Assam Co-Operative Apex Bank Ltd. v. Commissioner of Income

112 ITR 257Reported decision1978#22025 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2022.

Judgments citing Assam Co-Operative Apex Bank Ltd. v. Commissioner of Income

The Jt.CIT.(OSD), Cent.Circle-2(1), Ahmedabad vs. Shri Sanjay Hiralal Thakkar, Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 490/AHD/2018[2006-07]Status: DisposedITAT Ahmedabad20 Apr 2022AY 2006-07

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 490/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2006-07 J.C.I.T.(Osd), Shri Sanjay H. Thakkar, Central Circle-2(1), Vs. Devnandan Palace, Ahmedabad. Ambli Bopal Road, Ahmedabad.

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri Mukesh Jain, Sr. D.R
Section 132Section 142(1)Section 143(3)Section 147Section 68

…to give any finding on the remaining bank accounts which have been accepted as the Benamidar. In this regard we find support and guidance from the judgment of The Hon’ble High Court of Gauhati in the case of Assam Cooperative Apex Bank Ltd vs. CIT reported in 112 ITR 257 where it was held as under: Thus, the power of the Appellate Assistant Commissioner is not confined to the subject- matter of appeal by the assessee. It is much wider. He might examine all matters and dispose A.Y. 2006-07 10 of the appeal, even to the prejudice of the assessee by himself enhancing the tax or remanding the case to the Income-tax…

Evalueserve.Com Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 1466/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…RP and also the Department/Revenue was not in appeal before the Tribunal. Furthermore, only the assessee is in appeal before the Tribunal. The Ld. AR relied upon the following decisions: • Assam Co-Operative Apex Bank Ltd. v. Commissioner of Income tax [1978] 112 ITR 257 (Gauhati) • V. Ramaswamy Iyengar v. Commissioner of Income-tax [1960] 40 ITR 377 (Madras) • In New India Life Assurance Co. Ltd. v. Commissioner of Income-tax [1957] 31 ITR 844(Bom.)- 16. The Ld. AR submitted that the Ld. DR cannot argue that assesse is a KPO and cannot go beyond the TPO’s order. The Ld. DR cannot be permitted to go beyond the T…

Evalueserve.Com Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6310/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Aug 2018AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…RP and also the Department/Revenue was not in appeal before the Tribunal. Furthermore, only the assessee is in appeal before the Tribunal. The Ld. AR relied upon the following decisions: • Assam Co-Operative Apex Bank Ltd. v. Commissioner of Income tax [1978] 112 ITR 257 (Gauhati) • V. Ramaswamy Iyengar v. Commissioner of Income-tax [1960] 40 ITR 377 (Madras) • In New India Life Assurance Co. Ltd. v. Commissioner of Income-tax [1957] 31 ITR 844(Bom.)- 16. The Ld. AR submitted that the Ld. DR cannot argue that assesse is a KPO and cannot go beyond the TPO’s order. The Ld. DR cannot be permitted to go beyond the T…

Assam Co-Operative Apex Bank Ltd. v. Commissioner of Income (112 ITR 257) — Cited in 3 Judgments | BharatTax