CIT v. J. Chelladurai

204 Taxmann 258High Court2012#17241 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Judgments citing CIT v. J. Chelladurai

B.SUNDARARAJAN,CHENNAI vs. DCIT, NON CORPORATE CIRCLE, CHENNAI

In the result, the appeal filed by the Revenue is dismissed and appeal of the assessee is allowed for statistical purposes

ITA 95/CHNY/2018[2008-09]Status: DisposedITAT Chennai16 Sept 2021AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 431/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 The Assistant Commissioner Of Vs. Shri B. Sundararajan, Income Tax, No. 34, Umapathy Street, Non Corporate Circle 18(1), West Mambalam, Chennai 600 033. Chennai 600 034. [Pan:Aasps3969C] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 95/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 Shri B. Sundararajan, The Deputy Commissioner Of No. 34, Umapathy Street, Vs. Income Tax, West Mambalam, Chennai 600 033. Non Corporate Circle 18(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mrs. V.S. Sreelekha, Cit Assessee By Shri N. Arjunraj, Ca For : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 08.09.2021 घोषणा की तारीख /Date Of Pronouncement : 16.09.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Cross Appeals Filed By The Revenue As Well As Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2017 Relevant To The Assessment Year 2008-09. 2

For Respondent: Mrs. V.S. Sreelekha, CIT
Section 143(1)Section 143(3)Section 147Section 148Section 54F

…आयकर अपीलीय अिधकरण, ‘‘ए” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 431/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 The Assistant Commissioner of Vs. Shri B. Sundararajan, Income Tax, No. 34, Umapathy Street, Non Corporate Circle 18(1), West Mambalam, Chennai 600 033. Chennai 600 034. [PAN:AASPS3969C] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 95/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 Sh…

ASSISTANT COMMISSIONER OF INCOME TAX NON CORPORATE CIRCLE 18(1), CHENNAI vs. SHRI. B SUNDARAJAN, CHENNAI

In the result, the appeal filed by the Revenue is dismissed and appeal of the assessee is allowed for statistical purposes

ITA 431/CHNY/2018[2008-09]Status: DisposedITAT Chennai16 Sept 2021AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 431/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 The Assistant Commissioner Of Vs. Shri B. Sundararajan, Income Tax, No. 34, Umapathy Street, Non Corporate Circle 18(1), West Mambalam, Chennai 600 033. Chennai 600 034. [Pan:Aasps3969C] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 95/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 Shri B. Sundararajan, The Deputy Commissioner Of No. 34, Umapathy Street, Vs. Income Tax, West Mambalam, Chennai 600 033. Non Corporate Circle 18(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mrs. V.S. Sreelekha, Cit Assessee By Shri N. Arjunraj, Ca For : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 08.09.2021 घोषणा की तारीख /Date Of Pronouncement : 16.09.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Cross Appeals Filed By The Revenue As Well As Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2017 Relevant To The Assessment Year 2008-09. 2

For Respondent: Mrs. V.S. Sreelekha, CIT
Section 143(1)Section 143(3)Section 147Section 148Section 54F

…आयकर अपीलीय अिधकरण, ‘‘ए” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 431/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 The Assistant Commissioner of Vs. Shri B. Sundararajan, Income Tax, No. 34, Umapathy Street, Non Corporate Circle 18(1), West Mambalam, Chennai 600 033. Chennai 600 034. [PAN:AASPS3969C] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 95/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 Sh…

SHRI PURSHOTTAM B. PITRODA,AHMEDABAD vs. THE ACIT, CIRCLE-12,, AHMEDABAD

Appeal is partly allowed

ITA 567/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad03 May 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri A. C. Shah & Bhaumil K. Patel, A.RFor Respondent: Shri Ranjan Kumar Singh, Sr.D. R
Section 143(3)Section 36Section 36(1)(iii)

…t in the case of Highways Construction Company Limited Vs. CIT reported at 199 UK 702 has held that there is no compulsion that one must earn, and if one has not earned income, notional income cannot be charged to tax. Ref - 2. CIT Vs. Chelladurai reported at 204 Taxmann 258 (Mad). j. So from above we state that there is no question for disallowance of Rs.25,89,060.00 U/s- 36(1)(iii) arise at all." ITA Nos.566 & 567/Ahd/2016 Purshottam B. Pitroda vs. ACIT Asst.Years 2011-12 & 2012-13 The assessee’s submission was not found tenable and having no business interest or commercial expediency found in such advances g…

SHRI PURSHOTTAM B. PITRODA,AHMEDABAD vs. THE ACIT, CIRCLE-12,, AHMEDABAD

Appeal is partly allowed

ITA 566/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad03 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri A. C. Shah & Bhaumil K. Patel, A.RFor Respondent: Shri Ranjan Kumar Singh, Sr.D. R
Section 143(3)Section 36Section 36(1)(iii)

…t in the case of Highways Construction Company Limited Vs. CIT reported at 199 UK 702 has held that there is no compulsion that one must earn, and if one has not earned income, notional income cannot be charged to tax. Ref - 2. CIT Vs. Chelladurai reported at 204 Taxmann 258 (Mad). j. So from above we state that there is no question for disallowance of Rs.25,89,060.00 U/s- 36(1)(iii) arise at all." ITA Nos.566 & 567/Ahd/2016 Purshottam B. Pitroda vs. ACIT Asst.Years 2011-12 & 2012-13 The assessee’s submission was not found tenable and having no business interest or commercial expediency found in such advances g…

JCIT, BANGALORE vs. M/S BIOCON LTD.,, BANGALORE

In the result, Revenue’s appeal for Assessment Year 2008-09 is dismissed

ITA 1251/BANG/2015[2008-09]Status: DisposedITAT Bangalore25 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri C. H. Sundar Rao, CIT-1 (D.R)
Section 143(1)Section 143(3)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.1251/Bang/2015 (Assessment Year : 2008-09) Joint Commissioner of Income Tax (LTU), Bangalore. …. Appellant. Vs. M/s. Biocon Limited, No.20, KM, Hosur Road, Electronic City, Hebbagodi, Bangalore-560 100. ….. Respondent. I.T. A. No.1255/Bang/2015 (Assessment Year : 2008-09) (By Assessee) Assessee By : Shri Padamchand Khincha, CA Revenue By : Shri C. H. Sundar Rao, CIT-1 (D.R) Date of Hearing : 20.02.2018. Date of Pronouncement : 25.04.2018. O R D E R…

CIT v. J. Chelladurai (204 Taxmann 258) — Cited in 5 Judgments | BharatTax