CIT v. N.P.Mathew

280 ITR 44High Court2006#17503 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2016.

Judgments citing CIT v. N.P.Mathew

Srabani Chakraborty, Kolkata vs. JCIT, RG-29, Kolkata

In the result, the appeal of assessee is allowed

ITA 240/KOL/2014[2009-2010]Status: DisposedITAT Kolkata21 Oct 2016AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm] I.T.A No. 240/Kol/2014 Assessment Year: 2009-10 Sarbani Chakraborty Vs. Joint Commissioner Of Income-Tax (Pan: Adkpc2488D) Range-29, Kolkata. (Appellant) (Respondent) Date Of Hearing: 05.10.2016 Date Of Pronouncement: 21.10.2016

For Appellant: Shri Rajeeva Kumar, AdvocateFor Respondent: Shri Anand Kr. Singh, JCIT
Section 143(3)Section 269TSection 271ESection 273B

…the earlier years the Ld. CIT(A) accepted this fact. It is a verifiable fact. However, there is no comment on this aspect by either the JCIT or the Ld. CIT(A). Rule of consistency as laid down by the Hon’ble Kerala High Court in the case of CIT Vs. N.P.Mathew 280 ITR 44 (Ker) demands that a consistent view has to be taken in respect of the same assessee for different years. 6. The Ld. AR placed reliance on a decision of Hon’ble Apex court in the case of CIT Vs. Jai Laxmi Rice Mills Ambala City reported in (2015) 379 ITR 521 (SC) for the principle that without recording of any satisfaction no penalty could be lev…

DCIT, Circle - 8, Kolkata vs. M/S. Tm International Logistics Ltd., Kolkata

In the result, appeals of revenue are dismissed and cross objections of the assessee are allowed in part

ITA 1914/KOL/2008[2005-06]Status: DisposedITAT Kolkata04 Oct 2016AY 2005-06

Bench: Shri P.M. Jagtap, Am & Shri K. Narasimha Chary, Jm]

For Respondent: Shri R. K. Kureel, JCIT
Section 115JSection 143(3)Section 14ASection 80Section 80I

…Thus ground no.2 of the revenue is dismissed. These appeals relating to the assessment years 2004-05 and 2005-06 to which years Rule 8D of the Rules has no application. Rule of consistency, as laid down by the Hon’ble Kerala High Court in CIT Vs. N. P. Mathew 280 ITR 44 (Ker) demands that the same approach should be adopted in respect of the same assessee in different years. While respectfully following the decision of the coordinate bench of this Tribunal referred supra, we hold that the findings of the Ld. CIT(A) in the impugned orders on this ground needs no interference and accordingly, we dismiss these two g…

DCIT, Circle - 8, Kolkata vs. M/S. Tm International Logistics Ltd., Kolkata

In the result, appeals of revenue are dismissed and cross objections of the assessee are allowed in part

ITA 1513/KOL/2008[2004-05]Status: DisposedITAT Kolkata04 Oct 2016AY 2004-05

Bench: Shri P.M. Jagtap, Am & Shri K. Narasimha Chary, Jm]

For Respondent: Shri R. K. Kureel, JCIT
Section 115JSection 143(3)Section 14ASection 80Section 80I

…Thus ground no.2 of the revenue is dismissed. These appeals relating to the assessment years 2004-05 and 2005-06 to which years Rule 8D of the Rules has no application. Rule of consistency, as laid down by the Hon’ble Kerala High Court in CIT Vs. N. P. Mathew 280 ITR 44 (Ker) demands that the same approach should be adopted in respect of the same assessee in different years. While respectfully following the decision of the coordinate bench of this Tribunal referred supra, we hold that the findings of the Ld. CIT(A) in the impugned orders on this ground needs no interference and accordingly, we dismiss these two g…

M/S. Krishak Bharati Cooperative Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6786/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Mar 2016AY 2011-12

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Vijay Ranjan, Adv. Sh. VartikFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 143(2)Section 143(3)Section 263

…ta may not be strictly applicable to Income-tax proceedings but, at the same time, consistency in approach in similar facts and circumstances, is very important for the legal system as held by various Courts as below: (i) CIT vs. N. P. Mathew (Deed.) [2006] 280 ITR 44 (Ker.) The relevant part of the ratio is reproduced from the Heads note: "Held, dismissing the appeal, that with regard to another assessee, the ITA NOS. 6785&6786/DEL/2015 (AYRS. 2010-11 & 2011-12) KRISHAK BHARATI CO-OPERATIVE LIMITED VS. ACIT same view was taken by the Tribunal and the Department accepted it for earlier years in the assessee’s…

M/S. Krishak Bharati Cooperative Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6785/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Mar 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Vijay Ranjan, Adv. Sh. VartikFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 143(2)Section 143(3)Section 263

…ta may not be strictly applicable to Income-tax proceedings but, at the same time, consistency in approach in similar facts and circumstances, is very important for the legal system as held by various Courts as below: (i) CIT vs. N. P. Mathew (Deed.) [2006] 280 ITR 44 (Ker.) The relevant part of the ratio is reproduced from the Heads note: "Held, dismissing the appeal, that with regard to another assessee, the ITA NOS. 6785&6786/DEL/2015 (AYRS. 2010-11 & 2011-12) KRISHAK BHARATI CO-OPERATIVE LIMITED VS. ACIT same view was taken by the Tribunal and the Department accepted it for earlier years in the assessee’s…

CIT v. N.P.Mathew (280 ITR 44) — Cited in 5 Judgments | BharatTax