Anglo-French Textile Company Ltd. v. Commissioner of Income Tax, Madras

23 ITR 82Supreme Court of India1953#19973 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 1996 to 2019.

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Judgments citing Anglo-French Textile Company Ltd. v. Commissioner of Income Tax, Madras

Ppn Properties Pvt. Ltd., Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…rom. For this he relied on the decision of Hon’ble Supreme Court in the case of Cit Vs. Sun Engineering Works Private Limited 198 ITR 297 (SC) where it was held that :- “It would be seen that whereas in the case of Anglo-French Textile Co. Ltd.'s case [1953] 23 ITR 82 (SC), the question as to the rights of an assessee to claim "redoing", "revising" or "recomputing" the entire income during the reassessment proceedings was left open, that question did not come up for consideration in the case of H. R. Sri Ramulu [1977] 39 STC 177 (SC) or H. M. Esufali's case [1973] 90 ITR 271 (SC) or even in V. Jaganmohan Rao's c…

Prashant Agencies Pvt. Ltd., Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…rom. For this he relied on the decision of Hon’ble Supreme Court in the case of Cit Vs. Sun Engineering Works Private Limited 198 ITR 297 (SC) where it was held that :- “It would be seen that whereas in the case of Anglo-French Textile Co. Ltd.'s case [1953] 23 ITR 82 (SC), the question as to the rights of an assessee to claim "redoing", "revising" or "recomputing" the entire income during the reassessment proceedings was left open, that question did not come up for consideration in the case of H. R. Sri Ramulu [1977] 39 STC 177 (SC) or H. M. Esufali's case [1973] 90 ITR 271 (SC) or even in V. Jaganmohan Rao's c…

Fateh Chand Charitable Trust, Muzaffarnagar vs. Addl. CIT, Meerut

In the result, the Appeal of the assessee is dismissed

ITA 289/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jun 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR
Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 148Section 254

…extent to which they reduce the income to that originally assessed. The income for purposes of “reassessment" cannot be reduced beyond the income originally assessed. It would be seen that whereas in the case of Anglo-French Textile Co. Ltd's case [1953] 23 ITR 82 (SC), the question as to the rights of an assessee to claim Page 20 of 27 "redoing", "revising" or "recomputing" the entire income during the reassessment proceedings was left open, that question did not come up for consideration in the case of H. R. Sri Ramulu [1977] 39 STC 177 (SC) or H. M. Esufali's case [1973] 90 ITR 271 (SC) or even in V…

Poothundu Plantations Pvt.Ltd vs. Agrl.Income Tax Offr

The appeal is allowed

C.A. No.-009168-009168 - 1996Supreme Court15 Jul 1996

Bench: Its Amendment Stood As Under: "12. Carrying Forward Of Loss:- Where Any Person Sustains A Loss In Agricultural Income In Any Year The Loss Shall Be Carried Forward

For Appellant: The short question in this case is whether anFor Respondent: AGRICULTURAL INCOME TAX OFFICER,CHITTOOR, KERALA STATE, AND
Section 12Section 24Section 36Section 6

…eld to be erroneous and such error must be treated as an error apparent on the record. In the instant case, on the strength of decision of this Court in the case of Anglo-French Textile Company Ltd. v. Commissioner of Income Tax, Madras (1953) 23 ITR 82, the Assistant Appellate Commissioner took the view that his predecessor had committed an apparent error of law in allowing carry forward of losses in the computation of agricultural income tax under the Kerala Agricultural Income Tax Act. The question is whether Section 12 of the Kerala Agricultural Income Tax Act must be…

Anglo-French Textile Company Ltd. v. Commissioner of Income Tax, Madras (23 ITR 82) — Cited in 4 Judgments | BharatTax