CIT, Bangalore v. Shree Manjunathesware Packing Products

1 SCC 598Reported decision1998#18530 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Judgments citing CIT, Bangalore v. Shree Manjunathesware Packing Products

Mahesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore

ITA 936/BANG/2024[2018-19]Status: DisposedITAT Bangalore05 Aug 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Soundararajan K.

Section 143(3)Section 263Section 54

…this procedure is contrary to the decision of the Hon'ble Supreme Court in CIT, Bangalore v. Shree Manjunathesware Packing Products (1998) 1 SCC 598, wherein held as under: ''28. The judgment of CIT, Bangalore v. Shree Manjunatheaware Packing Products (1998) 1 SCC 598, dealt with the issue as to what would be the scope of the expression “record” found in Section 263 of the Act, i.e., whether it would include the material placed before the AO or the material that was filed before the authority exercising the revisionary power as well. The Commissioner in this case had exercised the revisionary power after taking…

Mahesh Reddy, Bangalore vs. Principal Commissioner of Income Tax, Bengaluru-2, Bengaluru

ITA 1379/BANG/2024[2017-18]Status: DisposedITAT Bangalore05 Aug 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Sri K.R. Pradeep, A.R. & Ms. Girija G.P., A.RFor Respondent: Sri Kiran D., D.R
Section 143(3)Section 263Section 54

…this procedure is contrary to the decision of the Hon'ble Supreme Court in CIT, Bangalore v. Shree Manjunathesware Packing Products (1998) 1 SCC 598, wherein held as under: ''28. The judgment of CIT, Bangalore v. Shree Manjunatheaware Packing Products (1998) 1 SCC 598, dealt with the issue as to what would be the scope of the expression “record” found in Section 263 of the Act, i.e., whether it would include the material placed before the AO or the material that was filed before the authority exercising the revisionary power as well. The Commissioner in this case had exercised the revisionary power after taking…

M/S Sheo Shakti Coke Industries vs. Assistant Commissioner of Income Tax Circle - 37, Kolkata

ITAT/2/2022HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 5

…he fact that mere acquittal does not entitle an employee to automatic reinstatement particularly when the dismissal is based on proved misconduct in a departmental inquiry. ii) Deputy Inspector of Police and another Vs. S. Samuthiram published in (2013) 1 SCC 598 By placing the said judgment he submitted that order of dismissal by departmental authority can stand despite the employee being acquitted from criminal case. iii) State of Punjab Vs. Ram Singh reported in (1992) 4 SCC 54 Relying upon the aforementioned judgment the learned counsel has submitted that the nature of misconduct is a crucial fac…

The Commissioner of Income Tax-III vs. Ms. Poornima Datla

ITTA/327/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

CIT, Bangalore v. Shree Manjunathesware Packing Products (1 SCC 598) — Cited in 4 Judgments | BharatTax