CIT v. K. Shyamaraju

189 ITR 392High Court1991#12322 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2016 to 2024.

Judgments citing CIT v. K. Shyamaraju

Gulab Grandsons Foundation, Kolkata vs. ITO, Kolkata

In the result, the appeal of the assessee is allowed

ITA 353/KOL/2023[2018-19]Status: DisposedITAT Kolkata22 Jul 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139Section 139(9)Section 164(1)Section 164(3)Section 44A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एबं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 353/Kol/2023 Assessment Year: 2018-19 Gulab Grandsons Foundation Vs. ITO, Ward-1(1), Kolkata (PAN: AACTG 1687 P) ( अपीलाथ" ) Respondent / ( !यथ") Appellant / Date of Hearing / सुनवाई 02.07.2024 क% "त'थ Date of Pronouncement/ 22.07.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Sunil Surana, Advocate "नधा"0रती क% ओर से For the Respondent/ Shri Arun Ku…

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

ITA 1764/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

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

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…n of the Hon'ble Apex Court in the case of CWT Vs. H.E.H. Nizam's Family Trust, reported in 108 ITR 555 and reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs. K. Shyamaraju [Trustees] Et Others, reported in 189 ITR 392. [ii]. The appellant wishes to submit that the learned Assessing Officer has issued the statutory notices and conducted the assessment proceedings on the Appellant under the status of AOP [Trust], which is the status under which the Appellant has filed its return of income. Further, the Notice issued under section 148 of the Act specifies the Per…

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

ITA 1763/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Feb 2020AY 2010-11

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

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…n of the Hon'ble Apex Court in the case of CWT Vs. H.E.H. Nizam's Family Trust, reported in 108 ITR 555 and reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs. K. Shyamaraju [Trustees] Et Others, reported in 189 ITR 392. [ii]. The appellant wishes to submit that the learned Assessing Officer has issued the statutory notices and conducted the assessment proceedings on the Appellant under the status of AOP [Trust], which is the status under which the Appellant has filed its return of income. Further, the Notice issued under section 148 of the Act specifies the Per…

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

ITA 1762/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Feb 2020AY 2009-10

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

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…n of the Hon'ble Apex Court in the case of CWT Vs. H.E.H. Nizam's Family Trust, reported in 108 ITR 555 and reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs. K. Shyamaraju [Trustees] Et Others, reported in 189 ITR 392. [ii]. The appellant wishes to submit that the learned Assessing Officer has issued the statutory notices and conducted the assessment proceedings on the Appellant under the status of AOP [Trust], which is the status under which the Appellant has filed its return of income. Further, the Notice issued under section 148 of the Act specifies the Per…

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

ITA 1766/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

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

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…n of the Hon'ble Apex Court in the case of CWT Vs. H.E.H. Nizam's Family Trust, reported in 108 ITR 555 and reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs. K. Shyamaraju [Trustees] Et Others, reported in 189 ITR 392. [ii]. The appellant wishes to submit that the learned Assessing Officer has issued the statutory notices and conducted the assessment proceedings on the Appellant under the status of AOP [Trust], which is the status under which the Appellant has filed its return of income. Further, the Notice issued under section 148 of the Act specifies the Per…

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

ITA 1765/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

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

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…n of the Hon'ble Apex Court in the case of CWT Vs. H.E.H. Nizam's Family Trust, reported in 108 ITR 555 and reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs. K. Shyamaraju [Trustees] Et Others, reported in 189 ITR 392. [ii]. The appellant wishes to submit that the learned Assessing Officer has issued the statutory notices and conducted the assessment proceedings on the Appellant under the status of AOP [Trust], which is the status under which the Appellant has filed its return of income. Further, the Notice issued under section 148 of the Act specifies the Per…

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

ITA 1761/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Feb 2020AY 2008-09

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

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…n of the Hon'ble Apex Court in the case of CWT Vs. H.E.H. Nizam's Family Trust, reported in 108 ITR 555 and reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs. K. Shyamaraju [Trustees] Et Others, reported in 189 ITR 392. [ii]. The appellant wishes to submit that the learned Assessing Officer has issued the statutory notices and conducted the assessment proceedings on the Appellant under the status of AOP [Trust], which is the status under which the Appellant has filed its return of income. Further, the Notice issued under section 148 of the Act specifies the Per…

ACIT, Bangalore vs. M/S Icici Emerging Sector Fund, Bangalore

In the result, all the thirteen appeals of the revenue are dismissed

ITA 505/BANG/2013[2009-10]Status: DisposedITAT Bangalore27 Jul 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A.K.Garodia, Accounant Member

For Appellant: Shri S.E.Dastur, Senior AdvocateFor Respondent: Mrs. Neera Malhotra, CIT &
Section 199

…should not be taxed at the maximum marginal rate. (1) A. K. Gopala Pillai v. Agricultural ITO [1970] 75 ITR 120 (Mad); (2) CWT v. Trustees of H.E.H. Nizam's Family (Remainder Wealth) Trust [1977] 108 ITR 555 (SC); (3) CIT v. K. Shyamaraju (Trustees) [1991] 189 ITR 392 (Kar); and (4) Laxmipat Singhania v. CIT [1969] 72 ITR 291 (SC). 6 ITA Nos.505(B)/13, 533-535(B)/14, 633- 638(B)/13, 697(B)/15 & 836-838(Bang)2013 8. The Assessing Officer without discussing the facts of those cases and the ratio laid down in those decisions and as to how the facts of the assessees case are different from those cases, held that…

CIT v. K. Shyamaraju (189 ITR 392) — Cited in 8 Judgments | BharatTax