Consolidated Coffee Ltd. v. ITO

155 ITR 729High Court1985#16821 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2019.

Judgments citing Consolidated Coffee Ltd. v. ITO

Sri Lakshmi Venkateshwara Irrigation, Chikkaballapur vs. Income Tax Officer, Ward - 1, Chikkaballapur

In the result, the appeal filed by the assessee is allowed

ITA 1044/BANG/2019[2015-16]Status: DisposedITAT Bangalore11 Oct 2019AY 2015-16

Bench: Shri Arun Kumar Garodiaassessment Year : 2015-16 M/S. Sri Lakshmi Venkateshwara Irrigation, The Income Tax Officer, No. 5, Sri Lakshmi Vs. Ward – 1, Venkateshwara Complex, Chikkaballapur. Chikkaballapur – 562 101. Pan: Actfs6279C Appellant Respondent

For Appellant: Shri H. Guruswamy, ITP

Section 148Section 150(1)Section 69

…tion of ld. CIT(A) is bad in law because this is for different Assessment Year and in support of this contention, he placed reliance on the judgment of Hon'ble Karnataka High Court rendered in the case of Consolidated Coffee Ltd. Vs. ITO as reported in [1985] 155 ITR 729 (Kar). As against this, the ld. DR of revenue supported the order of ld. CIT(A). 4. I have considered the rival submissions. This is by now a settled position of law that the ld. CIT(A) cannot set aside any issue to the file of AO. In the present case, the ld. CIT(A) has decided the issue in the present year in favour of the assessee as per para…

The Pr. Commissioner of Income Tax vs. M/S Bioplus Life Sciences Pvt Ltd

In the result, I pass the following:-

ITA/1014/2017HC Karnataka24 Jul 2018

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Writ Petition No.1014 Of 2017 (T-Kst) Between: M/S. Rainbow Colour Lab, No.13, D.J.C. Complex, Hudson Circle, Bengaluru – 560 027. A Partnership Firm Represented By Its Partner Sri.G.K.Madan Mohan, Aged About 62 Years, S/O Sri.G.V.Krishna Reddy. ...Petitioner (By Sri. M.Thirumalesh, Advocate ) And: 1. State Of Karnataka

Section 12

…71 ITR 417 (SC), the view taken in - 21 - Murlidhar Bhagwan Das's case, [1964] 52 ITR 335 (SC), was again reiterated. 8. In Rajinder Nath v. Commissioner of Income-tax, [1979] 120 ITR 14 (SC) and Consolidated Coffee Ltd. v. Income-tax Officer, [1985] 155 ITR 729 (Kar) on the term finding, direction or order the view expressed in Murlidhar Bhagwan Das's case, [1964] 52 ITR 335 (SC), was upheld. 9. In Navabharat Agrl. & Commercial Corporation v. Commissioner of Commercial Taxes, [1995] 97 STC 435 (AP), it was held that pursuant to the law declared by the authority under the Act, whose orders are bi…

ITO, New Delhi vs. M/S Neetee Clothing (P) Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 267/DEL/2013[2002-03]Status: DisposedITAT Delhi21 Oct 2015AY 2002-03

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate and Shri Somil Aggarwal, CAFor Respondent: Shri P. Dam Kanunjna, Senior DR

Section 143(1)Section 143(3)Section 147Section 148Section 149Section 149(1)Section 150Section 80Section 80HSection 80I

…order made in any case and for any period and of any person. These words should be so construed as referable to an order made for a particular year or years of that particular assessee and not of others. Reliance is placed on Consolidated Coffee Ltd. vs. ITO, 155 ITR 729 (Kar.). In the instant case, there is no dispute at the cost of repetition that the particular order of the court relates to A.Y. 2003-04 and not to A.Y. 2002-03 which is the year of appeal. 6.4 Further, sub-section (2) of s. 150 enacts the situation where the provisions of sub-s. (1) will not be applicable. Accordingly, the provisions of sub-so…

Mrs. Suvina Krupal, Somwarpet vs. ITO, Madikeri

In the result, the assessee's appeals for Assessment Years 2003-04 and 2004-

ITA 336/BANG/2014[2003-04]Status: DisposedITAT Bangalore29 Jun 2015AY 2003-04

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri K.Y. Ningoji Rao, CAFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)

Section 133ASection 143(3)Section 147Section 148Section 69B

…port of this contention, the assessee placed reliance on the following judicial pronouncements :- (i) Southern India Plywood Company V ACIT in ITA No.722/Bang/2010 dt.29.6.2012. (ii) Rajinder Nath V CIT in 120 ITR 14 (SC). (iii) Consolidated Coffee Ltd. V ITO 155 ITR 729 (Kar). The learned CIT (Appeals), however, has distinguished the facts of the assessee's case with the findings made by the co-ordinate bench of this Tribunal in the above cited cases and confirmed the actions of the Assessing Officer. 5.3.1 We have considered the issue raised, the rival contentions put forth in this regard and the material on…

Commissioner of Income Tax vs. Late Shri C.R. Dass

Appeal is dismissed on the aforesaid ground

ITA/610/2009HC Delhi17 Mar 2011

Section 148Section 149Section 150Section 150(1)Section 2(22)(e)

…Page 5 of 9 assessee. Further “Directions” can be givne only for the same assessment year and for the same assessee. This is the law laid down in the case of Consolidated Coffee Ltd. Vs. ITO 155 ITR 729 (Kerela) and in the case of CIT Vs. Raghubur Singh Trust 123 ITR 438 (SC). 4.2 It is also a moot point as to whether the assessee‟s case can be reopened beyond the period of six years in view of the specific provisions of sectin 149. In my opinion it cannot be reopened.” 4. As mentioned above, the CIT(A) did not rest its decisi…