Chapter IV.\nIn Shivram Poddar v. ITO

51 ITR 823Supreme Court of India1964#25179 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Issues it is cited on

section 159section 18section 44reassessment proceedingssection 142(1)appeal before the tribunalsection 148transfersection 147personcompanyindia

Judgments citing Chapter IV.\nIn Shivram Poddar v. ITO

M/S Manilal P. Savla & Company, Pune vs. ACIT, Circle 5, Pune

In the result, the appeal of the assessee is allowed

ITA 2394/PUN/2024[2017-18]Status: DisposedITAT Pune24 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2394 & 2393/Pun/2024 निर्धारण वर्ष / Assessment Year : 2017-18 M/S. Manilal P. Savla & Company, 24, Bhawani Peth, Pune-411042 Vs. Acit, Circle-5, Pune Pan: Aabfm9782A अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri M.R. Bhagwat Department By : Shri Vidya Ratan Kishore Date Of Hearing : 03-09-2025 Date Of Pronouncement : 24-11-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 27.09.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”/“Nfac"] Pertaining To Assessment Year (“Ay”) 2017-18. For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri M.R. BhagwatFor Respondent: Shri Vidya Ratan Kishore
Section 132Section 142(1)Section 144Section 147Section 148Section 189Section 189(1)Section 189(2)Section 69A

…t. Fiction created under s.189 does not project into the future transactions. We are fortified in our conclusion by high authority. Sec. 189 of IT Act, 1961 is corresponding to s.44 of the Indian IT Act, 1922 under Chapter IV. In Shivram Poddar vs. ITO (1964) 51 ITR 823 (SC) : TC 34R.800, Shah, J. as he then was speaking for the Court said : "The object of enactment is clear. It is to authorise assessment of tax on income or gains earned in a business, profession or vocation carried on by a firm or association before discontinuance of business, profession or vocation or before dissolution of association......" In…

M/S Manilal P. Savla & Company, Pune vs. ACIT, Circle 5, Pune

In the result, the appeal of the assessee is allowed

ITA 2393/PUN/2024[2017-18]Status: DisposedITAT Pune24 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2394 & 2393/Pun/2024 निर्धारण वर्ष / Assessment Year : 2017-18 M/S. Manilal P. Savla & Company, 24, Bhawani Peth, Pune-411042 Vs. Acit, Circle-5, Pune Pan: Aabfm9782A अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri M.R. Bhagwat Department By : Shri Vidya Ratan Kishore Date Of Hearing : 03-09-2025 Date Of Pronouncement : 24-11-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 27.09.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”/“Nfac"] Pertaining To Assessment Year (“Ay”) 2017-18. For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri M.R. BhagwatFor Respondent: Shri Vidya Ratan Kishore
Section 132Section 142(1)Section 144Section 147Section 148Section 189Section 189(1)Section 189(2)Section 69A

…t. Fiction created under s.189 does not project into the future transactions. We are fortified in our conclusion by high authority. Sec. 189 of IT Act, 1961 is corresponding to s.44 of the Indian IT Act, 1922 under Chapter IV. In Shivram Poddar vs. ITO (1964) 51 ITR 823 (SC) : TC 34R.800, Shah, J. as he then was speaking for the Court said : "The object of enactment is clear. It is to authorise assessment of tax on income or gains earned in a business, profession or vocation carried on by a firm or association before discontinuance of business, profession or vocation or before dissolution of association......" In…

M/S. Steecon Infrastructure, Jodhpur vs. ITO, Ward-1(4), Jodhpur

In the result, the appeal of the assessee is dismissed

ITA 61/JODH/2019[2012-13]Status: DisposedITAT Mumbai18 Jul 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-13 M/S Steecon Infrastructure Income Tax Officer 1(4) 85, Subhash Nagar, Pal Road, Paota Jodhpur- 242008 Vs. Jodhpur- 342008 Pan No. Acdfs3423Q Appellant Respondent

For Appellant: Mr. Piyush Chajed and Mr SumitFor Respondent: Mr. Virabhadra S. Mahajan, AR
Section 131Section 142(1)Section 143(3)Section 147Section 148

…f the Supreme Court, to which he has invited our attention, are C.A. Abraham Income-tax Officer, Kotiayam [1961] 41 İTR 425 (SC) Commissioner of Income-tax v. Raja Reddy Mallaram [1964] 51 ITR 285 (SC) and Shivram Poddar v. Income-tax Officer, Calcutta [1964] 51 ITR 823 (SC) In Abraham's case (supra), the question before the Supreme Court related to the validity of the penalty orders made against the partners of a firm, which had been dissolved and had discontinued its business and the question was whether, if in the process of assessment of the income, profits or gains of a firm, which had discontinued its busin…

Chapter IV.\nIn Shivram Poddar v. ITO (51 ITR 823) — Cited in 3 Judgments | BharatTax