Badri Prasad Bajoria v. CIT (197)

64 ITR 362High Court1967#25550 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2020.

Judgments citing Badri Prasad Bajoria v. CIT (197)

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

…d to the assessee within that period [Relied on RM.P.R. Viswanathan Chettiar Vs. CIT (1954) 25 ITR 79 (Mad.) approved in CIT Vs. Balkrishna Malhotra (1972) 81 ITR 759 (SC), EsthuriAswathiah Vs. CIT (1963) 50 ITR 764 (Mys.), Badri Prasad Bajoria Vs. CIT (1967) 64 ITR 362 (Cal.) etc.] or that the notice of the demand should also be served on the assessee within that period. [Also relied on Sushil Chandra Ghose Vs. ITO (1959) 35 ITR 379 (Cal.) CAgIT Vs. Kappumalai Estate (1998) 234 ITR 187, 188 (Ker.) etc.]. What is required for completion of the assessment is the determination of the tax liability and issue of dema…

GURUDAYAL SINGH,KEONJHAR vs. ACIT, CUTTACK

In the result, appeal filed by the revenue is dismissed

ITA 146/CTK/2015[2010-11]Status: DisposedITAT Cuttack29 May 2017AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2007-08

For Appellant: Written submissionFor Respondent: Shri D.K.Pradhan, DR
Section 142(1)Section 144Section 153(1)Section 153(2)

…and notice and the assessment order are not barred by limitation u/s.153(1) of the Act. Ld D.R. relied on the provisions of section 153(2) of the I.T.Act, 1961, and the decision of Hon’ble Calcutta High Court in the case of Badri Prasad Bajoria vs CIT (197) 64 ITR 362 (Cal) and other judicial decisions and contended that the action of the CIT(A) is not in accordance with law and prayed for restoring the order of the Assessing officer. 7. We perused the written submissions filed by the assessee and judicial decisions supporting the action of the CIT(A). i) Karnani Industrial Bank Ltd., (1978) 113 ITR 380 (C…

ACIT, CIRCLE-2(2), CUTTACK, CUTTACK vs. M/S. NEW AGE DATA NET PVT. LTD, CUTTACK

In the result, appeal filed by the revenue is dismissed

ITA 165/CTK/2013[2007-08]Status: DisposedITAT Cuttack12 May 2017AY 2007-08

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2007-08

For Appellant: Written submissionFor Respondent: Shri D.K.Pradhan, DR
Section 142(1)Section 144Section 153(1)Section 153(2)

…and notice and the assessment order are not barred by limitation u/s.153(1) of the Act. Ld D.R. relied on the provisions of section 153(2) of the I.T.Act, 1961, and the decision of Hon’ble Calcutta High Court in the case of Badri Prasad Bajoria vs CIT (197) 64 ITR 362 (Cal) and other judicial decisions and contended that the action of the CIT(A) is not in accordance with law and prayed for restoring the order of the Assessing officer. 7. We perused the written submissions filed by the assessee and judicial decisions supporting the action of the CIT(A). i) Karnani Industrial Bank Ltd., (1978) 113 ITR 380 (C…

Badri Prasad Bajoria v. CIT (197) (64 ITR 362) — Cited in 3 Judgments | BharatTax