Commissioner of Income-tax, Chennai v. T. Rangroopchand Chordia

26 Taxmann.com 54High Court2012#4011 most cited

What is Commissioner of Income-tax, Chennai v. T. Rangroopchand Chordia authority for?

The Income Tax Act, 1961 allows for best judgment assessments even in cases of search assessments under Section 153A, especially when the assessee fails to file a return.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Commissioner of Income-tax v. T. Rangroopchand Chordia · Section 153A · search assessment · best judgment assessment · failure to file return · Section 143(3)

Sections most often in play

Section 143(3)Section 144Section 153CSection 153DSection 270ASection 271AAC(1)Section 119Section 153A

Issues it is cited on

section 23(4)section 142(3)section 245c(1)section 4(1)section 193section 196section 245csection 153b(1)(b)section 127(2)section 271aaasettlement applicationsection 245d(4)

Judgments citing Commissioner of Income-tax, Chennai v. T. Rangroopchand Chordia

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1376/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Sri. H. Nagaraja, Bangalore vs. CIT, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 613/BANG/2014[2008-09]Status: DisposedITAT Bangalore17 Mar 2017AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 139Section 143(3)Section 153ASection 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.613 & 614/Bang/2014 (Assessment years: 2008-09 & 2009-10) Shri H.Nagaraja, No.6 & 7, 5th Cross, ‘Sri Ganesh Krupa’ New Bank Colony, Konankunte, Bengaluru-560062. … Appellant PAN:ABMPN 7731 L Vs. Commissioner of Income-tax, Karnataka (Central), Bengaluru. … Respondent Appellant by : Shri M.V.Seshachala, Advocate. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 06/01/2017 Date of pronouncement : 17/03/2017 O R D E R Per INTURI RAMA RAO,…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Commisioner of Income-Tax vs. M/S Ibc Knowledge Park Pvt Ltd

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

DCIT Cen Cir 2(3), Mumbai vs. Empire Mall P.Ltd, Mumbai

In the result, the appeals filed by the Revenue are treated as dismissed on the ground that it is of academic importance whereas the cross objections filed by the assessee are allowed

ITA 1543/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Oct 2015AY 2009-10

Bench: Shri D. Manmohan

For Appellant: Shri Rushabh MehtaFor Respondent: Shri A.G. Bhatkar
Section 132Section 132(1)Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" Bench, Mumbai Before Shri D. Manmohan, Vice President ITA Nos. 1541 & 1543/Mum/2015 (Assessment Years: 2007-08 & 2009-10) DCIT, Central Circle - 2(3) M/s. Empire Mall Pvt. Ltd. Room No. 803, 8th Floor 105/106, Provouge House Vs. Old CGO Annex Bldg. Off New Link Road Mumbai 400020 Andheri (W), Mumbai 400053 PAN - AABCE5637R Appellant Respondent CO Nos. 97 & 99/Mum/2015 (Assessment Years: 2007-08 & 2009-10) M/s. Empire Mall Pvt. Ltd. DCIT, Central Circle - 2(3) 105/106, Provouge House Room No. 803, 8th Floor Vs. Off New Link Road Old CGO Annex Bldg. Andheri (W), Mum…

DCIT Cen Cir 2(3), Mumbai vs. Empire Mall P.Ltd, Mumbai

In the result, the appeals filed by the Revenue are treated as dismissed on the ground that it is of academic importance whereas the cross objections filed by the assessee are allowed

ITA 1541/MUM/2015[2007-08]Status: DisposedITAT Mumbai12 Oct 2015AY 2007-08

Bench: Shri D. Manmohan

For Appellant: Shri Rushabh MehtaFor Respondent: Shri A.G. Bhatkar
Section 132Section 132(1)Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" Bench, Mumbai Before Shri D. Manmohan, Vice President ITA Nos. 1541 & 1543/Mum/2015 (Assessment Years: 2007-08 & 2009-10) DCIT, Central Circle - 2(3) M/s. Empire Mall Pvt. Ltd. Room No. 803, 8th Floor 105/106, Provouge House Vs. Old CGO Annex Bldg. Off New Link Road Mumbai 400020 Andheri (W), Mumbai 400053 PAN - AABCE5637R Appellant Respondent CO Nos. 97 & 99/Mum/2015 (Assessment Years: 2007-08 & 2009-10) M/s. Empire Mall Pvt. Ltd. DCIT, Central Circle - 2(3) 105/106, Provouge House Room No. 803, 8th Floor Vs. Off New Link Road Old CGO Annex Bldg. Andheri (W), Mum…

DCIT Cen Cir 2(3), Mumbai vs. Alliance Mall Developers Co. P.Ltd, Mumbai

In the result, the appeal file by the Assessee is treated as allowed whereas the appeal filed by the Revenue is dismissed on the ground that it is of academic importance

ITA 1538/MUM/2015[2011-12]Status: DisposedITAT Mumbai12 Oct 2015AY 2011-12

Bench: Shri D. Manmohanm/S. Alliance Mall Developers Acit, Central Circle-13 Co. P. Ltd. Old Cgo Annex Building 105/106, Provogues House Vs. M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 Pan - Aagca5970N Appellant Respondent Dcit, Central Circle-2(3) M/S. Alliance Mall Developers Room No. 803, 8Th Floor Co. P. Ltd. Old Cgo Annex Building Vs. 105/106, Provogues House M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 Pan - Aagca5970N Appellant Respondent

For Appellant: Shri Rushabh MehtaFor Respondent: Shri B. Pruseth. CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 148Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" Bench, Mumbai Before Shri D. Manmohan, Vice President M/s. Alliance Mall Developers ACIT, Central Circle-13 Co. P. Ltd. Old CGO Annex Building 105/106, Provogues House Vs. M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 PAN - AAGCA5970N Appellant Respondent DCIT, Central Circle-2(3) M/s. Alliance Mall Developers Room No. 803, 8th Floor Co. P. Ltd. Old CGO Annex Building Vs. 105/106, Provogues House M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 PAN - AAGCA5970N Appellant Respondent Assessee by: Shri Rushabh Mehta Revenue by:…

Alliance Mall Developers Co. P. Ltd, Mumbai vs. ACIT Cen Cir 13, Mumbai

In the result, the appeal file by the Assessee is treated as allowed whereas the appeal filed by the Revenue is dismissed on the ground that it is of academic importance

ITA 1307/MUM/2015[2011-12]Status: DisposedITAT Mumbai12 Oct 2015AY 2011-12

Bench: Shri D. Manmohanm/S. Alliance Mall Developers Acit, Central Circle-13 Co. P. Ltd. Old Cgo Annex Building 105/106, Provogues House Vs. M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 Pan - Aagca5970N Appellant Respondent Dcit, Central Circle-2(3) M/S. Alliance Mall Developers Room No. 803, 8Th Floor Co. P. Ltd. Old Cgo Annex Building Vs. 105/106, Provogues House M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 Pan - Aagca5970N Appellant Respondent

For Appellant: Shri Rushabh MehtaFor Respondent: Shri B. Pruseth. CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 148Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" Bench, Mumbai Before Shri D. Manmohan, Vice President M/s. Alliance Mall Developers ACIT, Central Circle-13 Co. P. Ltd. Old CGO Annex Building 105/106, Provogues House Vs. M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 PAN - AAGCA5970N Appellant Respondent DCIT, Central Circle-2(3) M/s. Alliance Mall Developers Room No. 803, 8th Floor Co. P. Ltd. Old CGO Annex Building Vs. 105/106, Provogues House M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 PAN - AAGCA5970N Appellant Respondent Assessee by: Shri Rushabh Mehta Revenue by:…