CIT v. Malborough Polychem P. Ltd.

309 ITR 43High Court2009#11472 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 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. Malborough Polychem P. Ltd.

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

…uent 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), the recipients have not maintained any books of accounts. All the recipients have given the same answers and the AO has asked the same quest…

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

…uent 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), the recipients have not maintained any books of accounts. All the recipients have given the same answers and the AO has asked the same quest…

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

…uent 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), the recipients have not maintained any books of accounts. All the recipients have given the same answers and the AO has asked the same quest…

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

…uent 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), the recipients have not maintained any books of accounts. All the recipients have given the same answers and the AO has asked the same quest…

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

…uent 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), the recipients have not maintained any books of accounts. All the recipients have given the same answers and the AO has asked the same quest…

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

…uent 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), the recipients have not maintained any books of accounts. All the recipients have given the same answers and the AO has asked the same quest…

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

…uent 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), the recipients have not maintained any books of accounts. All the recipients have given the same answers and the AO has asked the same quest…

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

…uent 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), the recipients have not maintained any books of accounts. All the recipients have given the same answers and the AO has asked the same quest…

Shri Karan Rawat, Nainital vs. Income Tax Officer, Ward-5-3, Jaipur

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

ITA 330/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Apr 2020AY 2014-15

Bench: Us.

For Appellant: Shri Rajveen Sogani (C.A.) &For Respondent: Miss Chanchal Meena (JCIT)
Section 143(3)Section 80Section 80I

…d the Revenue cannot be not allowed to breach the principles of consistency and in support, reliance was placed on the following judicial pronouncements: • Shasun Chemicals & Drugs Ltd vs CIT [2016] 388 ITR 1 (SC) • CIT vs Malborough Polychem (P.) Ltd [2009] 309 ITR 43 (Raj) • IT vs Western Outdoor Interactive (P.) Ltd [2012] 349 ITR 309 (Bom) • Saurashtra Cement & Chemical Industries Ltd vs CIT [1980] 123 ITR 669 (Guj) • Resistoflex Dynamics (P.) Ltd vs DCIT [2014] 159 TTJ 425 (Delhi- Trib) • Tata Communications Internet Services Ltd vs ITO [2010] 4 ITR(T) 249 (Delhi- Trib) 4. It was further submitted that sec…

CIT v. Malborough Polychem P. Ltd. (309 ITR 43) — Cited in 9 Judgments | BharatTax