CIT v. B Amrutha Lakshmi

300 ITR 78Reported decision#12590 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

illegal paymentexplanation to section 37prohibited by lawrule of consistencysection 44adsection 153a(1)regular assessmentreopening of assessmentsection 132(4)section 37genuineness of the transactionsection 153c

Judgments citing CIT v. B Amrutha Lakshmi

M/S Hassan Hajee & Co., Mangalore vs. Deputy Commissioner of Income Tax Central Circle, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 870/BANG/2017[2013-14]Status: DisposedITAT Bangalore22 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…s. Hassan Hajee & Co., Mangalore Page 30 of 58 order; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), th…

M/S Hassan Hajee & Co., Mangalore vs. Deputy Commissioner of Income Tax Central Circle, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 30/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…s. Hassan Hajee & Co., Mangalore Page 30 of 58 order; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), th…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1363/BANG/2015[2011-12]Status: DisposedITAT Bangalore22 Sept 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…s. Hassan Hajee & Co., Mangalore Page 30 of 58 order; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), th…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1362/BANG/2015[2010-11]Status: DisposedITAT Bangalore22 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…s. Hassan Hajee & Co., Mangalore Page 30 of 58 order; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), th…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1361/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…s. Hassan Hajee & Co., Mangalore Page 30 of 58 order; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), th…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1360/BANG/2015[2008-09]Status: DisposedITAT Bangalore22 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…s. Hassan Hajee & Co., Mangalore Page 30 of 58 order; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), th…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1359/BANG/2015[2007-08]Status: DisposedITAT Bangalore22 Sept 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…s. Hassan Hajee & Co., Mangalore Page 30 of 58 order; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), th…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1358/BANG/2015[2006-07]Status: DisposedITAT Bangalore22 Sept 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…s. Hassan Hajee & Co., Mangalore Page 30 of 58 order; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), th…

CIT v. B Amrutha Lakshmi (300 ITR 78) — Cited in 8 Judgments | BharatTax