C T. Muthuraman v. CIT

50 ITR 656High Court1963#18091 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 143(3)Section 147Section 148Section 201Section 237Section 9(1)(vii)

Issues it is cited on

section 237vsv schemesection 9(1)(vii)section 34fees for technical servicessection 35section 9(1)advance taxsection 201escapement of incomesection 20income-tax officer

Judgments citing C T. Muthuraman v. CIT

DCIT, INTL. TAXN., CIRCLE 1(2), BANGALORE vs. IBM CANADA LIMITED, BANGALORE

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1330/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

…] 41 ITR 539 (SC), their Lordships of the Supreme Court held that 'no proceedings' terminated to the assessment proceedings, and that it should be construed as meaning that the assessee had no assessable income. In the case of M. C T. Muthuraman v. CIT (1963) 50 ITR 656, the Madras High Court held as follows: "We are of opinion that the proceedings for 1953-54 and 1954-55 were lawfully terminated by the Income-tax Officer, It is true that section 23 does not in express terms provide foreclosing the assessment proceedings with an order that no assessment would be levied. Though, the assessee had offered an item of…

DCIT, INTL. TAXN., CIRCLE 1(2), BANGALORE vs. IBM SINGAPORE PTE. LIMITED , BANGALORE

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1329/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Aug 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

…] 41 ITR 539 (SC), their Lordships of the Supreme Court held that 'no proceedings' terminated to the assessment proceedings, and that it should be construed as meaning that the assessee had no assessable income. In the case of M. C T. Muthuraman v. CIT (1963) 50 ITR 656, the Madras High Court held as follows: "We are of opinion that the proceedings for 1953-54 and 1954-55 were lawfully terminated by the Income-tax Officer, It is true that section 23 does not in express terms provide foreclosing the assessment proceedings with an order that no assessment would be levied. Though, the assessee had offered an item of…

DCIT, INTL TAXN, CIRCLE-1(2), BANGALORE vs. IBM ITALIA SPA, INDIA

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1325/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

…] 41 ITR 539 (SC), their Lordships of the Supreme Court held that 'no proceedings' terminated to the assessment proceedings, and that it should be construed as meaning that the assessee had no assessable income. In the case of M. C T. Muthuraman v. CIT (1963) 50 ITR 656, the Madras High Court held as follows: "We are of opinion that the proceedings for 1953-54 and 1954-55 were lawfully terminated by the Income-tax Officer, It is true that section 23 does not in express terms provide foreclosing the assessment proceedings with an order that no assessment would be levied. Though, the assessee had offered an item of…

DCIT, INTL. TAXN., CIRCLE 1(2), BANGALORE vs. IBM DEUTSCHLAND GMBH, INDIA

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1312/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

…] 41 ITR 539 (SC), their Lordships of the Supreme Court held that 'no proceedings' terminated to the assessment proceedings, and that it should be construed as meaning that the assessee had no assessable income. In the case of M. C T. Muthuraman v. CIT (1963) 50 ITR 656, the Madras High Court held as follows: "We are of opinion that the proceedings for 1953-54 and 1954-55 were lawfully terminated by the Income-tax Officer, It is true that section 23 does not in express terms provide foreclosing the assessment proceedings with an order that no assessment would be levied. Though, the assessee had offered an item of…

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…as made to certain decisions of the High I.T.A. No.35/Kol/2021 & C.O. No.6/Kol/2023 Assessment Year: 2009-10 M/s Maharaj Vincom Pvt. Ltd. Courts and some observations made by this Court in a case which we note as under : 9. In M.Ct. Muthuraman v. CIT [1963] 50 ITR 656 (Mad.), the assessment proceedings which had commenced with the returns filed by the assessee were lawfully terminated when they were closed with the entry "N.A." (not assessed). The orders terminating the assessment proceedings were not communicated to the assessee. The ITO issued notices under section 34 of the Indian Income-tax Act, 1922 (corre…

C T. Muthuraman v. CIT (50 ITR 656) — Cited in 5 Judgments | BharatTax