CIT v. New Mangalore Port Trust

382 ITR 434High Court2016#24768 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Judgments citing CIT v. New Mangalore Port Trust

Jyoti Harshad Mehta (Legal Heir of Late Harshad S. Mehta), Mumbai vs. Pr. CIT (C)- 2, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1159/MUM/2020[1992-93]Status: DisposedITAT Mumbai26 Mar 2021AY 1992-93
Section 143(3)Section 154Section 250Section 263Section 263(1)

…d by the ld. PCIT while exercising revision jurisdiction u/s.263 of the Act. We find that reliance in this regard has been rightly placed by the ld. AR on the decision of Hon‟ble Karnataka High Court in the case of CIT vs. New Mangalore Port Trust reported in 382 ITR 434 wherein it was held that where on facts the assessment order was no longer in existence, any order passed by the Commissioner u/s.263 revising a non-existent order was to be declared void ab initio. Hence, even on this count, the entire revision order passed by the ld. PCIT u/s.263 of the Act deserves to be quashed and is hereby quashed. 3.14. W…

K.Chandrashekar Reddy, Bellary vs. The Principal Commissioner of Income Tax, Kalaburagi

In the result, the appeals are dismissed as withdrawn

ITA 316/BANG/2019[2010-11]Status: DisposedITAT Bangalore17 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri B S Balachandran, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263

…vide order dated 24.3.2014. The assessee appeared before the CIT and submitted that Page 2 of 3 fresh assessment order could not be subjected to revision u/s. 263 as held by the jurisdictional High Court in the case of CIT v. New Mangalore Port Trust (2016) 382 ITR 434 (Kar). However, on receiving notices from the AO for fresh assessment proceedings again, the assessee on enquiry with the AO came to know that the impugned order dated 16.1.2017 was passed by the PCIT rejecting the objections. The assessee obtained certified copies of the impugned order which were supplied on 16.11.2017 and thereafter the appeals…

K.Chandrashekar Reddy, Bellary vs. The Principal Commissioner of Income Tax, Kalaburagi

In the result, the appeals are dismissed as withdrawn

ITA 315/BANG/2019[2009-10]Status: DisposedITAT Bangalore17 Mar 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri B S Balachandran, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263

…vide order dated 24.3.2014. The assessee appeared before the CIT and submitted that Page 2 of 3 fresh assessment order could not be subjected to revision u/s. 263 as held by the jurisdictional High Court in the case of CIT v. New Mangalore Port Trust (2016) 382 ITR 434 (Kar). However, on receiving notices from the AO for fresh assessment proceedings again, the assessee on enquiry with the AO came to know that the impugned order dated 16.1.2017 was passed by the PCIT rejecting the objections. The assessee obtained certified copies of the impugned order which were supplied on 16.11.2017 and thereafter the appeals…

CIT v. New Mangalore Port Trust (382 ITR 434) — Cited in 3 Judgments | BharatTax