Commissioner of Income Tax, Madras v. Sundaram & Co. Pvt. Ltd.

52 ITR 763High Court1964#10071 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 142(2A)Section 143(3)Section 147 of the Income Tax ActSection 148 of the Income Tax ActSection 153C of the Income Tax ActSection 153D of the Income Tax ActSection 1961Section 250 of the Income Tax Act

Issues it is cited on

cross objectionreassessment proceedingsappeal before the tribunalsection 15section 147personcompanysection 14india

Judgments citing Commissioner of Income Tax, Madras v. Sundaram & Co. Pvt. Ltd.

DCIT CENTRAL CIRCLE 1 DELHI, DELHI vs. SAHARA INDIA FINANCIAL CORPORATION LTD, LUCKNOW

ITA 4679/DEL/2025[2010-11]Status: DisposedITAT Delhi21 Jan 2026AY 2010-11
Section 142Section 250Section 269SSection 271D

…The appellant is the party who is dissatisfied with the judgment; the respondent is the party who is satisfied with the judgment." 3.1 The very logic of this Rule may be understood from an extract from the case of CIT vs. Sundaram & Co. Pvt. Ltd. Reported in 52 ITR 763 (Mad), as follows: “13. The reason for such a rule is obvious. If the final outcome of a decision is favourable to a person it would not matter to him how and by what reasoning the decision is arrived at so long as it is not challenged by his adversary. But, if it is attacked he must be in a position to support it on every ground he urged before t…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25 NEW DELHI, DELHI vs. FARIDABAD PRESSWELL PVT LTD, DELHI

In the result, the appeal of the

ITA 2801/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Assistant Commissioner Of Faridabad Presswell Pvt. Ltd. Income Tax, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3Rd Floor, E-2, Ara Centre, New Delhi. Jhandewalan Extension, Pan No. Aaacfs815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…. The appellant is the party who is dissatisfied with the judgment; the respondent is the party who is satisfied with the judgment." 5.1 The very logic of this Rule may be understood from an extract from the case ofCIT vs. Sundaram & Co. Pvt. Ltd. Reported in 52 ITR 763 (Mad), as follows: “13. The reason for such a rule is obvious. If the final outcome of a decision is favourable to a person it would not matter to him how and by what reasoning the decision is arrived at so long as it is not challenged by his adversary. But, if it is attacked he must be in a position to support it on every ground he urged before…

DCIT 13(1)(2), MUMBAI vs. PEBBLE BAY DEVELOPERS P.LTD, MUMBAI

In the result, appeal of the In the result, appeal of the Revenue is allowed for statistical purposes, is allowed for statistical purposes, whereas the application of the assessee under rule 27 is ...

ITA 5744/MUM/2017[2008-09]Status: DisposedITAT Mumbai21 Oct 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2008-09 Dy. Commissioner Of Income- M/S Pebble Bay Developers Tax-13(1)(2), Pvt. Ltd., 2Nd Floor, Room No. 218, Vs. Raheja Chambers, Linking Aayakar Bhavan, M.K. Road, Road, Main Avenue Santacruz Mumbai-400020. (West), Mumbai-400054. Pan No. Aaccg 1645 E Appellant Respondent Revenue By : Ms. Vranda Matkari, Dr Assessee By : Mr. Nishit Gandhi, Ar Date Of Hearing : 26/08/2022 Date Of Pronouncement : 21/10/2022

For Appellant: Mr. Nishit Gandhi, ARFor Respondent: Ms. Vranda Matkari, DR
Section 143(1)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2008-09 Dy. Commissioner of Income- M/s Pebble Bay Developers tax-13(1)(2), Pvt. Ltd., 2nd floor, Room No. 218, Vs. Raheja Chambers, Linking Aayakar Bhavan, M.K. Road, Road, Main Avenue Santacruz Mumbai-400020. (West), Mumbai-400054. PAN No. AACCG 1645 E Appellant Respondent Revenue by : Ms. Vranda Matkari, DR Assessee by : Mr. Nishit Gandhi, AR Date of Hearing : 26/08/2022 Date of pronouncement : 21/10/2022 ORDER PER OM PRAKASH KANT, AM This…

DDIT, NEW DELHI vs. M/S. TRAVELPORT LP USA, NEW DELHI

In the result, all the appeals of the Revenue ITA No

ITA 218/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Nov 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. N CHARY, JUDICIAL MEMBER ITA No. 6499/DEL/2012 [A.Y 2006-07] ITA No. 6500/DEL/2012 [A.Y 2007-08] ITA No. 1480/DEL/2012[A.Y 2008-09] ITA No. 217/DEL/2014 [A.Y 2009-10] ITA No. 218/DEL/2014 [A.Y 2010-11] The Dy D.I.T Vs. M/s Travelport L.P. USA Circle 2(2) C/o Price Water House Coopers Pvt Ltd Sucheta Bhawan, Gate No. 2, 1st Floor New Delhi 11-A, Vishnu Digamber Marg, New Delhi PAN: AAAFW 8525 C [Appellant] [Respondent] Assessee by : Shri Kanchan Kaushal, F…

DDIT, NEW DELHI vs. M/S. TRAVELPORT LP USA, NEW DELHI

In the result, all the appeals of the Revenue ITA No

ITA 217/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Nov 2020AY 2009-10

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. N CHARY, JUDICIAL MEMBER ITA No. 6499/DEL/2012 [A.Y 2006-07] ITA No. 6500/DEL/2012 [A.Y 2007-08] ITA No. 1480/DEL/2012[A.Y 2008-09] ITA No. 217/DEL/2014 [A.Y 2009-10] ITA No. 218/DEL/2014 [A.Y 2010-11] The Dy D.I.T Vs. M/s Travelport L.P. USA Circle 2(2) C/o Price Water House Coopers Pvt Ltd Sucheta Bhawan, Gate No. 2, 1st Floor New Delhi 11-A, Vishnu Digamber Marg, New Delhi PAN: AAAFW 8525 C [Appellant] [Respondent] Assessee by : Shri Kanchan Kaushal, F…

DDIT, NEW DELHI vs. M/S. WORLDSPAN L.P. USA, NEW DELHI

In the result, all the appeals of the Revenue ITA No

ITA 6500/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Nov 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. N CHARY, JUDICIAL MEMBER ITA No. 6499/DEL/2012 [A.Y 2006-07] ITA No. 6500/DEL/2012 [A.Y 2007-08] ITA No. 1480/DEL/2012[A.Y 2008-09] ITA No. 217/DEL/2014 [A.Y 2009-10] ITA No. 218/DEL/2014 [A.Y 2010-11] The Dy D.I.T Vs. M/s Travelport L.P. USA Circle 2(2) C/o Price Water House Coopers Pvt Ltd Sucheta Bhawan, Gate No. 2, 1st Floor New Delhi 11-A, Vishnu Digamber Marg, New Delhi PAN: AAAFW 8525 C [Appellant] [Respondent] Assessee by : Shri Kanchan Kaushal, F…

DDIT, NEW DELHI vs. M/S. WORLDSPAN L.P. USA, NEW DELHI

In the result, all the appeals of the Revenue ITA No

ITA 6499/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Nov 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. N CHARY, JUDICIAL MEMBER ITA No. 6499/DEL/2012 [A.Y 2006-07] ITA No. 6500/DEL/2012 [A.Y 2007-08] ITA No. 1480/DEL/2012[A.Y 2008-09] ITA No. 217/DEL/2014 [A.Y 2009-10] ITA No. 218/DEL/2014 [A.Y 2010-11] The Dy D.I.T Vs. M/s Travelport L.P. USA Circle 2(2) C/o Price Water House Coopers Pvt Ltd Sucheta Bhawan, Gate No. 2, 1st Floor New Delhi 11-A, Vishnu Digamber Marg, New Delhi PAN: AAAFW 8525 C [Appellant] [Respondent] Assessee by : Shri Kanchan Kaushal, F…

DDIT, NEW DELHI vs. M/S. TRAVELPORT L.P. USA, NEW DELHI

In the result, all the appeals of the Revenue ITA No

ITA 1480/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. N CHARY, JUDICIAL MEMBER ITA No. 6499/DEL/2012 [A.Y 2006-07] ITA No. 6500/DEL/2012 [A.Y 2007-08] ITA No. 1480/DEL/2012[A.Y 2008-09] ITA No. 217/DEL/2014 [A.Y 2009-10] ITA No. 218/DEL/2014 [A.Y 2010-11] The Dy D.I.T Vs. M/s Travelport L.P. USA Circle 2(2) C/o Price Water House Coopers Pvt Ltd Sucheta Bhawan, Gate No. 2, 1st Floor New Delhi 11-A, Vishnu Digamber Marg, New Delhi PAN: AAAFW 8525 C [Appellant] [Respondent] Assessee by : Shri Kanchan Kaushal, F…

DCIT 12(1)(1), MUMBAI vs. AMBA ENTERPRISED LTD, MUMBAI

In the result, application filed by the assessee u/s 27 is allowed and the appeal of the Revenue is dismissed

ITA 6326/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12 Dcit 12(1)(1), M/S. Amba Enterprises Room No.223, Ltd., 2Nd Floor, 430, 4Th Floor, Blue Rose Aayakar Bhavan, Vs. Industries, M.K. Road, Near Metro Bazar, Mumbai - 400020 W.E. Highway, Mumbai – 400 066 Pan: Aafca6033R (Appellant) (Respondent) Present For: Assessee By : Shri Nishit Gandhi, A.R. Revenue By : Shri Michael Jerald, D.R. Date Of Hearing : 05.03.2020 Date Of Pronouncement : 27.05.2020 O R D E R

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Shri Michael Jerald, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 68

…17 (Guj.) ,the Hon’ble Gujarat High Court has affirmed the order of the Tribunal wherein it allowed the application of the assessee under rule 27 challenging the reopening of assessment by the AO. Similarly, in the case of Ld. CIT(A) vs. Sundaram & Co. (1964) 52 ITR 763 (Mad.) the Hon’ble Madras High Court 4 M/s. Amba Enterprises Ltd. upheld the order of the Tribunal wherein it quashed the reassessment proceedings which was challenged by way of application under rule 27 of the Rules. Similar view has been taken in the following decisions namely ; 1. Smt. Gurinder Kaur (2006) 102 ITD 189 (Del.) 2. ACIT vs. Rajkum…

SANJAY SAWHNEY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms

ITA/834/2019HC Delhi18 May 2020
Section 132Section 142(1)(ii)Section 153CSection 253(2)Section 260A

…impugned order of the ITAT on the proposition of law encapsulated in the foregoing paras. Let’s first dwell on a seminal decision rendered by Madras High Court quite some time back in Commissioner of Income Tax, Madras vs. Sundaram & Co. Pvt. Ltd. (1964) 52 ITR 763 (Madras), which is also relied upon by the Appellant. The law expounded in this judgment forms the bedrock for several other decisions on the subject. Indeed, majority of the recent judgments also refer to this decision, as the law therein has been elucidated in lucid and unequivocal terms and is still on the mark. In the said case, the High…

ITO, BANGALORE vs. M/S CERNER HEALTHCARE SOLUTIONS PVT. LTD.,, BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 675/BANG/2012[2007-08]Status: DisposedITAT Bangalore08 Jan 2016AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Rao

For Appellant: Dr. P.K.Srihari, Addl.CITFor Respondent: Shri Chavali S. Narayan, CA
Section 10ASection 10A(4)Section 80H

…ee seeks to raise the same issue which he had raised as ground No.4.2 before the CIT(A). In support of the application under Rule 27 of the ITAT Rules, the learned counsel for the Assessee relied on the following decisions: i. CIT Vs. Sundaram and Co.Pvt.Ltd. 52 ITR 763 (Mad) ii. CIT Vs. Edward Keventer (successors)Pvt.Ltd. 123 ITR 200 (Del) iii. CIT Vs.Bhumraddi (T.M) 33 ITR 82 (Mum) iv. Marolia and sons Vs. CIT 129 ITR 475 (All) v. Dy.CIT Vs. Hind Industries Ltd. 14 DTR 561 (Del)(ITAT) IT(TP)A No.675/Bang/2012 M/s.Cerner Healthcare Solutions Pvt.Ltd. Page 11 of 18 vi. CIT Vs. Gilbert and Barker Manufacturing C…