CIT v. Para Rice Mills (P&H)

313 ITR 182High Court2009#11514 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2022.

Issues it is cited on

section 153a proceedingsexplanation to section 37section 158bdgoing concernprohibited by lawbusiness expediencysection 246section 246asection 30section 200commercial expediencyprincipal commissioner of income-tax

Judgments citing CIT v. Para Rice Mills (P&H)

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 328/BANG/2022[2013-14]Status: DisposedITAT Bangalore07 Oct 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…C) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the aforesaid grounds is based on any documentary evidence nor is the claim, even if taken as correct, vitiates the proceedings in any manner. The ground of appeal 1 is accordingly dismissed by Ld. CIT(A). 6. We have heard the rival submissions and perused the…

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 327/BANG/2022[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…C) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the aforesaid grounds is based on any documentary evidence nor is the claim, even if taken as correct, vitiates the proceedings in any manner. The ground of appeal 1 is accordingly dismissed by Ld. CIT(A). 6. We have heard the rival submissions and perused the…

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 326/BANG/2022[2011-12]Status: DisposedITAT Bangalore07 Oct 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…C) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the aforesaid grounds is based on any documentary evidence nor is the claim, even if taken as correct, vitiates the proceedings in any manner. The ground of appeal 1 is accordingly dismissed by Ld. CIT(A). 6. We have heard the rival submissions and perused the…

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 325/BANG/2022[2010-11]Status: DisposedITAT Bangalore07 Oct 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…C) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the aforesaid grounds is based on any documentary evidence nor is the claim, even if taken as correct, vitiates the proceedings in any manner. The ground of appeal 1 is accordingly dismissed by Ld. CIT(A). 6. We have heard the rival submissions and perused the…

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 324/BANG/2022[2009-10]Status: DisposedITAT Bangalore07 Oct 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…C) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the aforesaid grounds is based on any documentary evidence nor is the claim, even if taken as correct, vitiates the proceedings in any manner. The ground of appeal 1 is accordingly dismissed by Ld. CIT(A). 6. We have heard the rival submissions and perused the…

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 323/BANG/2022[2008-09]Status: DisposedITAT Bangalore07 Oct 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…C) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the aforesaid grounds is based on any documentary evidence nor is the claim, even if taken as correct, vitiates the proceedings in any manner. The ground of appeal 1 is accordingly dismissed by Ld. CIT(A). 6. We have heard the rival submissions and perused the…

MR. B.NAGENDRA,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals by the assessee are partly allowed

ITA 1946/BANG/2016[2011-12]Status: DisposedITAT Bangalore17 Mar 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri G.S. Prashant, CAFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 132Section 132(1)(a)Section 143(3)Section 153A

…f M B Lal v. CIT, 279 ITR 298 (Del) wherein it was held that the validity of search proceedings cannot be examined in appeal filed before the Tribunal against the block assessment and the remedy lies under article 226 of the Constitution. In Paras Rice [2009] 313 ITR 182, the Punjab and Haryana High Court following the decision of the Delhi High Court in M.B. Lal's case [2005] 279 ITR 298, held that while hearing an appeal against the order of assessment, the Tribunal cannot go into the question of validity or otherwise of any administrative decision for conducting search and seizure. In the matter of Gaya Prasad…

MR. B.NAGENDRA,BELGIUM vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals by the assessee are partly allowed

ITA 1945/BANG/2016[2010-11]Status: DisposedITAT Bangalore17 Mar 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri G.S. Prashant, CAFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 132Section 132(1)(a)Section 143(3)Section 153A

…f M B Lal v. CIT, 279 ITR 298 (Del) wherein it was held that the validity of search proceedings cannot be examined in appeal filed before the Tribunal against the block assessment and the remedy lies under article 226 of the Constitution. In Paras Rice [2009] 313 ITR 182, the Punjab and Haryana High Court following the decision of the Delhi High Court in M.B. Lal's case [2005] 279 ITR 298, held that while hearing an appeal against the order of assessment, the Tribunal cannot go into the question of validity or otherwise of any administrative decision for conducting search and seizure. In the matter of Gaya Prasad…

COMM.OF INCOME TAX BANGALORE vs. NAVABHARAT ENTERPRISES HYD

In the result, Income Tax Appeal No

ITTA/3/2000HC Telangana02 Jan 2012

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

For Appellant: - M/S Verma Roadways Through its Partner R.K.VermaFor Respondent: - Assistant Commissioner Of Income Tax
Section 132Section 158Section 260A

…1 (AFR) Reserved on 17.11.2017 Delivered on 11.01.2018 Case :- INCOME TAX APPEAL No. - 3 of 2000 Appellant :- M/S Verma Roadways Through its Partner R.K.Verma Respondent :- Assistant Commissioner Of Income Tax Counsel for Appellant :- A.P. Singh, S.P. Gupta, Counsel for Respondent :- Ashish Agarwal, Manish Goel And Case :- INCOME TAX APPEAL No. - 4 of 2000 Appellant :- The Commissioner Of Income Tax, Kanpur & Another Respondent :- M/S Verma Roadways .133/225 Transport Nagar,Kanpur Counsel for Appellant :- Ashish Agrawal,C.S.C., Manish Goel Counsel for Respondent :- Ravi Kant, Seni…

CIT v. Para Rice Mills (P&H) (313 ITR 182) — Cited in 9 Judgments | BharatTax