(CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar

23 ITR 180Supreme Court of India1953#15368 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2020 to 2022.

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Judgments citing (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar

Smt. Rashmi Pahariya, Jabalpur vs. Pr.Commissioner of Income Tax-1, Jabalpur

In the result, the assessee‟s appeal is dismissed

ITA 28/JAB/2019[2009-10]Status: DisposedITAT Jabalpur22 Jun 2022AY 2009-10

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri L.L. Sharma, Sr. AdvocateFor Respondent: Shri Shrawan Kumar Gotru, CIT-DR
Section 143(3)Section 147Section 148Section 263Section 50C

…a g e Rashmi Pahariya vs. Pr. CIT law. We do not think so. The said order, being not challenged, has since attained finality and, therefore, cannot be agitated in the instant, collateral proceedings (refer: CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC); CIT vs. D & H Secheron Electrodes Ltd. [2008] 301 ITR 20 (MP)). In fact, there is nothing on record to substantiate what is being stated by Shri Sharma. The argument, thus, is no more than a bogey. In fact, lack of application of mind, which vitiates a judicial action, in…

Smt. Anuradha Upadhyay, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 22/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…cannot be extended to decide the factual or legal aspects attending the former, which has to be taken as having assumed finality. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca-Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues (also see: CIT v. D & H Sacheron Electrodes Ltd. [2008] 301 9 ITA Nos. 19-21/JAB/2017 (A.Ys. 2010-11 to 2012-13) Suresh Kumar Upadhyay & Sons and Ano. v. ITO ITR 20 (MP)). The Courts are in fact, even in the relevant proceedings…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 21/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…cannot be extended to decide the factual or legal aspects attending the former, which has to be taken as having assumed finality. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca-Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues (also see: CIT v. D & H Sacheron Electrodes Ltd. [2008] 301 9 ITA Nos. 19-21/JAB/2017 (A.Ys. 2010-11 to 2012-13) Suresh Kumar Upadhyay & Sons and Ano. v. ITO ITR 20 (MP)). The Courts are in fact, even in the relevant proceedings…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 20/JAB/2017[2011-12]Status: DisposedITAT Jabalpur08 Apr 2022AY 2011-12

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…cannot be extended to decide the factual or legal aspects attending the former, which has to be taken as having assumed finality. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca-Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues (also see: CIT v. D & H Sacheron Electrodes Ltd. [2008] 301 9 ITA Nos. 19-21/JAB/2017 (A.Ys. 2010-11 to 2012-13) Suresh Kumar Upadhyay & Sons and Ano. v. ITO ITR 20 (MP)). The Courts are in fact, even in the relevant proceedings…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 19/JAB/2017[2010-11]Status: DisposedITAT Jabalpur08 Apr 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…cannot be extended to decide the factual or legal aspects attending the former, which has to be taken as having assumed finality. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca-Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues (also see: CIT v. D & H Sacheron Electrodes Ltd. [2008] 301 9 ITA Nos. 19-21/JAB/2017 (A.Ys. 2010-11 to 2012-13) Suresh Kumar Upadhyay & Sons and Ano. v. ITO ITR 20 (MP)). The Courts are in fact, even in the relevant proceedings…

Shri Nitin Sharma, Jabalpur vs. Principal Commissioner of Income Tax -2, Jabalpur

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

…sment proceedings to have been validly initiated, and the absence of jurisdictional fact for proceeding u/s. 153A(1) r/w s. 153C. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues. The Courts are in fact, even in the relevant proceedings, slow to adopt a construction which deprives the parties of valuable rights inasmuch as when the right of appeal is not preferred within the time prescribed therefor, the ot…

(CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar (23 ITR 180) — Cited in 6 Judgments | BharatTax