CIT v. Smt. A. E. Sarojini

295 ITR 270High Court2007#20347 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 139(1)Section 139(4)Section 143(1)Section 80AC(ii)Section 80PSection 143(1)(a)Section 143(2)

Issues it is cited on

section 143(l)(a)section 80ac(ii)section 143(1)(a)(v)section 80acsection 80asection 139(4)section 143(1)(a)section 80p(2)section 80pcommissioner (appeals)section 139(1)section 139

Judgments citing CIT v. Smt. A. E. Sarojini

Shri Bhimgrad Seva Sahakari Mandali Ltd., Bhingrad, Tal. Lathi, Dist. Amreli vs. The ADIT (CPC), Bangalore-560500

Appeals are allowed

ITA 11/RJT/2023[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 312 /Rjt/2022 Assessment Year: (2019-20) (Hybrid Hearing) Shree Dhamel Seva Sahkari Vs. The Asstt. Director Of Mandali Ltd. Income Tax (Cpc) Amreli, Post Bag No. 2, Electronic Gujarat – 365220 City Post Office, Bangalore - 560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkas8446E (Assessee) (Respondent)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)

…in favour of assessee, wherein it was held that if the issue is debatable, then 143(1) of the Act, conceptually, itself cannot be invoked. For this, the Ld Counsel relied on the following decisions:  Manubhai M. Patel 296 ITR 143 (Guj)  Smt. A. E. Sarojini 295 ITR 270 (Madras HC), Union Co. Motors Ltd. (2008) 296 ITR 542 (Madras HC)  Sundaram Finance Ltd. (2008) 296 ITR 540 (Madras HC)  Bank of Rajasthan Ltd. (2008) 215 CTR 315 (Rajasthan HC)  Asma Exports (2008) 305 ITR 335 (Madras HC) ITA No. 312 & 313 & 11/Rjt/2022 AY 2019-20  Nagarjuna Fertilisers & Chemicals Ltd. (2015) 371 ITR 318 (Andhra Pradesh &…

Shree Damnagar Seva Sahkari Mandali Limited, at Damnagar, Dist. Amreli vs. The ADIT (CPC), Bangalore

Appeals are allowed

ITA 313/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 312 /Rjt/2022 Assessment Year: (2019-20) (Hybrid Hearing) Shree Dhamel Seva Sahkari Vs. The Asstt. Director Of Mandali Ltd. Income Tax (Cpc) Amreli, Post Bag No. 2, Electronic Gujarat – 365220 City Post Office, Bangalore - 560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkas8446E (Assessee) (Respondent)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)

…in favour of assessee, wherein it was held that if the issue is debatable, then 143(1) of the Act, conceptually, itself cannot be invoked. For this, the Ld Counsel relied on the following decisions:  Manubhai M. Patel 296 ITR 143 (Guj)  Smt. A. E. Sarojini 295 ITR 270 (Madras HC), Union Co. Motors Ltd. (2008) 296 ITR 542 (Madras HC)  Sundaram Finance Ltd. (2008) 296 ITR 540 (Madras HC)  Bank of Rajasthan Ltd. (2008) 215 CTR 315 (Rajasthan HC)  Asma Exports (2008) 305 ITR 335 (Madras HC) ITA No. 312 & 313 & 11/Rjt/2022 AY 2019-20  Nagarjuna Fertilisers & Chemicals Ltd. (2015) 371 ITR 318 (Andhra Pradesh &…

Shree Dhamel Seva Sahkari Mandli Limited, Dhamel vs. The Asstt. Director of Income Tax (CPC), Bangaluru

Appeals are allowed

ITA 312/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 312 /Rjt/2022 Assessment Year: (2019-20) (Hybrid Hearing) Shree Dhamel Seva Sahkari Vs. The Asstt. Director Of Mandali Ltd. Income Tax (Cpc) Amreli, Post Bag No. 2, Electronic Gujarat – 365220 City Post Office, Bangalore - 560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkas8446E (Assessee) (Respondent)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)

…in favour of assessee, wherein it was held that if the issue is debatable, then 143(1) of the Act, conceptually, itself cannot be invoked. For this, the Ld Counsel relied on the following decisions:  Manubhai M. Patel 296 ITR 143 (Guj)  Smt. A. E. Sarojini 295 ITR 270 (Madras HC), Union Co. Motors Ltd. (2008) 296 ITR 542 (Madras HC)  Sundaram Finance Ltd. (2008) 296 ITR 540 (Madras HC)  Bank of Rajasthan Ltd. (2008) 215 CTR 315 (Rajasthan HC)  Asma Exports (2008) 305 ITR 335 (Madras HC) ITA No. 312 & 313 & 11/Rjt/2022 AY 2019-20  Nagarjuna Fertilisers & Chemicals Ltd. (2015) 371 ITR 318 (Andhra Pradesh &…

Sh. Kamal Kishore, Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 4952/DEL/2016[2013-14]Status: DisposedITAT Delhi13 Feb 2017AY 2013-14

Bench: Shri. N.K. Sainiassessment Year: 2013-14 Kamal Kishore Acit Circle-35(1), 10Th Floor, 7, P.S., Jain Market, Kashmere Gate Civic Centre, Block-E-2, Jln Vs. Delhi Marg New Delhi Pan-Aafpk3889E Pin-110002

For Appellant: Sh. R.S. Singhvi & SatyajeetFor Respondent: Shri. S.K. Jain, Sr. (DR)
Section 143Section 143(1)Section 143(3)Section 2Section 54Section 71

…her heads of income shown in the IT return or was contrary to the provision of the Act. 7. The Id. AO incorrectly made prima facie adjustment in the IT order u/s 143(1) of the Act which is bad in law’. 8. Case relied upon: CIT vs. Smt. A. E. Sarojini (2007) 295 ITR 270 (Mad). In this case the hon 'ble Court held that the disallowance of claim made in the IT return cannot be made under the prima facie adjustment u/s 143(l)(a) of the Act.. A debatable issue can never be a subject matter for consideration while passing an order u/s 143(1) of the Act. [Facts: In this case the assessee claimed exemption u/s 54 of th…

CIT v. Smt. A. E. Sarojini (295 ITR 270) — Cited in 4 Judgments | BharatTax