Abdul Sathar Haji Moosa Sait Dharmastapanam v. CIT

169 ITR 84High Court1988#23040 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2017 to 2017.

Judgments citing Abdul Sathar Haji Moosa Sait Dharmastapanam v. CIT

M/S Chitrakala Investment Trade & Business Finance Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1324/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…e points to be ITA Nos.1322 to 1324/Bang/2012 Page 12 of 14 considered". Under the circumstances, the decision cannot help the Revenue in any manner. Learned counsel for the Department also referred to Abdul Sathar Haji Moosa Sait Dharmastapanam v. CIT [1988] 169 ITR 84 (Ker) to support the aforesaid submission. A perusal of the said judgment at page 91 would indicate that the appellate order did not contain any word limiting the jurisdiction of the Wealth-tax Officer. According to the court, "his direction is in the widest terms and cannot be read in any manner to restrict the powers of the Wealth-tax Officer".…

M/S Sea Rock Investments Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1323/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…e points to be ITA Nos.1322 to 1324/Bang/2012 Page 12 of 14 considered". Under the circumstances, the decision cannot help the Revenue in any manner. Learned counsel for the Department also referred to Abdul Sathar Haji Moosa Sait Dharmastapanam v. CIT [1988] 169 ITR 84 (Ker) to support the aforesaid submission. A perusal of the said judgment at page 91 would indicate that the appellate order did not contain any word limiting the jurisdiction of the Wealth-tax Officer. According to the court, "his direction is in the widest terms and cannot be read in any manner to restrict the powers of the Wealth-tax Officer".…

M/S Mangala Investments Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1322/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…e points to be ITA Nos.1322 to 1324/Bang/2012 Page 12 of 14 considered". Under the circumstances, the decision cannot help the Revenue in any manner. Learned counsel for the Department also referred to Abdul Sathar Haji Moosa Sait Dharmastapanam v. CIT [1988] 169 ITR 84 (Ker) to support the aforesaid submission. A perusal of the said judgment at page 91 would indicate that the appellate order did not contain any word limiting the jurisdiction of the Wealth-tax Officer. According to the court, "his direction is in the widest terms and cannot be read in any manner to restrict the powers of the Wealth-tax Officer".…

Abdul Sathar Haji Moosa Sait Dharmastapanam v. CIT (169 ITR 84) — Cited in 3 Judgments | BharatTax