CIT, AP-1, Hyderabad v. Bake

356 ITR 690High Court2013#20598 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Judgments citing CIT, AP-1, Hyderabad v. Bake

Mr. Saleem Thangal Kader Plakad, Individual, Udupi vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangaluru

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

ITA 541/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Sept 2023AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…vided consent , by participating in the assessment proceedings. ITA Nos.539 to 541/Bang/2023 Page 7 of 17 a) CIT — I, Chandigarh v Harjinder Kaur, [2009] 310 ITR 71 (Punjab & Haryana) — (Para — 5) b) CIT, AP-1, Hyderabad v Bake food Products (P) Ltd, [2013] 356 ITR 690 (AP) — (Para —12 to 15) c) Durgapur Passengers Carriers Association v ITO, [2023] 150 Taxmann.com 171 (Kolkata — Trib), in ITA NO. 6o4/Ko1/2022, dt: 20/04/2023 (Para -9) viii. In view of the above, the appellant prays that your honours hold that the return of income filed for the AY 2015-16, 2016-17 and 2017-18, without payment of taxes was defec…

Mr. Saleem Thangal Kader Plakad, Individual, Udupi vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

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

ITA 540/BANG/2023[2016-17]Status: DisposedITAT Bangalore22 Sept 2023AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…vided consent , by participating in the assessment proceedings. ITA Nos.539 to 541/Bang/2023 Page 7 of 17 a) CIT — I, Chandigarh v Harjinder Kaur, [2009] 310 ITR 71 (Punjab & Haryana) — (Para — 5) b) CIT, AP-1, Hyderabad v Bake food Products (P) Ltd, [2013] 356 ITR 690 (AP) — (Para —12 to 15) c) Durgapur Passengers Carriers Association v ITO, [2023] 150 Taxmann.com 171 (Kolkata — Trib), in ITA NO. 6o4/Ko1/2022, dt: 20/04/2023 (Para -9) viii. In view of the above, the appellant prays that your honours hold that the return of income filed for the AY 2015-16, 2016-17 and 2017-18, without payment of taxes was defec…

Mr. Saleem Thangal Kader Palkad, Udupi vs. Assistant Commissioner of Income-Tax, Central Circle-2, Udupi

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

ITA 539/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Sept 2023AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…vided consent , by participating in the assessment proceedings. ITA Nos.539 to 541/Bang/2023 Page 7 of 17 a) CIT — I, Chandigarh v Harjinder Kaur, [2009] 310 ITR 71 (Punjab & Haryana) — (Para — 5) b) CIT, AP-1, Hyderabad v Bake food Products (P) Ltd, [2013] 356 ITR 690 (AP) — (Para —12 to 15) c) Durgapur Passengers Carriers Association v ITO, [2023] 150 Taxmann.com 171 (Kolkata — Trib), in ITA NO. 6o4/Ko1/2022, dt: 20/04/2023 (Para -9) viii. In view of the above, the appellant prays that your honours hold that the return of income filed for the AY 2015-16, 2016-17 and 2017-18, without payment of taxes was defec…

The ACIT, Circle-5, Ahmedabad vs. M/S Redex Protech P Ltd, Ahmedabad

ITA 462/AHD/2002[95-96]Status: DisposedITAT Ahmedabad07 May 2019

Bench: The Tribunal Against Order Of The Ld.Cit(A)-Xi, Ahmedabad Dated 31.12.2001 Passed For The Asstt.Year 1995- 96. On Receipt Of Notice In The Revenue’S Appeal, The Assessee Has Filed Cross Objection Bearing No.28/Ahd/2002. Ita No.462/Ahd/2002 & Others With Co (Special Bench)

For Appellant: Shri S.N. Soparkar with Shri P.M. Mehta and Shri Parin ShahFor Respondent: Shri O.P. Sharma, CIT-DR
Section 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 249(4)Section 255(4)Section 264Section 80I

…ective then no cognizance of such return for passing assessment order can be taken. For buttressing his contentions, the relied upon the following decisions: i) K. Nagesh, 376 ITR 473 (Kar) ii) Harjinder Kaur, 310 ITR 71 (P&H) iii) Bake Food Products P.Ltd., 356 ITR 690 (AP) 12. He also contended that ld.DR during the course of hearing made reference to the CBDT circular available on page no.295 of the Department’s PB and submitted that defective return, if not rectified, then become non est return, and accordingly , provisions of section 249(4)(a) would not apply to the facts of the present case. But in the de…

CIT, AP-1, Hyderabad v. Bake (356 ITR 690) — Cited in 4 Judgments | BharatTax