Arthanari v. ITO

83 ITR 828High Court1972#21462 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2022.

Judgments citing Arthanari v. ITO

M/S Edelweiss Rural & Corporate Services Private Limited, Mumbai vs. JCIT Central Circle-1(2), Mumbai

In the result, appeal of the assessee for A

ITA 1041/MUM/2022[2015-16]Status: DisposedITAT Mumbai26 Aug 2022AY 2015-16
Section 127(2)Section 133ASection 143(1)Section 143(3)Section 147

…ing adjustment with regard to purchase transactions from Aster DMCC Dubai. Reliance in this regard is placed on M/s. Edelweiss Rural & Corporate Services Pvt. Ltd., the decision of the Hon‟ble Madras High Court in the case of S. Arthanari vs. ITO reported in 83 ITR 828 wherein the Hon‟ble High Court by placing reliance on yet another decision of the Hon‟ble Madras High Court in the case of Vedantham Raghaviah vs. Third Additional ITO reported in 49 ITR 314 had held – “once an order of rectification is passed, the assessment itself is modified and what remains is not the order of rectification, but only the asses…

M/S Edelweiss Rural & Corporate Services Private Limited (Earlier Know As M/S Edelweiss Commodities Services Limited), Mumbai vs. ACIT Central Circle-1(2), Mumbai

In the result, appeal of the assessee for A

ITA 1040/MUM/2022[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13
Section 127(2)Section 133ASection 143(1)Section 143(3)Section 147

…ing adjustment with regard to purchase transactions from Aster DMCC Dubai. Reliance in this regard is placed on M/s. Edelweiss Rural & Corporate Services Pvt. Ltd., the decision of the Hon‟ble Madras High Court in the case of S. Arthanari vs. ITO reported in 83 ITR 828 wherein the Hon‟ble High Court by placing reliance on yet another decision of the Hon‟ble Madras High Court in the case of Vedantham Raghaviah vs. Third Additional ITO reported in 49 ITR 314 had held – “once an order of rectification is passed, the assessment itself is modified and what remains is not the order of rectification, but only the asses…

Sree Venkateswara Educational Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, both the appeals filed by the assessee are dismissed

ITA 1339/CHNY/2019[2013-14]Status: DisposedITAT Chennai30 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1338 & 1339/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Sree Venkateswara Educational Trust, The Income Tax Officer, 655/20 & 600, Jagilkathirampatti Vs. Exemptions Ward, Village & Post, Pochampalli Taluk, Salem. Krishnagiri District 635 206. [Pan:Aaits5220J ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.12.2019 घोषणा की तारीख /Date Of Pronouncement : 30.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Both Dated 25.03.2019 For The Assessment Year 2013-14 Passed Against The Order Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] As Well As Under Section 154 Of The Act. Against The Order Under Section 154 Of The Act, The Assessee Has Raised Following Grounds: “1. The Commissioner Of Income-Tax (Appeals) Is Not Justified In Holding That Non-Allowance Of Expenditure Incurred To Earn Gross Receipts From A College & School Involves A Complex & Debatable Legal Issue.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 154

…iso to Section 12A(2) to assessment year 2013-14, as rectification application tiled On 09-11-2015 was disposed of on 30-05-2016; "proceeding involving rectification of an assessment is one of the channels through which, the purpose of assessment is achieved (83 ITR 828 Madras High Court). Commissioner (Appeals) ought not to have relied on a decision rendered prior to insertion of the proviso made with effect from 01- 10-2014. 10. As a proposal to increase under section 143(1), the returned income, was not intimated to the assessee, though required by its 1st proviso, the addition made to 'Nil' income returned, i…

Sree Venkateswara Educational Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, both the appeals filed by the assessee are dismissed

ITA 1338/CHNY/2019[2013-14]Status: DisposedITAT Chennai30 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1338 & 1339/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Sree Venkateswara Educational Trust, The Income Tax Officer, 655/20 & 600, Jagilkathirampatti Vs. Exemptions Ward, Village & Post, Pochampalli Taluk, Salem. Krishnagiri District 635 206. [Pan:Aaits5220J ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.12.2019 घोषणा की तारीख /Date Of Pronouncement : 30.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Both Dated 25.03.2019 For The Assessment Year 2013-14 Passed Against The Order Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] As Well As Under Section 154 Of The Act. Against The Order Under Section 154 Of The Act, The Assessee Has Raised Following Grounds: “1. The Commissioner Of Income-Tax (Appeals) Is Not Justified In Holding That Non-Allowance Of Expenditure Incurred To Earn Gross Receipts From A College & School Involves A Complex & Debatable Legal Issue.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 154

…iso to Section 12A(2) to assessment year 2013-14, as rectification application tiled On 09-11-2015 was disposed of on 30-05-2016; "proceeding involving rectification of an assessment is one of the channels through which, the purpose of assessment is achieved (83 ITR 828 Madras High Court). Commissioner (Appeals) ought not to have relied on a decision rendered prior to insertion of the proviso made with effect from 01- 10-2014. 10. As a proposal to increase under section 143(1), the returned income, was not intimated to the assessee, though required by its 1st proviso, the addition made to 'Nil' income returned, i…

Arthanari v. ITO (83 ITR 828) — Cited in 4 Judgments | BharatTax