What is GowliBuddanna v. CIT authority for?

A Hindu Undivided Family (HUF) continues to exist even if it has only one coparcener remaining, as long as the Karta acknowledges its existence by filing returns. The existence of a HUF is not automatically dissolved upon the death of a member if other conditions for its existence remain.

How many judgments cite GowliBuddanna v. CIT?

28 judgments on BharatTax cite GowliBuddanna v. CIT (60 ITR 293), spanning 2019 to 2024.

GowliBuddanna v. CIT (60 ITR 293)

Erki Ramesh Upadhyaya HUF, Puttur vs. Income Tax Officer, Ward-1, Puttur

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

ITA 476/BANG/2024[2014-15]Status: DisposedITAT Bangalore26 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri V. Srinivasan, Advocate

Section 148Section 171Section 234ASection 250

…on. Further the Ld. DR submitted that the Karta of Huf had continued to file returns of HUF even after the death of his wife member admitting the existence of HUF. He also relied on the decision in the case of Gowli Buddanna vs. CIT, Mysore reported in [1966] 60 ITR 293 (SC). Page 8 of 14 12. We have heard the rival submissions and perused the material on record. 13. After analysing the fact of this case, considering the submissions made by the Ld.AR and DR, we cannot brush aside the fact that after the death of Smt. Yashoda, wife of Shri E. Ramesh Upadhyaya on 25.07.2014, there exist only one member in the Hin…

Shri Somnath Sahu, Raipur vs. Income Tax Officer, Ward 2(1), Raipur

In the result, appeal of the assessee in ITA No

ITA 243/RPR/2017[2008-09]Status: DisposedITAT Raipur23 Sept 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 243/Rpr/2017 & 52/Rpr/2018 "नधा"रण वष" / Assessment Year : 2008-09 Shri Somnath Sahu, H. No.2382, Near Shitala Mandir, Tatibandh, G.E. Road, Raipur (C.G.) Pan : Gdkps5958G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Prafulla Pendse, Ar Revenue By :Shri G.N Singh, Sr. Dr

For Appellant: Shri Prafulla Pendse, ARFor Respondent: Shri G.N Singh, Sr. DR

Section 147Section 148Section 151Section 154Section 234B

…e of your appellant at Rs.95,41,384/- as against the returned income of Rs.67,000/- and thereby erred in making unwarranted addition of Rs.94,74,384/- ignoring the evidence of partition and Hon’ble S Courts decision in GowliBuddanna Vs. CIT reported in (1966) 60 ITR 293 as also other H.C’s decision cited before him. That the Ld. CIT(A) failed to quote and deal with said binding decisions raised in Ground No.4 before him while dismissing the appeal. 5. That the appellant denies his liability to interest charged u/s.234B of the I.T Act, 1961. That ld. CIT(A) thus failed to adjudicate the Ground No.5 raised before h…

Shri Somnath Sahu, Raipur vs. Income Tax Officer, Ward 2(1), Raipuf

In the result, appeal of the assessee in ITA No

ITA 52/RPR/2018[2008-09]Status: DisposedITAT Raipur22 Sept 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 243/Rpr/2017 & 52/Rpr/2018 "नधा"रण वष" / Assessment Year : 2008-09 Shri Somnath Sahu, H. No.2382, Near Shitala Mandir, Tatibandh, G.E. Road, Raipur (C.G.) Pan : Gdkps5958G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Prafulla Pendse, Ar Revenue By :Shri G.N Singh, Sr. Dr

For Appellant: Shri Prafulla Pendse, ARFor Respondent: Shri G.N Singh, Sr. DR

Section 147Section 148Section 151Section 154Section 234B

…e of your appellant at Rs.95,41,384/- as against the returned income of Rs.67,000/- and thereby erred in making unwarranted addition of Rs.94,74,384/- ignoring the evidence of partition and Hon’ble S Courts decision in GowliBuddanna Vs. CIT reported in (1966) 60 ITR 293 as also other H.C’s decision cited before him. That the Ld. CIT(A) failed to quote and deal with said binding decisions raised in Ground No.4 before him while dismissing the appeal. 5. That the appellant denies his liability to interest charged u/s.234B of the I.T Act, 1961. That ld. CIT(A) thus failed to adjudicate the Ground No.5 raised before h…

Dappu Ashok (HUF), Hyderabad vs. Asst.CIT, Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 60/HYD/2014[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

GowliBuddanna v. CIT

What is GowliBuddanna v. CIT authority for?

Also referred to as

Judgments citing GowliBuddanna v. CIT

Erki Ramesh Upadhyaya HUF, Puttur vs. Income Tax Officer, Ward-1, Puttur

Shri Somnath Sahu, Raipur vs. Income Tax Officer, Ward 2(1), Raipur

Shri Somnath Sahu, Raipur vs. Income Tax Officer, Ward 2(1), Raipuf

Dappu Ashok (HUF), Hyderabad vs. Asst.CIT, Circle -8(1), Hyderabad

Late. Dappu Yadaiah(HUF), (Represented by Dappu Ashok Brother and Legal Representative), Hyderabad vs. Asst.CIT, Circle -8(1), Hyderabad

Asst. Commissioner of Income Tax, Circle-8(1), Hyderabad vs. Sri Dappu Ashok (HUF), Hyderabad

Jilkara Chinna Sataiah (HUF), Hyderabad vs. Asst.CIT, Circle - 8(1), Hyderabad

Konde Srisailam (HUF), Hyderabad vs. Asst.Commissioner of It Circle -8(1), Hyderabad

Dappu Naveen Kumar (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

Dappu Narasimha ( Larger HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

Dappu Narasimha ( Smaller HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

Dappu Ramulu (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

Dappu Padma (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

Konde Mallesh(HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

Konde Sandaiah (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

Konde Anjaiah (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

Dappu Babu Rao (HUF), R.R.Dist, Hyderguda Village vs. ACIT, Circle-8(1), Hyderabad

Banda Mallesh (HUF), R.R.Dist, Hyderguda Village vs. ACIT, Circle-8(1), Hyderabad

Banda Sudershan (HUF), R.R.Dist, Hyderguda Village vs. ACIT, Circle-8(1), Hyderabad

Dappu Narasimha (HUF), Rr Dist, Hyderabad vs. ACIT, Circle-8(1), Hyderabad