Amway India Enterprises v. Union of India

262 ITR 428Reported decision#12520 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2019 to 2019.

Judgments citing Amway India Enterprises v. Union of India

Theacit, Cir-1(1), Ekm, Ernakulam vs. Sri.E.M.Johny, Kothamangalam

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

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…r the purpose of assessment of present assesse provided they are supported by corroborative documents. 10.9.7.1 For this purpose, we place reliance on the judgment of Kerala High Court in the case of Amway India Enterprises vs. Union of India and another (262 ITR 428) held as under: “Section 131 of the Income-tax Act, 1961, grants power to the Assessing Officer, during the course of assessment proceedings, to issue summons for discovery or inspection or for production of books of account as the case may be as are vested in the civil court. On the other hand, section I.T.A. Nos.605/Coch/2005 & others 131(1A)…

The ACIT, Circle-1(1), Ernakulam vs. Sri.Mathai Xavier, Kothamangalam

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

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…r the purpose of assessment of present assesse provided they are supported by corroborative documents. 10.9.7.1 For this purpose, we place reliance on the judgment of Kerala High Court in the case of Amway India Enterprises vs. Union of India and another (262 ITR 428) held as under: “Section 131 of the Income-tax Act, 1961, grants power to the Assessing Officer, during the course of assessment proceedings, to issue summons for discovery or inspection or for production of books of account as the case may be as are vested in the civil court. On the other hand, section I.T.A. Nos.605/Coch/2005 & others 131(1A)…

The ACIT, Cir-1(1), Ernakulam vs. Sri.Jose Mathew, M/S.E.V.Mthai & Sons, Kothamangalam

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

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…r the purpose of assessment of present assesse provided they are supported by corroborative documents. 10.9.7.1 For this purpose, we place reliance on the judgment of Kerala High Court in the case of Amway India Enterprises vs. Union of India and another (262 ITR 428) held as under: “Section 131 of the Income-tax Act, 1961, grants power to the Assessing Officer, during the course of assessment proceedings, to issue summons for discovery or inspection or for production of books of account as the case may be as are vested in the civil court. On the other hand, section I.T.A. Nos.605/Coch/2005 & others 131(1A)…

The ACIT, Circle-1(1), Ernakulam vs. Sri.E.M.Paul, Edakattukudiyil, Kothamangalam

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

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…r the purpose of assessment of present assesse provided they are supported by corroborative documents. 10.9.7.1 For this purpose, we place reliance on the judgment of Kerala High Court in the case of Amway India Enterprises vs. Union of India and another (262 ITR 428) held as under: “Section 131 of the Income-tax Act, 1961, grants power to the Assessing Officer, during the course of assessment proceedings, to issue summons for discovery or inspection or for production of books of account as the case may be as are vested in the civil court. On the other hand, section I.T.A. Nos.605/Coch/2005 & others 131(1A)…

The ITO, WD-2, Thodupuzha vs. Sri.Tomy Mathew Partner of Mathai Sons, Kothamangalam

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

ITA 419/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…r the purpose of assessment of present assesse provided they are supported by corroborative documents. 10.9.7.1 For this purpose, we place reliance on the judgment of Kerala High Court in the case of Amway India Enterprises vs. Union of India and another (262 ITR 428) held as under: “Section 131 of the Income-tax Act, 1961, grants power to the Assessing Officer, during the course of assessment proceedings, to issue summons for discovery or inspection or for production of books of account as the case may be as are vested in the civil court. On the other hand, section I.T.A. Nos.605/Coch/2005 & others 131(1A)…

The ITO, WD-2, Thodupuzha vs. Sri.E.J.Sony, Kothamangalam

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

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…r the purpose of assessment of present assesse provided they are supported by corroborative documents. 10.9.7.1 For this purpose, we place reliance on the judgment of Kerala High Court in the case of Amway India Enterprises vs. Union of India and another (262 ITR 428) held as under: “Section 131 of the Income-tax Act, 1961, grants power to the Assessing Officer, during the course of assessment proceedings, to issue summons for discovery or inspection or for production of books of account as the case may be as are vested in the civil court. On the other hand, section I.T.A. Nos.605/Coch/2005 & others 131(1A)…

The ITO, Ward-2, Thodupuzha vs. Sri.Martin Johny, Kothamangalam

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

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…r the purpose of assessment of present assesse provided they are supported by corroborative documents. 10.9.7.1 For this purpose, we place reliance on the judgment of Kerala High Court in the case of Amway India Enterprises vs. Union of India and another (262 ITR 428) held as under: “Section 131 of the Income-tax Act, 1961, grants power to the Assessing Officer, during the course of assessment proceedings, to issue summons for discovery or inspection or for production of books of account as the case may be as are vested in the civil court. On the other hand, section I.T.A. Nos.605/Coch/2005 & others 131(1A)…

Sri.Essa Ismail Sait, Ernakulam vs. The ACIT, Cir-2(1), Ernakulam

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

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…r the purpose of assessment of present assesse provided they are supported by corroborative documents. 10.9.7.1 For this purpose, we place reliance on the judgment of Kerala High Court in the case of Amway India Enterprises vs. Union of India and another (262 ITR 428) held as under: “Section 131 of the Income-tax Act, 1961, grants power to the Assessing Officer, during the course of assessment proceedings, to issue summons for discovery or inspection or for production of books of account as the case may be as are vested in the civil court. On the other hand, section I.T.A. Nos.605/Coch/2005 & others 131(1A)…

Amway India Enterprises v. Union of India (262 ITR 428) — Cited in 8 Judgments | BharatTax