CIT Kerala v. K Srinivas

4 SCC 526Reported decision1972#9755 most cited

What is CIT Kerala v. K Srinivas authority for?

A surcharge imposed by the Finance Act is a special addition to taxes on income, and its legislative history traces back to its recommendation in the report of the Committee on Indian Constitutional Reforms.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT Kerala v. K Srinivas · surcharge · Finance Act · legislative history · Committee on Indian Constitutional Reforms · taxes on income · 1931 · paragraph 7 and 8

Sections most often in play

Section 115BBESection 133ASection 142(1)Section 143(2)Section 2(37A)Section 250Section 4Section 68

Issues it is cited on

section 155bbesection 2(9)section 115bbe(1)section 155advance taxagricultural incomesection 115bbsection 115bsection 115bbesection 115section 69aassistant commissioner

Judgments citing CIT Kerala v. K Srinivas

Dy. Commissioner of Income Tax, Cir 1(3)(1), Income Tax Department vs. Skate Trades and Agencies Private Limited, Raichur Street Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1663/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Apr 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhaildy. Commissioner Of Income Tax, Circle-1(3)(1), Room No.535, Aayakar Bhawan, M.K. Road, Churchgate ............... Appellant Mumbai - 400020

For Appellant: NoneFor Respondent: Shri Bhangepatil Pushkaraj, Sr.DR
Section 115BSection 142(1)Section 143(2)Section 250

…e a surcharge to be so taxed, on the Finance Act prescribing an enhanced rate at the commencement of an year. The said contention however, cannot be sustained especially looking at the decision of the Hon'ble Supreme Court in CIT Kerala v. K Srinivas. [(1972) 4 SCC 526]. The facts are not relevant to the issue raised here and we need only look at the declaration as to the nature of a surcharge imposed in the Finance Act. The legislative history with respect to the concept of surcharge was traced by the Court, which, for the first time was found to have been recommended, in the report of the Committee on Indian Co…

Spectra Equipment Private Limited, Hyderabad vs. Income Tax Officer, Ward 3(1), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 500/HYD/2023[Assessment Year 2017-18]Status: DisposedITAT Hyderabad18 Dec 2024

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2017-18 Spectra Equipment Private Vs. The Income Tax Officer, Ward 3(1), Limited, Hyderabad. Hyderabad. Pan No.Aaccs8677C. (Appellant) (Respondent) Assessee By: Ms. Akanksha, C.A. For Shri Sunil Kumar Jain, C.A. Revenue By: Ms. Narmada, Cit-Dr For Shri Madan Mohan Meena, Sr.D.R. Date Of Hearing: 11.12.2024 Date Of Pronouncement: 18.12.2024

For Appellant: Ms. Akanksha, C.AFor Respondent: Ms. Narmada, CIT-DR for Shri Madan Mohan Meena
Section 115BSection 131Section 133(6)Section 143(1)Section 143(3)Section 68

…e a surcharge to be so taxed, on the Finance Act prescribing an enhanced rate at the commencement of an year. The said contention however, cannot be sustained especially looking at the decision of the Hon'ble Supreme Court in CIT Kerala v. K Srinivas. [(1972) 4 SCC 526]. The facts are not relevant to the issue raised here and we need only look at the declaration as to the nature of a surcharge imposed in the Finance Act. The legislative history with respect to the concept of surcharge was traced by the Court, which, for the first time was found to have been recommended, in the report of the Committee on Indian Co…

Late Manoharasingh Through Legal Heir Shri Suraj Mandloi, Indore vs. ITO 1(1), Indore

Appeal is partly allowed

ITA 110/IND/2024[2017-18]Status: DisposedITAT Indore30 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Late Manoharasingh Income-Tax Officer, (Through Legal Heir Shri 1(1), Suraj Mandloi), Indore. बनाम/ 34, Village Begam Kheri, Vs. P.O.Burana Kheri, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan : Blspm9380B Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2024 Date Of Pronouncement 30.07.2024

Section 115BSection 143(2)Section 143(3)Section 69A

…e a surcharge to be so taxed, on the Finance Act prescribing an enhanced rate at the commencement of an year. The said contention however, cannot be sustained especially looking at the decision of the Hon'ble Supreme Court in CIT Kerala v. K Srinivas. [(1972) 4 SCC 526]. The facts are not relevant to the issue raised here and we need only look at the declaration as to the nature of a surcharge imposed in the Finance Act. The legislative history with respect to the concept of surcharge was traced by the Court, which, for the first time was found to have been recommended, in the report of the Committee on Indian Co…

Mr Gaurav Ajmera, Ratlam vs. DCIT Central Circle -2, Indore

Accordingly. Thus, this ground is allowed partly for statistical purpose

ITA 71/IND/2022[2017-18]Status: DisposedITAT Indore01 Sept 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023

Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 153ASection 153DSection 234ASection 271A

…e a surcharge to be so taxed, on the Finance Act prescribing an enhanced rate at the commencement of an year. The said contention however, cannot be sustained especially looking at the decision of the Hon'ble Supreme Court in CIT Kerala v. K Srinivas. [(1972) 4 SCC 526]. The facts are not relevant to the issue raised here and we need only look at the declaration as to the nature of a surcharge imposed in the Finance Act. The legislative history with respect to the concept of surcharge was traced by the Court, which, for the first time was found to have been recommended, in the report of the Committee on Indian Co…

Narendra Kumar Shatilal Jain HUF, Indore vs. PCIT-1, Indore

In the result, this appeal of assessee is dismissed

ITA 124/IND/2022[2017-18]Status: DisposedITAT Indore23 Dec 2022AY 2017-18

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year: 2017-18 Narendra Kumar Shantilal Jain Pr. Cit -1 Huf Indore Prop. M/S Chandan Garments Khutal Mohite Complex, 2Nd Floor, 27/36, बनाम/Vs. Subhash Chowk, Rajwada Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aachn 5568 E Assessee By Shri Prakash Jain & Ms. Shreya Jain, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 23.12.2022 आदेश / / O R D E R / /

Section 115BSection 133ASection 143(3)Section 263Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Narendra Kumar Shantilal Jain Pr. CIT -1 HUF Indore Prop. M/s Chandan Garments Khutal Mohite Complex, 2nd Floor, 27/36, बनाम/Vs. Subhash Chowk, Rajwada Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AACHN 5568 E Assessee by Shri Prakash Jain & Ms. Shreya Jain, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 13.12.2022 Date of Pronouncement 23.12.2022 आदेश / / O R D E R / / Per B.M. Biy…

Chandan Garments P Ltd, Indore vs. The PCIT-1, Indore

In the result, this appeal of assessee is dismissed

ITA 125/IND/2022[2017-18]Status: DisposedITAT Indore02 Dec 2022AY 2017-18

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2017-18 Chandan Garments Private Pr. Cit -1 Ltd. Indore बनाम 27-36, Khutal Complex, Subhash Chowk, Rajwada, /Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecc 3248 H Assessee By Shri Prakash Jain & Ms. Shreya Jain, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 14.09.2022 Date Of Pronouncement 02.12.2022 आदेश / / / O R D E R /

Section 115BSection 133ASection 143(3)Section 263Section 69Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Chandan Garments Private Pr. CIT -1 Ltd. Indore बनाम 27-36, Khutal Complex, Subhash Chowk, Rajwada, /Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAECC 3248 H Assessee by Shri Prakash Jain & Ms. Shreya Jain, ARs Revenue by Shri P.K. Mitra, CIT-DR Date of Hearing 14.09.2022 Date of Pronouncement 02.12.2022 आदेश / / / O R D E R / Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated…

Mukesh Kumar Saraogi, Churu vs. Principal Commissioner of Income Tax-2, Jaipur

The appeal of the assessee is dismissed

ITA 186/JPR/2022[2017-18]Status: DisposedITAT Jaipur09 Nov 2022AY 2017-18
For Appellant: Smt. Shivangi Samdhani, CA &For Respondent: Sh. P. R. Meena (CIT)
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…le a surcharge to be so taxed, on the Finance Act prescribing an enhanced rate at the commencement of an year. The said contention however, cannot be sustained especially looking at the decision on the Hon'ble Supreme Court in CIT Kerala v. K Srinivas [(1972) 4 SCC 526. The facts are not relevant to the issue raised here and we need only look at the declaration as to the nature of a surcharge imposed the Finance Act. The legislative history with respect the concept of surcharge was traced by the Court, which, for the first time was found to have been recommended in the report of the Committee on Indian Constituti…

The Commissioner of Income Tax, Hyderabad vs. M/S. Andhra Pradesh Paper Mills, Hyderabad

ITTA/318/2005HC Telangana29 Nov 2017

Bench: The Trial Court. 4. The Brief Averments Of The Plaint, In O.S. No.25 Of 2002, Are As Under:

For Appellant: SRI. P RAJASEKHAR
Section 96

…c z o IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVA^^^%gv«^ MONDAY ,THE TWENTY SIXTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE V. GOPALA KRISHNA RAO FIRST APPEAL NO: 318 OF 2005 HatoH on^n^f against the Judgment and Decree ? 20-04-2005 in O.S.No.25 of 2002 (T) on the file of the Court of the VI Additional District Judge, Visakhapatnam. Between: Viswanadha Rao, S/o. V.S.S.Chalapathi Rao, Hindu, SprtnM^r/ivp^r' r*’ Apartments, Lavakusa Sector 1 MVP Colony, Visakhapatnam-12 AH]!reh^'^*^ V^ini W/o. Prasada Rao, aged 51 yrs, Hindu, R/o. 3-314 Adarshnagar, Old Dairy Farm, Visakhap…

Commissioner of Income Tax (TDS) vs. M/s. NAtional Mineral Development Corporation Ltd

In the result, the appeal is partly allowed

ITTA/556/2017HC Telangana11 Sept 2017
For Appellant: Shri Shobhit Koshta, AdvocateFor Respondent: Shri Anup Majoomdar and Shri Saket Pandey, Advocates
Section 12Section 16

…te the dozens of judgments delivered by this Court on the issue. However, it is necessary to refer to two decisions which are quite apposite to the facts of the case before us. 19. In His Holiness Acharya Swami Ganesh Dassji v. Sita Ram Thapar (1996) 4 SCC 526, this Court drew a distinction between readiness to perform the contract and willingness to perform the contract. It was observed that by readiness it may be meant the capacity of the plaintiff to perform the contract which would include the financial position to pay the purchase price. As far as the willingness to perform the contr…

M/s. Maruthi Movies vs. Income Tax Officer

ITTA/486/2011HC Telangana04 Jul 2012

Bench: GODA RAGHURAM,N.RAVI SHANKAR

The Commissioner of Incometax vs. M/S V.Satayanarayana

ITTA/193/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN