Esthuri Aswathiah v. ITO

41 ITR 539Supreme Court of India1961#14174 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 143(3)Section 147Section 148Section 201Section 237Section 9(1)(vii)

Issues it is cited on

section 237vsv schemesection 9(1)(vii)section 34fees for technical servicessection 35section 9(1)advance taxsection 201escapement of incomesection 20income-tax officer

Judgments citing Esthuri Aswathiah v. ITO

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Canada Limited, Bangalore

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1330/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

…of learned Standing Counsel that in the present case, proceedings under section 148 of the Act was dropped, therefore, there was no assessment and as such, the assessee was not entitled for refund, has no merit. In the case of Esthuri Aswathiah v. ITO (1961] 41 ITR 539 (SC), their Lordships of the Supreme Court held that 'no proceedings' terminated to the assessment proceedings, and that it should be construed as meaning that the assessee had no assessable income. In the case of M. C T. Muthuraman v. CIT (1963) 50 ITR 656, the Madras High Court held as follows: "We are of opinion that the proceedings for 1953-54…

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Singapore Pte. Limited, Bangalore

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1329/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Aug 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

…of learned Standing Counsel that in the present case, proceedings under section 148 of the Act was dropped, therefore, there was no assessment and as such, the assessee was not entitled for refund, has no merit. In the case of Esthuri Aswathiah v. ITO (1961] 41 ITR 539 (SC), their Lordships of the Supreme Court held that 'no proceedings' terminated to the assessment proceedings, and that it should be construed as meaning that the assessee had no assessable income. In the case of M. C T. Muthuraman v. CIT (1963) 50 ITR 656, the Madras High Court held as follows: "We are of opinion that the proceedings for 1953-54…

DCIT, Intl Taxn, Circle-1(2), Bangalore vs. Ibm Italia Spa, India

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1325/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

…of learned Standing Counsel that in the present case, proceedings under section 148 of the Act was dropped, therefore, there was no assessment and as such, the assessee was not entitled for refund, has no merit. In the case of Esthuri Aswathiah v. ITO (1961] 41 ITR 539 (SC), their Lordships of the Supreme Court held that 'no proceedings' terminated to the assessment proceedings, and that it should be construed as meaning that the assessee had no assessable income. In the case of M. C T. Muthuraman v. CIT (1963) 50 ITR 656, the Madras High Court held as follows: "We are of opinion that the proceedings for 1953-54…

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Ibm Deutschland Gmbh, India

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1312/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Yogesh Kumar Us

For Appellant: Shri Sharath Rao, CA, Dhiraj R, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 147Section 148Section 201Section 9(1)(vii)

…of learned Standing Counsel that in the present case, proceedings under section 148 of the Act was dropped, therefore, there was no assessment and as such, the assessee was not entitled for refund, has no merit. In the case of Esthuri Aswathiah v. ITO (1961] 41 ITR 539 (SC), their Lordships of the Supreme Court held that 'no proceedings' terminated to the assessment proceedings, and that it should be construed as meaning that the assessee had no assessable income. In the case of M. C T. Muthuraman v. CIT (1963) 50 ITR 656, the Madras High Court held as follows: "We are of opinion that the proceedings for 1953-54…

ITO, WD.9(1), Kolkata vs. M/S Maharaj Vincom Pvt. Ltd., Kolkata

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…led to reagitate the question of the set- off of losses in the reassessment proceedings". In other words, reassessment must invariably be preceded by conclusion of the original proceedings . The decision of the Supreme Court in Esthuri Aswathiah v. ITO [1961] 41 ITR 539 was applied by the Division Bench of the Madras High Court in M. Ct. Muthuraman v. CIT [1963] 50 ITR 656 in reaching the conclusion that for the assessment years 1953-54 and 1954-55 the proceedings were lawfully terminated by the remark "N. A. " on the assessment file and notices under section 34 of the Indian Income- tax Act, 1922 were not invali…

ACIT 8(3) (OSD), Mumbai vs. Confidence Petroleum Inida Ltd, Mumbai

In the result, this appeal filed by the assessee may be treated as partly allowed

ITA 4276/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 May 2016AY 2006-07

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2006-07 Acit 8(3)(Osd) Confidence Petroleum India R.No.210 Ltd, बनाम/ Aayakar Bhavan, Gate No.2, D.R. Container, S Vs. M.K. Rd. Jijamata, Nagar, Mahul Chembur, Mumbai-400020 Mumbai-400074 (Revenue) (Respondent) P.A. No.Aaacd3658C Assessment Year: 2006-07 Confidence Petroleum India Acit 8(3)(Osd) Ltd, बनाम/ R.No.210 Gate No.2, D.R. Container, S Aayakar Bhavan, Vs. Jijamata, Nagar, Mahul M.K. Rd. Chembur, Mumbai-400074 Mumbai-400020 (Assessee) (Revenue) P.A. No. Aajcs 6315G

Section 143(3)Section 144

…stake or wrong statement in the original return. The word may' used under section 139(5) denotes 'option' given to the assessee to file a revised return. A revised return cannot be filed after the assessment has been completed. Esthuri Aswathiah v. ITO [1961] 41 ITR 539 (SC) and section 139(5) would apply only when there is omission or wrong statement which has a bearing on assessment - Halima Fancy Stores v. CIT [1976] 104 ITR 190 (Mad.), CIT v. J.K.A. Subramania Chettiar [1977] 110 ITR 602 (Mad.), Addl. CIT v. Radhey Shyam [1980] 123 ITR 125 (All.). To file a revised return, no prior permission is required - Wa…

Confidence Petroleum India Limited, Mumbai vs. I.T.O. 8(1)(2), Mumbai

In the result, this appeal filed by the assessee may be treated as partly allowed

ITA 1608/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 May 2016AY 2006-07

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2006-07 Acit 8(3)(Osd) Confidence Petroleum India R.No.210 Ltd, बनाम/ Aayakar Bhavan, Gate No.2, D.R. Container, S Vs. M.K. Rd. Jijamata, Nagar, Mahul Chembur, Mumbai-400020 Mumbai-400074 (Revenue) (Respondent) P.A. No.Aaacd3658C Assessment Year: 2006-07 Confidence Petroleum India Acit 8(3)(Osd) Ltd, बनाम/ R.No.210 Gate No.2, D.R. Container, S Aayakar Bhavan, Vs. Jijamata, Nagar, Mahul M.K. Rd. Chembur, Mumbai-400074 Mumbai-400020 (Assessee) (Revenue) P.A. No. Aajcs 6315G

Section 143(3)Section 144

…stake or wrong statement in the original return. The word may' used under section 139(5) denotes 'option' given to the assessee to file a revised return. A revised return cannot be filed after the assessment has been completed. Esthuri Aswathiah v. ITO [1961] 41 ITR 539 (SC) and section 139(5) would apply only when there is omission or wrong statement which has a bearing on assessment - Halima Fancy Stores v. CIT [1976] 104 ITR 190 (Mad.), CIT v. J.K.A. Subramania Chettiar [1977] 110 ITR 602 (Mad.), Addl. CIT v. Radhey Shyam [1980] 123 ITR 125 (All.). To file a revised return, no prior permission is required - Wa…

Esthuri Aswathiah v. ITO (41 ITR 539) — Cited in 7 Judgments | BharatTax