CIT v. S.K. Ulagammal Add

166 ITR 210Reported decision1987#22984 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. S.K. Ulagammal Add

M/S Chitrakala Investment Trade & Business Finance Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1324/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…go beyond the appellate order. The Allahabad High Court inCawnpore Chemical Works P. Ltd. (No. 1) v. CIT [1992] 197 ITR 296 has considered this aspect of the matter and brought out the said distinction. Even this court has in CIT v. S.K. Ulagammal Add [1987] 166 ITR 210 explained this case by observing that "the decision cited by learned counsel is also not an authority for the position that while setting aside the entire order of the Income-tax Officer, the Appellate Assistant Commissioner cannot restrict the enquiry or the points to be ITA Nos.1322 to 1324/Bang/2012 Page 12 of 14 considered". Under the circums…

M/S Sea Rock Investments Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1323/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…go beyond the appellate order. The Allahabad High Court inCawnpore Chemical Works P. Ltd. (No. 1) v. CIT [1992] 197 ITR 296 has considered this aspect of the matter and brought out the said distinction. Even this court has in CIT v. S.K. Ulagammal Add [1987] 166 ITR 210 explained this case by observing that "the decision cited by learned counsel is also not an authority for the position that while setting aside the entire order of the Income-tax Officer, the Appellate Assistant Commissioner cannot restrict the enquiry or the points to be ITA Nos.1322 to 1324/Bang/2012 Page 12 of 14 considered". Under the circums…

M/S Mangala Investments Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1322/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…go beyond the appellate order. The Allahabad High Court inCawnpore Chemical Works P. Ltd. (No. 1) v. CIT [1992] 197 ITR 296 has considered this aspect of the matter and brought out the said distinction. Even this court has in CIT v. S.K. Ulagammal Add [1987] 166 ITR 210 explained this case by observing that "the decision cited by learned counsel is also not an authority for the position that while setting aside the entire order of the Income-tax Officer, the Appellate Assistant Commissioner cannot restrict the enquiry or the points to be ITA Nos.1322 to 1324/Bang/2012 Page 12 of 14 considered". Under the circums…

CIT v. S.K. Ulagammal Add (166 ITR 210) — Cited in 3 Judgments | BharatTax