CIT v. Associated Cement & Steel Agencies

Karnataka Housing Board, Bangalore vs. DDIT, Bangalore

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent & Assessment Year : 2010-11 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent

…sons'. 1.4. In the following cases, it has been held that assessment made under a different status is bad in law.  CWT v Ridhkaran [1972] 84 ITR 705 (Raj)  CIT v Adinarayana Murthy K [1967] 65 ITR 607 (SC)  CIT v Associated Cement and Steel Agencies [1984] 147 ITR 776 (Boni)  CWT v Jagdish Puri [1987] 163 ITR 458 (Raj)  CIT v Sobhagmal Mishrilal Semlavada [1997] 223 ITR 554 (MP)  CWT v Srivastava (J.K.) and Sons [1983] 142 ITR 183 (All )  CIT v Suresh Chandra Gupta [1988] 173 ITR 407 (Raj)  Sri Nath Suresh Chand Ram Naresh v. CIT [2006] 280 ITR 396 (All)  CIT v Ram Das Deokinandan Prasad (HUF) [2005] 277…

Karnataka Housing Board vs. Addl.DIT

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent & Assessment Year : 2010-11 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent

…sons'. 1.4. In the following cases, it has been held that assessment made under a different status is bad in law.  CWT v Ridhkaran [1972] 84 ITR 705 (Raj)  CIT v Adinarayana Murthy K [1967] 65 ITR 607 (SC)  CIT v Associated Cement and Steel Agencies [1984] 147 ITR 776 (Boni)  CWT v Jagdish Puri [1987] 163 ITR 458 (Raj)  CIT v Sobhagmal Mishrilal Semlavada [1997] 223 ITR 554 (MP)  CWT v Srivastava (J.K.) and Sons [1983] 142 ITR 183 (All )  CIT v Suresh Chandra Gupta [1988] 173 ITR 407 (Raj)  Sri Nath Suresh Chand Ram Naresh v. CIT [2006] 280 ITR 396 (All)  CIT v Ram Das Deokinandan Prasad (HUF) [2005] 277…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of reasoning in the following decisions in this regard: Abdul Sattar M. Mok…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of reasoning in the following decisions in this regard: Abdul Sattar M. Mok…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of reasoning in the following decisions in this regard: Abdul Sattar M. Mok…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of reasoning in the following decisions in this regard: Abdul Sattar M. Mok…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of reasoning in the following decisions in this regard: Abdul Sattar M. Mok…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of reasoning in the following decisions in this regard: Abdul Sattar M. Mok…

Karnataka Industrial Areas Development Board vs. Addl.DIT

In the result, the appeal by the Assessee is allowed

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahmanassessment Year : 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment year : 2009-10 M/s. Karnataka Industrial Vs. The Additional Director of Area Development Board, Income Tax (Exemptions), No.14/3, 2nd Floor, Range 17, R.P. Building, Bangalore. Nrupathunga Road, Bangalore – 560 001. PAN: AAATK 1350J APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Smt. Neera Malhotra, CIT(DR) Date of hearing : 25.08.2015 Date of Pronouncement : 04.09.2015 O R D E R Per N.V. Vasudevan, Judicial Member T…