CIT v. T.J. Mathai

269 ITR 492Reported decision#17462 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2017.

Judgments citing CIT v. T.J. Mathai

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1829/CHNY/2016[2009-10]Status: DisposedITAT Chennai27 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…aken almost vital details from them during the assessment, revision and reassessment proceedings and the assessing officer also assessed the income for these assessment years based upon such materials. The Kerala High Court in the case of CIT vs T.J. Mathai 269 ITR 492 held that an assessment by estimate is as much legal as any other assessment. Once an assessment has been done, whether it is a best judgement assessment or otherwise, the figure assessed must be held to be the income of the assessee. Such an assessment would not affect the levy of penalty. Thus, the additions made in the impugned assessment ord…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1828/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…aken almost vital details from them during the assessment, revision and reassessment proceedings and the assessing officer also assessed the income for these assessment years based upon such materials. The Kerala High Court in the case of CIT vs T.J. Mathai 269 ITR 492 held that an assessment by estimate is as much legal as any other assessment. Once an assessment has been done, whether it is a best judgement assessment or otherwise, the figure assessed must be held to be the income of the assessee. Such an assessment would not affect the levy of penalty. Thus, the additions made in the impugned assessment ord…

DCIT, Villupuram vs. D.Santha, Kallakurichi

In the result, the assessee’s appeal in ITA No

ITA 1803/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…aken almost vital details from them during the assessment, revision and reassessment proceedings and the assessing officer also assessed the income for these assessment years based upon such materials. The Kerala High Court in the case of CIT vs T.J. Mathai 269 ITR 492 held that an assessment by estimate is as much legal as any other assessment. Once an assessment has been done, whether it is a best judgement assessment or otherwise, the figure assessed must be held to be the income of the assessee. Such an assessment would not affect the levy of penalty. Thus, the additions made in the impugned assessment ord…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1593/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…aken almost vital details from them during the assessment, revision and reassessment proceedings and the assessing officer also assessed the income for these assessment years based upon such materials. The Kerala High Court in the case of CIT vs T.J. Mathai 269 ITR 492 held that an assessment by estimate is as much legal as any other assessment. Once an assessment has been done, whether it is a best judgement assessment or otherwise, the figure assessed must be held to be the income of the assessee. Such an assessment would not affect the levy of penalty. Thus, the additions made in the impugned assessment ord…

M/S. State Bank of Mauritius Ltd, Mumbai vs. The Dy DIT (Int Tax) 2(1), Mumbai

ITA 3139/MUM/2008[2000-2001]Status: DisposedITAT Mumbai30 Sept 2016AY 2000-2001
For Appellant: Shri Niraj ShethFor Respondent: Shri T.R. Paite-Sr.AR
Section 143(3)Section 254(1)Section 271(1)(c)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “एल मुंबई एल एल” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“L”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अिमत शु"ल "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amit Shukla,Judicial Member आयकर अपील सं./I.T.A./3139/Mum/2008,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2000-01 वष" आयकर अपील सं./I.T.A./3140/Mum/2008,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2001-02 वष" आयकर अपील सं./I.T.A./3141/Mum/2008,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessmen…

CIT v. T.J. Mathai (269 ITR 492) — Cited in 5 Judgments | BharatTax