CIT v. Sobhagmal Mishrilal Semlavada

142 ITR 183High Court1983#19117 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2022.

Judgments citing CIT v. Sobhagmal Mishrilal Semlavada

Shree Amreli Gurjar Sagar Gnati Trust., Amreli vs. The ACIT-CPC, Banglore

Appeal of the assessee is partly allowed for statistical purpose

ITA 34/RJT/2019[2014-15]Status: HeardITAT Rajkot12 Aug 2022AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R
Section 143(1)Section 234A

…us without legal authority and required the assessee to make the payment of tax of Rs. 1,58,724/-. 4. As regards change of status as mentioned at para 2 above the assessee humbly submit that the same is not permissible in view of the following decisions: 1. 142 ITR 183 (All.) – J. K. Shrivastava 2. 118 Taxman 234 (Mad.) – Narayan Engineering Works. 3. 173 ITR 407 (Raj.) – Sureshchandra Gupta. 4. 358 ITR 373 (Karn.) – Children’s Education Society 5.1 The Hon. ITAT Calcutta in the case of Radharaman Jew Trust Fund in ITA No. 1632 (Col.) of 2016 dated 12-4-2017 also held that change of status is not permissibl…

Karnataka Housing Board, Bangalore vs. DDIT, Bangalore

ITA 806/BANG/2014[2010-11]Status: DisposedITAT Bangalore11 Oct 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent & Assessment Year : 2010-11 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 10Section 11Section 12ASection 2(15)Section 3

…rayana Murthy K [1967] 65 ITR 607 (SC)  CIT v Associated Cement and Steel Agencies [1984] 147 ITR 776 (Boni)  CWT v Jagdish Puri [1987] 163 ITR 458 (Raj)  CIT v Sobhagmal Mishrilal Semlavada [1997] 223 ITR 554 (MP)  CWT v Srivastava (J.K.) and Sons [1983] 142 ITR 183 (All )  CIT v Suresh Chandra Gupta [1988] 173 ITR 407 (Raj)  Sri Nath Suresh Chand Ram Naresh v. CIT [2006] 280 ITR 396 (All)  CIT v Ram Das Deokinandan Prasad (HUF) [2005] 277 ITR 197 (All)  Karamshibhai M Thumar (HUF) v ITO 12 DTR 534 (Ahd 'Tri)  Suraj Mal (HUF) v ITO (2007) 110 TTJ 834 (Del TM) 1.5 In view of the above, the order passed u…

Karnataka Housing Board vs. Addl.DIT

ITA 394/BANG/2013[2009-10]Status: DisposedITAT Bangalore11 Oct 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent & Assessment Year : 2010-11 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 10Section 11Section 12ASection 2(15)Section 3

…rayana Murthy K [1967] 65 ITR 607 (SC)  CIT v Associated Cement and Steel Agencies [1984] 147 ITR 776 (Boni)  CWT v Jagdish Puri [1987] 163 ITR 458 (Raj)  CIT v Sobhagmal Mishrilal Semlavada [1997] 223 ITR 554 (MP)  CWT v Srivastava (J.K.) and Sons [1983] 142 ITR 183 (All )  CIT v Suresh Chandra Gupta [1988] 173 ITR 407 (Raj)  Sri Nath Suresh Chand Ram Naresh v. CIT [2006] 280 ITR 396 (All)  CIT v Ram Das Deokinandan Prasad (HUF) [2005] 277 ITR 197 (All)  Karamshibhai M Thumar (HUF) v ITO 12 DTR 534 (Ahd 'Tri)  Suraj Mal (HUF) v ITO (2007) 110 TTJ 834 (Del TM) 1.5 In view of the above, the order passed u…

Karnataka Industrial Areas Development Board vs. Addl.DIT

In the result, the appeal by the Assessee is allowed

ITA 378/BANG/2013[2009-10]Status: DisposedITAT Bangalore04 Sept 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahmanassessment Year : 2009-10

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Neera Malhotra, CIT(DR)
Section 11Section 12ASection 2(15)

…K [1967] 65 ITR 607 (SC) • CIT v Associated Cement and Steel Agencies [1984] 147 ITR 776 (Bom) • CWT v Jagdish Puri [1987] 163 ITR 458 (Raj) Page 7 of 27 • CIT v Sobhagmal Mishrilal Semlavada [1997] 223 ITR 554 (MP) • CWT v Srivastava (J.K.) and Sons [1983] 142 ITR 183 (All) • CIT v. Suresh Chandra Gupta [1988] 173 ITR 407 (Raj) • Sri Nath Suresh Chand Ram Naresh v. CIT [2006] 280 ITR 396 (All) • CIT v. Ram Das Deokinandan Prasad (HUF) [2005] 277 ITR 197 (All)) • Karamshibhai M Thumar (HUF) v ITO, 12 DTR 534 (Ahd Tri) • Suraj Mal (HUF) v ITO (2007) 110 TTJ 834 (Del TM) 15. It was submitted that in view of the…

CIT v. Sobhagmal Mishrilal Semlavada (142 ITR 183) — Cited in 4 Judgments | BharatTax