ACIT v. V.N. Devadoss

157 TTJ 165Income Tax Appellate Tribunal2013#4099 most cited

What is ACIT v. V.N. Devadoss authority for?

Returns filed pursuant to a notice under section 153A are to be treated as returns filed under section 139(1) by virtue of section 153A(1)(a).

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

ACIT v V.N.Devadoss · section 153A · section 139(1) · returns filed · assessment procedure · ITAT Chennai

Also reported as

93 DTR 73

Judgments citing ACIT v. V.N. Devadoss

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Limited, Hyd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 1540/HYD/2017[2015-16]Status: DisposedITAT Hyderabad15 Feb 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…Chawla (supra) before Hon'ble Delhi High Court thus was entirely different than the issue involved in the present case and the ratio of the said decisions cited by the learned D.R. is not applicable in the present case. 6. In the case of ACIT vs. VN Devodoss 157 TTJ 165 cited by the Ld. Counsel for the assessee, the Chennai 17 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. Bench of this Tribunal had an occasion to decide a similar issue as involved in the present case. In this context, reliance was placed by the Tribunal on the provisions of section 153A(1)(a) which provide that where a sea…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 610/HYD/2016[2013-14]Status: DisposedITAT Hyderabad15 Feb 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…Chawla (supra) before Hon'ble Delhi High Court thus was entirely different than the issue involved in the present case and the ratio of the said decisions cited by the learned D.R. is not applicable in the present case. 6. In the case of ACIT vs. VN Devodoss 157 TTJ 165 cited by the Ld. Counsel for the assessee, the Chennai 17 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. Bench of this Tribunal had an occasion to decide a similar issue as involved in the present case. In this context, reliance was placed by the Tribunal on the provisions of section 153A(1)(a) which provide that where a sea…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 609/HYD/2016[2012-13]Status: DisposedITAT Hyderabad15 Feb 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…Chawla (supra) before Hon'ble Delhi High Court thus was entirely different than the issue involved in the present case and the ratio of the said decisions cited by the learned D.R. is not applicable in the present case. 6. In the case of ACIT vs. VN Devodoss 157 TTJ 165 cited by the Ld. Counsel for the assessee, the Chennai 17 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. Bench of this Tribunal had an occasion to decide a similar issue as involved in the present case. In this context, reliance was placed by the Tribunal on the provisions of section 153A(1)(a) which provide that where a sea…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 608/HYD/2016[2011-12]Status: DisposedITAT Hyderabad15 Feb 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…Chawla (supra) before Hon'ble Delhi High Court thus was entirely different than the issue involved in the present case and the ratio of the said decisions cited by the learned D.R. is not applicable in the present case. 6. In the case of ACIT vs. VN Devodoss 157 TTJ 165 cited by the Ld. Counsel for the assessee, the Chennai 17 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. Bench of this Tribunal had an occasion to decide a similar issue as involved in the present case. In this context, reliance was placed by the Tribunal on the provisions of section 153A(1)(a) which provide that where a sea…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 607/HYD/2016[2010-11]Status: DisposedITAT Hyderabad15 Feb 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…Chawla (supra) before Hon'ble Delhi High Court thus was entirely different than the issue involved in the present case and the ratio of the said decisions cited by the learned D.R. is not applicable in the present case. 6. In the case of ACIT vs. VN Devodoss 157 TTJ 165 cited by the Ld. Counsel for the assessee, the Chennai 17 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. Bench of this Tribunal had an occasion to decide a similar issue as involved in the present case. In this context, reliance was placed by the Tribunal on the provisions of section 153A(1)(a) which provide that where a sea…

DCIT, Central Circle-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturctures Limited, Hyd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 1375/HYD/2016[2014-15]Status: DisposedITAT Hyderabad15 Feb 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…Chawla (supra) before Hon'ble Delhi High Court thus was entirely different than the issue involved in the present case and the ratio of the said decisions cited by the learned D.R. is not applicable in the present case. 6. In the case of ACIT vs. VN Devodoss 157 TTJ 165 cited by the Ld. Counsel for the assessee, the Chennai 17 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. Bench of this Tribunal had an occasion to decide a similar issue as involved in the present case. In this context, reliance was placed by the Tribunal on the provisions of section 153A(1)(a) which provide that where a sea…

DCIT vs. Smt. Lakshmi Aruna

In the result, Revenue’s appeal for Assessment Year 2008-09 is dismissed

ITA 626/BANG/2013[2008-09]Status: DisposedITAT Bangalore14 Aug 2015AY 2008-09

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Respondent: Shri Anurag Sahay,CIT (D.R)
Section 132Section 143(3)Section 153A

…4/Bang/2014 also clearly shows that even at the time of filing the return in the hands of the appellant admitting this income this explanation was not there and the new argument is only an afterthought. I have considered the case law cited by the appellant in 143 TTJ 322 (Mumbai). However, the facts are distinguishable in as much as the fresh claim should be made in the return in the search assessment under Section 153A. 5.3 However considering the fact that Sri G. Janardhan Reddy is the key person I find it more appropriate to tax this excess cash found in the hands of the appellant’s husband. Accordingly I agre…