Amjad Ali Nazar Ali v. CIT

110 ITR 419High Court1977#14741 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing Amjad Ali Nazar Ali v. CIT

SRI KAMBEGOWDA PUTTANARASAPPA,BENGALURU vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 456/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Oct 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Avinash Mallya, Advocate and Sri.Hemant Pai, CAFor Respondent: Sri.Manjunath Karkihalli, CIT-DR
Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 263

…void ab initio. In this context, the learned AR relied on the following judicial pronouncements:- (i) ITO v. Ramesh Kumar Rathi (2005) 143 Taxman 33 (Kol) (ii) Niranjan Lal Ram Chandra v. CIT (1982) 134 ITRT 352 (All.) (iii) Amjad Ali Nazir Ali v. CIT (1977) 110 ITR 419 (All.) (iv) Dhampur Sugar Mills Limited v. CIT (1973) 90 ITR 236 (All.) (v) CIT v. IDEB Buildcon Pvt. Ltd. ITA No.507/2014 (Kar.) (judgment dated 02.02.2016) (vi) CIT v. Mangalore Chemicals & Fertilizers Ltd. (1991) 59 Taxman 508 (Kar.) 3. The learned Departmental Representative, on the other hand, submitted that both the original return filed u…

SARAVJIT BHATIA,FARIDABAD vs. ITO,WARD-11(3), FARIDABAD

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 6695/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Aug 2019AY 2015-16

Bench: Sh. R. K. Pandaassessment Year: 2015-16 Sarvajit Bhatia Income Tax Officer A-362, Dabua Colony, Pali Vs Ward – 11 (3) Road, Faridabad Faridabad Pan No.Akmpb4292K (Appellant) (Respondent)

Section 139Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Sarvajit Bhatia Income Tax Officer A-362, Dabua Colony, Pali Vs Ward – 11 (3) Road, Faridabad Faridabad Pan no.AKMPB4292K (APPELLANT) (RESPONDENT) Appellant by Sh. Rakesh Jain, Advocate Respondent by Shri S. L. Anuragi, Sr. DR Date of hearing: 02/07/2019 Date of Pronouncement: 21/08/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 29.08.2018 of the CIT(A)-19, Faridabad relating to A. Y.2015-16. 2. Facts of the case, in brie…

ACIT, CIR.-1(2),, PUNE vs. GLOBAL INFRASTRUCTURE & TECHNOLOGIES LTD.,, PUNE

In the result, the appeal of Revenue in ITA

ITA 351/PUN/2007[1996-97]Status: DisposedITAT Pune28 Feb 2018AY 1996-97

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: NoneFor Respondent: Mrs. Nirupama Kotru
Section 143(3)Section 271(1)(c)

…ong statement in the return of income furnished in pursuance of a notice u/s 139(1) of the Act or in pursuance of notice under sub-section (1) of Sec.142 of the Act. We find that Hon’ble Allahabad High Court in the case of Amjad Ali Nazar Ali Vs. CIT (1977) 110 ITR 419 has observed that the use of the word “discovers” in Sec.139(5) cannotes discovery of some omission or wrong statement in the return, of which the assessee was not aware at the time of filing of the original return of income. It further observed that it cannot covers a case where the omission or wrong statement contained in the first return w…

M/S. GLOBAL INFRASTRUCTURE & TECHNOLOGIES LTD.,,PUNE vs. ITO, WD.-3(3),, PUNE

In the result, the appeal of Revenue in ITA

ITA 722/PUN/2004[1996-97]Status: DisposedITAT Pune28 Feb 2018AY 1996-97

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: NoneFor Respondent: Mrs. Nirupama Kotru
Section 143(3)Section 271(1)(c)

…ong statement in the return of income furnished in pursuance of a notice u/s 139(1) of the Act or in pursuance of notice under sub-section (1) of Sec.142 of the Act. We find that Hon’ble Allahabad High Court in the case of Amjad Ali Nazar Ali Vs. CIT (1977) 110 ITR 419 has observed that the use of the word “discovers” in Sec.139(5) cannotes discovery of some omission or wrong statement in the return, of which the assessee was not aware at the time of filing of the original return of income. It further observed that it cannot covers a case where the omission or wrong statement contained in the first return w…

DCIT,CIR.-1(1),, PUNE vs. GLOBAL INFRASTRUCTURE & TECHNOLOGIES LTD.,, MUMBAI

In the result, the appeal of Revenue in ITA

ITA 624/PUN/2004[1996-97]Status: DisposedITAT Pune28 Feb 2018AY 1996-97

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: NoneFor Respondent: Mrs. Nirupama Kotru
Section 143(3)Section 271(1)(c)

…ong statement in the return of income furnished in pursuance of a notice u/s 139(1) of the Act or in pursuance of notice under sub-section (1) of Sec.142 of the Act. We find that Hon’ble Allahabad High Court in the case of Amjad Ali Nazar Ali Vs. CIT (1977) 110 ITR 419 has observed that the use of the word “discovers” in Sec.139(5) cannotes discovery of some omission or wrong statement in the return, of which the assessee was not aware at the time of filing of the original return of income. It further observed that it cannot covers a case where the omission or wrong statement contained in the first return w…

DCIT,CIR.-1(1),, PUNE vs. MANTRI HOUSING & CONSTRUCTIONS LTD.,, PUNE

In the result, the appeal of Revenue in ITA

ITA 1027/PUN/2004[1998-99]Status: DisposedITAT Pune28 Feb 2018AY 1998-99

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: NoneFor Respondent: Mrs. Nirupama Kotru
Section 143(3)Section 271(1)(c)

…ong statement in the return of income furnished in pursuance of a notice u/s 139(1) of the Act or in pursuance of notice under sub-section (1) of Sec.142 of the Act. We find that Hon’ble Allahabad High Court in the case of Amjad Ali Nazar Ali Vs. CIT (1977) 110 ITR 419 has observed that the use of the word “discovers” in Sec.139(5) cannotes discovery of some omission or wrong statement in the return, of which the assessee was not aware at the time of filing of the original return of income. It further observed that it cannot covers a case where the omission or wrong statement contained in the first return w…

Amjad Ali Nazar Ali v. CIT (110 ITR 419) — Cited in 6 Judgments | BharatTax