR 227] and also the Circular No. 9 / 2015 dated 09/06/2015. The claim of the appellant has been examined and if is noticed that the procedure for claim of the delayed refund is prescribed under the provisions of section 239(1)(c) of the I.T. Act, 1961, whereby the appellant ought to have applied in the prescribed Form No. 30 as per the Rule No. 41 of I…

KARMA RECRUITMENTS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, AHMEDABAD

In the result, both the appeals are allowed for statistical purposes

ITA 2082/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2010-11

Bench: The Cit(A) But Without Any Success. Learned Cit(A) Rejected The Claim Of The Assessee By Observing As Follows:-

Section 139Section 139(1)Section 147Section 148Section 154Section 239Section 239(1)(c)

…he AO by application u/s. 154 has claimed the refund which he made in the return of income filed in response to notice u/s, 148 of the I.T. Act, 1961. In support, he relied upon the judgment of Hon'ble Karnataka High Court in the case of Shri A. Balakrishnan [290 ITR 227] and also the Circular No. 9 / 2015 dated 09/06/2015. The claim of the appellant has been examined and if is noticed that the procedure for claim of the delayed refund is prescribed under the provisions of section 239(1)(c) of the I.T. Act, 1961, whereby the appellant ought to have applied in the prescribed Form No. 30 as per the Rule No. 41 of I…

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

ITA 185/IND/2016[2000-01]Status: DisposedITAT Indore27 Jun 2018AY 2000-01

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

For Appellant: Shri Satiksh Solanki, DRFor Respondent: 29.05.2018
Section 119(1)(b)Section 119(2)(b)Section 142Section 143(2)Section 143(3)Section 154Section 234A

…gs arising from the said notice are also vitiated. Thus, the assessment order passed in pursuance thereof is annulled. " Hon'ble Karnataka High Court in the case of A. Balakrishnan Vs. General Manager Hindustan Machine Tools Ltd. and others reported in (2007) 290 ITR 227 held that" It is the duty of the functionaries under the IT act to -: 11 :- M.LODHA IMPEX,RATLAM. implement the provisions of the act in accordance with law. A return filed is bound to be processed by the Income tax authorities within the reasonable time. Section 119(2)(b) of the act cannot relieve the authorities from the obligation of examinin…

SRI. ASHOK B JADHAV vs. THE COMMISSIONER OF INCOM-TAX ANR

WP/81155/2012HC Karnataka05 Jul 2013

Bench: The Hon’Ble Mr.Justice Mohan .M. Shantanagoudar Writ Petition No.81155/2012 & Writ Petition Nos.82232-235/2012 (T-It) Between: Ashok B. Jadhav Behind Ncc Office Age: 46 Years Occ: Agriculture Solapur Road Bijapur ... Petitioner (By Sri H.R.Kambiyavar, Advocate) And: 1. The Commissioner Of Income Tax Opp. Civil Hospital Dr.B.R.Ambedkar Road Belgaum 2. The Income Tax Officer Ward-I, Bijapur – 586 101 ... Respondents (By Sri Ananth Jahagirdar, Advocate For Sri Ameet Kumar Deshpande, Advocate)

Section 194

…ioner after the year 2000. Therefore, the amount so deducted has to be returned to the petitioner. 5. In addition to the same, as has been held by this Court in A. BALAKRISHNAN Vs. GENERAL MANAGER, HINDUSTAN MACHINE TOOLS LTD. AND ANOTHER reported in (2007) 290 ITR 227, refusal to process return on the ground that it was not filed on time is not justified. The amount which can be realized by way of income tax from an assessee can only be in accordance with the statutory provisions, as is mandated under Article 265 of the Constitution of India. The said judgment is confirmed by the Division Bench of this…

SHRISHAIL S/O SHIVALINGAPPA KANAKARADDI vs. COMMISSIONER OF INCOME-TAX

WP/65975/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65975-65979 Of 2012(T-It) Between 1. Shrishail S/O Shivalingappa Kanakaraddi Age: 52 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. Commissioner Of Income Tax, Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

KALLAPPA S/O GAIBU, HARIJAN, vs. COMMISSIONER OF INCOME TAX,

WP/66000/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 66000-66004 Of 2012(T-It) Between 1. Shri Kallappa S/O Gaibu Harijan Age: 74 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. Commissioner Of Income Tax, Dr. B.R. Ambedkar Road, Belgaum 2. The Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

SHANKRAPPA S/O MALLAPPA SHAMBOJI, vs. COMMISSIONER OF INCOME TAX,

WP/65985/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65985-65989 Of 2012(T-It) Between 1. Shri Shankrappa S/O Mallappa Shamboji Age: 72 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. Commissioner Of Income Tax, Dr.Ambedkar Road, Belgaum 2. The Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. ) These Wp Filed Under Articles 226 & 227 Of Constitution Of India Praying To Quash The Order Dated:25/02/2011 Passed By The Respondent No.1 (Annexure-E).

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan : 3 : Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

SURESH S/O HANAMANT HUTTENNAVAR, vs. COMMISSIONER OF INCOME TAX,

WP/66005/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 66005-66009 Of 2012(T-It) Between 1. Shri Suresh S/O Hanamant Huttennavar Age: 41 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. Commissioner Of Income Tax, Dr. B.R. Ambedkar Road, Belgaum 2. The Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

SHANTAVVA ARAKERI YADAHALLI POST, vs. THE COMMISSIONER OF INCOME TAX

WP/65887/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65887-65891 Of 2012(T-It) Between 1. Smt.Shantavva Arakeri Yadahalli Post, Age: 62 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. The Commissioner Of Income Tax, Belgaum Opp. Civil Hospital Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

SHEELA W/O RANGAPPA PATIL vs. COMMISSIONER OF INCOME-TAX

WP/65980/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65980-65984 Of 2012(T-It) Between 1. Smt.Sheela W/O Rangappa Patil Age: 48 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. The Commissioner Of Income Tax, Belgaum Opp. Civil Hospital Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

TANGEVVA W/O SUBHASH PATIL, YADAHALLI vs. THE COMMISSIONER OF INCOME TAX

WP/65877/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65877-65881 Of 2012(T-It) Between 1. Smt.Tangevva W/O Subhash Patil Yadahalli Age: 60 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. The Commissioner Of Income Tax, Belgaum. 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

S M BIRADAR HUF KARTA, vs. COMMISSIONER OF INCOME TAX,

WP/65995/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65995-65999 Of 2012(T-It) Between 1. S.M.Biradar Huf Karta Shankrappa @ Shekappa S/O Mudigoudappa Biradar Age: 58 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. Commissioner Of Income Tax, Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

SIDRAMAPPA SHAMBOJI S/O MALLAPPA SHAMBOJI vs. THE COMMISSIONER OF INCOME TAX,

WP/65897/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65897-65901 Of 2012(T-It) Between 1. Sidramappa Shamboji S/O Mallappa Shamboji Age: 62 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. The Commissioner Of Income Tax, Belgaum Opp. Civil Hospital Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

SOMAPPA KUDRI S/O MALLAPPA KUDRI vs. THE COMMISSIONER OF INCOME-TAX,

WP/63117/2011HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 63117 Of 2011(T-It) Between 1. Somappa Kudri S/O Mallappa Kudri Age: 65 Years, Occ: Agriculture R/At: Chikkahanchinala Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. The Commissioner Of Income Tax, Belgaum Opp. Civil Hospital Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

R M KASHI vs. COMMISSIONER OF INCOME-TAX

WP/65990/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65990-65994 Of 2012(T-It) Between 1. R.M.Kashi, Huf Karta Shri Ramayya S/O Mallayya Kashi Age: 50 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. Commissioner Of Income Tax, Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

MALLAPPA S/O. KALLAPPA ARAKERI vs. COMMISSIONER OF INCOME TAX

WP/65882/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65882-65886 Of 2012(T-It) Between 1. Shri Mallappa S/O Kallappa Arakeri Age: 50 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. Commissioner Of Income Tax, Dr. B.R. Ambedkar Road, Belgaum 2. The Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

KRISHNAPPA S/O LACHCHAPPA GIREVVGOL vs. COMMISSIONER OF INCOME-TAX

WP/65965/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65965-65969 Of 2012(T-It) Between 1. Shri Krishnappa S/O Lachchappa Girevvgol Age: 66 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. Commissioner Of Income Tax, Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

LACHCHAVVA W/O LACHCHAPPA ARAKERI vs. COMMISSIONER OF INCOME-TAX

WP/65970/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65970-65974 Of 2012(T-It) Between 1. Smt.Lachchavva W/O Lachchappa Arakeri Age: 65 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. The Commissioner Of Income Tax, Belgaum Opp. Civil Hospital Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

SUMITRA W/O RAMANNA JEERAGAL vs. THE COMMISSIONER OF INCOME TAX

WP/65872/2012HC Karnataka07 Dec 2012

Bench: The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan The Hon’Ble Mr.Justice H.N.Nagamohan Das Das Das Das Wp No 65872-65876 Of 2012(T-It) Between 1. Smt.Sumitra W/O Ramanna Jeeragal Age: 46 Years, Occ: Agriculture R/At: Yadhalli Village, Tq: Bilagi, Dist: Bagalkot ... Petitioner (By Sri : H R Kambiyavar Associates) & 1. The Commissioner Of Income Tax, Belgaum Opp. Civil Hospital Dr. B.R. Ambedkar Road, Belgaum 2. Income Tax Officer, Ward -I, Bagalkot ... Respondents (By Sri : Jeevan J Neeralagi, Adv. )

…the ground that there is delay and also on merits. Therefore the petitioner is before this court. : 3 : 2. In identical circumstances, learned single Judge of this court in A.Balakrishnan vs. General Manager, Hindustan Machine Tools Ltd and another [2007] 290 ITR 227 quashed the orders passed by the Commissioner of Income Tax. Further the order passed by the learned single Judge came to be affirmed by a Division Bench and directed to process the returns and pass appropriate orders. Further the judgment of the Division Bench was affirmed by the Supreme Court. In the circumstances, the following: ORDER I) W…

A.Balakrishnan v. General Manager, Hindustan Machine Tools Ltd. (290 ITR 227) — Cited in 20 Judgments | BharatTax