CIT v. K.T.M.S. Mahmood

74 ITR 100High Court1969#14398 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2017 to 2024.

Issues it is cited on

proximate nexussection 269ssection 36(2)protective assessmentstatement under section 132(4)section 131(1a)retracted statementsource of sourcesection 269ssbusiness expediencysection 41(1)section 269

Judgments citing CIT v. K.T.M.S. Mahmood

Saketkumar Rugnath Tanna, Ahmedabad vs. The DCIT, Central Circle-2(2), Ahmedabad

In the result the assessee appeal in ITA

ITA 978/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

Saketkumar Rugnath Tanna, Ahmedabad vs. The DCIT, Central Circle-2(2), Ahmedabad

In the result the assessee appeal in ITA

ITA 977/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

Saketkumar Rugnath Tanna Legal Heir of Late Smt. Indumatiben Rugnath Tanna, Ahmedabad vs. The DCIT, Central Circle-2(2), Ahmedabad

In the result the assessee appeal in ITA

ITA 976/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

Smt. Ritaben Saketkumar Tanna, Ahmedabad vs. The DCIT, Central Circle-2(2), Ahmedabad

In the result the assessee appeal in ITA

ITA 975/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

The ITO Ward-5(3)(1) (Previously the ACIT, Central Circle-2(2)), Ahmedabad vs. Shri Saketkumar Rugnath Tanna Legal Heir of Late Smt. Indumatiben Rugnath Tanna, Ahmedabad

In the result the assessee appeal in ITA

ITA 921/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

The ACIT, Central Circle-2(2), Ahmedabad vs. Smt. Ritaben Saketkumar Tanna, Ahmedabad

In the result the assessee appeal in ITA

ITA 920/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

Gxs India Technology Centre Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 1041/BANG/2016[2010-11]Status: DisposedITAT Bangalore15 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT (DR)
Section 234DSection 28Section 37(1)

…it in question has become irrecoverable and therefore, this tribunal order also is not applicable in the present case. 8. Next judgment cited before us is a Judgment of Hon’ble Madras High Court rendered in the case of CIT Vs. K.T.M.S. Mahmood as reported in 74 ITR 100, copy available on pages 61 to 64 of paper book. In this case, the issue in dispute was regarding loss on account of theft of watches and it was the dispute as to whether the act of the assessee of carrying watches to his home at late hours for the purpose of safe keeping was for the business purpose or not and therefore, loss in those circumstanc…

CIT v. K.T.M.S. Mahmood (74 ITR 100) — Cited in 7 Judgments | BharatTax