CWT v. Ridhkaran

Karnataka Housing Board, Bangalore vs. DDIT, Bangalore

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

…y incorporated under the Societies Registration Act, 1860 is an 'Artificial Juridical Person' and not 'Association of Persons'. 1.4. In the following cases, it has been held that assessment made under a different status is bad in law.  CWT v Ridhkaran [1972] 84 ITR 705 (Raj)  CIT v Adinarayana 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 (Ra…

Karnataka Housing Board vs. Addl.DIT

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

…y incorporated under the Societies Registration Act, 1860 is an 'Artificial Juridical Person' and not 'Association of Persons'. 1.4. In the following cases, it has been held that assessment made under a different status is bad in law.  CWT v Ridhkaran [1972] 84 ITR 705 (Raj)  CIT v Adinarayana 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 (Ra…

Karnataka Industrial Areas Development Board vs. Addl.DIT

In the result, the appeal by the Assessee is allowed

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

…n held that when return of income is filed in one status and assessment is made under a different status, without initiation of proceedings against the Assessee in a status in which assessment is intended to be framed, is bad in law. • CWT v Ribkarai, [1972] 84 ITR 705 (Raj) • CIT v Adinarayana Murthy 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] 17…