Girilal & Co. v. ITO

387 ITR 122Supreme Court of India2016#14130 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.

Judgments citing Girilal & Co. v. ITO

Star Plastics, Chennai vs. DCIT, Chennaui

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

ITA 707/CHNY/2023[2011-12]Status: DisposedITAT Chennai22 Mar 2024AY 2011-12

Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Ms.N.V. Lakshmi, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 147Section 148

…e’s accounts and hence, very reopening beyond four years, in view of the proviso to section 147 of the Act is bad in law. 7. On the other hand, the ld. Senior DR relied on the decision of Hon’ble Supreme Court in the case of Girilal & Co., reported in [2016] 387 ITR 122, wherein the meaning of disclosure of information does not mean that the disclosure made in the adjustments to statement about value of land would not mean to disclosure of information about size of plot. The Hon’ble Supreme Court held in favour of Revenue on this. 8. We have heard rival contentions and gone through facts and circumstances of th…

M/S Ratna Cafe, Chennai vs. ACIT Non Corporate Circle 9, Chennai

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

ITA 1509/CHNY/2018[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 147Section 154

…Act dated 17.11.2016 and stated that the AO has duly considered the submissions of the assessee and rejected vide his letter dated 17.11.2016. The ld. senior DR relied on the decision of Hon’ble Supreme Court in the case of Girilal and Company vs. ITO, [2016] 387 ITR 122. 9. We have heard the rival contentions and gone through the facts and circumstance of the case. We have perused the papers filed by the assessee as well as the case records. The admitted facts are that the original assessment was completed u/s.143(3) of I.T.A. No.1509/Chny/2018 12 the Act for the relevant assessment year 2009-10. The notice u/s.…

Asst. Commissioner of Income Tax, Circle-1, Kadapa vs. P.Maheswara Reddy, Kadapa

Appeal is dismissed

ITA 1944/HYD/2018[2009-10]Status: DisposedITAT Hyderabad24 Aug 2021AY 2009-10

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri Anil Sant (D.R.)For Respondent: Shri S. Rama Rao (A.R.)
Section 143(3)Section 147Section 148

…/s 143(3). Notice u/s 148 was issued after a period of four years. No information came to the knowledge of the AO after completion of the regular assessment. Keeping in view, the decision of Hon'ble Supreme Court in the case of Girilal & Co. Vs. ITO & Others (387 ITR 122). In this case the Hon'ble Supreme Court held that there is no finding of the AO that the information was not available in the assessment records or that there was a failure of the assessee to disclose fully and truly all material facts before him. Further, the decision of Hon'ble Andhra Pradesh High Court In the case of Mahalaxmi Motors ltd vs,…

ACIT, Chennai vs. Sri. K.Srikanth, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1324/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…sessee has not furnished full and true particulars before the AO. The learned CIT-DR also relied upon decision of Hon’ble Supreme Court in the case of Girilal & ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 & :- 46 -: Co. v. ITO, reported in (2016) 387 ITR 122(SC). It was submitted by learned CIT-DR that the assessee has furnished information only after Hon’ble High Court allowed proceedings u/s 147 of the 1961 Act to go ahead. Our attention was drawn by learned CIT-DR to Page No.32 of the Paper Book, wherein, decision of Hon’ble Madras High Court is placed. Our attention was also drawn to Page No.2…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1016/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…sessee has not furnished full and true particulars before the AO. The learned CIT-DR also relied upon decision of Hon’ble Supreme Court in the case of Girilal & ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 & :- 46 -: Co. v. ITO, reported in (2016) 387 ITR 122(SC). It was submitted by learned CIT-DR that the assessee has furnished information only after Hon’ble High Court allowed proceedings u/s 147 of the 1961 Act to go ahead. Our attention was drawn by learned CIT-DR to Page No.32 of the Paper Book, wherein, decision of Hon’ble Madras High Court is placed. Our attention was also drawn to Page No.2…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1015/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…sessee has not furnished full and true particulars before the AO. The learned CIT-DR also relied upon decision of Hon’ble Supreme Court in the case of Girilal & ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 & :- 46 -: Co. v. ITO, reported in (2016) 387 ITR 122(SC). It was submitted by learned CIT-DR that the assessee has furnished information only after Hon’ble High Court allowed proceedings u/s 147 of the 1961 Act to go ahead. Our attention was drawn by learned CIT-DR to Page No.32 of the Paper Book, wherein, decision of Hon’ble Madras High Court is placed. Our attention was also drawn to Page No.2…

Shri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 307/CHNY/2010[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…sessee has not furnished full and true particulars before the AO. The learned CIT-DR also relied upon decision of Hon’ble Supreme Court in the case of Girilal & ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 & :- 46 -: Co. v. ITO, reported in (2016) 387 ITR 122(SC). It was submitted by learned CIT-DR that the assessee has furnished information only after Hon’ble High Court allowed proceedings u/s 147 of the 1961 Act to go ahead. Our attention was drawn by learned CIT-DR to Page No.32 of the Paper Book, wherein, decision of Hon’ble Madras High Court is placed. Our attention was also drawn to Page No.2…