CIT v. New Srinivasa Construction Co.

236 ITR 503Reported decision#15390 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2016.

Judgments citing CIT v. New Srinivasa Construction Co.

The Azad Nagar, Cooperative Housing, Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3881/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…was held that powers u/s 263 of the Act, shall extend to such matters as had not been considered and decided in any appeal. He also drew our attention upon the decision of Hon’ble Andhra Pradesh High Court in the case of CIT v. New Srinivasa Construction Co. 236 ITR 503, wherein following the aforesaid judgment of Hon’ble Supreme Court, Hon’ble Andhra Pradesh High Court laid down the principle that the untouched part of the assessment order, which did not fall for consideration before the CIT(A), was still open for revision u/s 263 of the Act before the CIT. 3.17. Under these circumstances and facts of the case…

Vallabhnagar Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3659/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…was held that powers u/s 263 of the Act, shall extend to such matters as had not been considered and decided in any appeal. He also drew our attention upon the decision of Hon’ble Andhra Pradesh High Court in the case of CIT v. New Srinivasa Construction Co. 236 ITR 503, wherein following the aforesaid judgment of Hon’ble Supreme Court, Hon’ble Andhra Pradesh High Court laid down the principle that the untouched part of the assessment order, which did not fall for consideration before the CIT(A), was still open for revision u/s 263 of the Act before the CIT. 3.17. Under these circumstances and facts of the case…

Suvarna Nagar Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3658/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…was held that powers u/s 263 of the Act, shall extend to such matters as had not been considered and decided in any appeal. He also drew our attention upon the decision of Hon’ble Andhra Pradesh High Court in the case of CIT v. New Srinivasa Construction Co. 236 ITR 503, wherein following the aforesaid judgment of Hon’ble Supreme Court, Hon’ble Andhra Pradesh High Court laid down the principle that the untouched part of the assessment order, which did not fall for consideration before the CIT(A), was still open for revision u/s 263 of the Act before the CIT. 3.17. Under these circumstances and facts of the case…

Vithalnagar Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3656/MUM/2014[1995-96]Status: DisposedITAT Mumbai28 Sept 2016AY 1995-96

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…was held that powers u/s 263 of the Act, shall extend to such matters as had not been considered and decided in any appeal. He also drew our attention upon the decision of Hon’ble Andhra Pradesh High Court in the case of CIT v. New Srinivasa Construction Co. 236 ITR 503, wherein following the aforesaid judgment of Hon’ble Supreme Court, Hon’ble Andhra Pradesh High Court laid down the principle that the untouched part of the assessment order, which did not fall for consideration before the CIT(A), was still open for revision u/s 263 of the Act before the CIT. 3.17. Under these circumstances and facts of the case…

The Navyug Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3655/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…was held that powers u/s 263 of the Act, shall extend to such matters as had not been considered and decided in any appeal. He also drew our attention upon the decision of Hon’ble Andhra Pradesh High Court in the case of CIT v. New Srinivasa Construction Co. 236 ITR 503, wherein following the aforesaid judgment of Hon’ble Supreme Court, Hon’ble Andhra Pradesh High Court laid down the principle that the untouched part of the assessment order, which did not fall for consideration before the CIT(A), was still open for revision u/s 263 of the Act before the CIT. 3.17. Under these circumstances and facts of the case…

Jai Hind Co Op Hsg Soc Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 2363/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…was held that powers u/s 263 of the Act, shall extend to such matters as had not been considered and decided in any appeal. He also drew our attention upon the decision of Hon’ble Andhra Pradesh High Court in the case of CIT v. New Srinivasa Construction Co. 236 ITR 503, wherein following the aforesaid judgment of Hon’ble Supreme Court, Hon’ble Andhra Pradesh High Court laid down the principle that the untouched part of the assessment order, which did not fall for consideration before the CIT(A), was still open for revision u/s 263 of the Act before the CIT. 3.17. Under these circumstances and facts of the case…

CIT v. New Srinivasa Construction Co. (236 ITR 503) — Cited in 6 Judgments | BharatTax