Basudeo Prasad Agarwalla v. ITO & Ors.

180 ITR 388High Court#23222 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

unexplained cash creditsection 143(3)total incomebusinessinterest

Judgments citing Basudeo Prasad Agarwalla v. ITO & Ors.

Seikh Abdul Sabir Golahat Nimtala Masjid, Burdwan vs. CIT(A), Burdwan

In the result, both the appeals of the assessee are allowed

ITA 311/KOL/2023[2008-09]Status: DisposedITAT Kolkata23 Jul 2024AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 143(3)Section 2(24)Section 28Section 37(1)Section 69

…and proceedings only to the extent as directed by the authorities concerned in its order. In our conclusion we are supported by a series of decisions of various High Courts which are discussed hereinafter. In the case of Basudeo Prasad Agarwalla vs. ITO & Ors 180 ITR 388 (Cal) ,the Hon’ble Calcutta High Court has held that if the order of remand is open and the authorities concerned, after remand, can exercise the jurisdiction in accordance with law, there is nothing for the court to regulate such action; but at the same time, this court observes that if the scope of remand is limited, after remand, the authoriti…

Seikh Abdul Sabir Golahat Nimtala Masjid, Burdwan vs. CIT(A), Burdwan

In the result, both the appeals of the assessee are allowed

ITA 310/KOL/2023[2007-08]Status: DisposedITAT Kolkata23 Jul 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 143(3)Section 2(24)Section 28Section 37(1)Section 69

…and proceedings only to the extent as directed by the authorities concerned in its order. In our conclusion we are supported by a series of decisions of various High Courts which are discussed hereinafter. In the case of Basudeo Prasad Agarwalla vs. ITO & Ors 180 ITR 388 (Cal) ,the Hon’ble Calcutta High Court has held that if the order of remand is open and the authorities concerned, after remand, can exercise the jurisdiction in accordance with law, there is nothing for the court to regulate such action; but at the same time, this court observes that if the scope of remand is limited, after remand, the authoriti…

M/S K.M. Khadim & Co., Kolkata vs. PCIT-1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 278/KOL/2022[2014-15]Status: DisposedITAT Kolkata21 Dec 2022AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 263

…er in the set aside proceedings/ remand proceedings only to the extent as directed by the Ld. PCIT/authorities concerned in its order. The Ld. A.R relied on the series of decisions namely in defense of his arguments: i) Basudeo Prasad Agarwalla vs. ITO & Ors 180 ITR 388 (Cal) ii) CIT vs. V. Hope Textiles Ltd. 225 ITR 993 (MP) iii) CIT vs. Lal Chand Agarwal 259 ITR 497 (Raj.) iv) S.P. Kocher vs. ITO 145 ITR 255 (All.) The Ld. A.R. therefore argued that the exercise of jurisdiction by the Ld. PCIT in second round treating the assessment order passed pursuant to the direction by the Ld. PCIT in the first round…

Basudeo Prasad Agarwalla v. ITO & Ors. (180 ITR 388) — Cited in 3 Judgments | BharatTax