Gutta Anjaneyulu & Co. v. CIT

153 ITR 608High Court1985#9420 most cited

What is Gutta Anjaneyulu & Co. v. CIT authority for?

When a return is filed as an artificial juridical person, the assessee cannot be treated as an association of persons.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2021.

Also referred to as

Gutta Anjaneyulu & Co. v. CIT · artificial juridical person · association of persons · AOP · assessment procedure · return filing

Judgments citing Gutta Anjaneyulu & Co. v. CIT

M/S Swabhimani Souharda Credit Co Operative Ltd vs. Income Tax Officer (ITO) Ward-5(2)(3)

In the result, Writ appeals stand dismissed

ITA/832/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…his appeal.” 18. In the case of Gutta Anjaneyalu V/s. Commissioner of Income-tax [(2013) 30 taxmann.com 66 (Andhra Pradesh)], while considering the Full Bench decision of the Hon’ble High Court of Andhra Pradesh in Pannabai V/s. CIT [(1985) 153 ITR 608/23 Taxman 517], has held thus: "To sum up, the Tribunal having held that Smt.Panna Bai could not be assessed to tax in the status of an individual" on the income derived from the firm erred in -40- modifying the assessment in the status of a “body of individuals” consisting of Smt. Panna Bai and her minor children. The Trib…

M/S Swabhimani Souharda Credit Co-Operative Ltd vs. Income Tax Officer (ITO) Ward-5(2)(3

In the result, Writ appeals stand dismissed

ITA/833/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…his appeal.” 18. In the case of Gutta Anjaneyalu V/s. Commissioner of Income-tax [(2013) 30 taxmann.com 66 (Andhra Pradesh)], while considering the Full Bench decision of the Hon’ble High Court of Andhra Pradesh in Pannabai V/s. CIT [(1985) 153 ITR 608/23 Taxman 517], has held thus: "To sum up, the Tribunal having held that Smt.Panna Bai could not be assessed to tax in the status of an individual" on the income derived from the firm erred in -40- modifying the assessment in the status of a “body of individuals” consisting of Smt. Panna Bai and her minor children. The Trib…

M/S Sri Varun Souharda Credit Co Op Ltd vs. The Income Tax Officer

In the result, Writ appeals stand dismissed

ITA/295/2019HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…his appeal.” 18. In the case of Gutta Anjaneyalu V/s. Commissioner of Income-tax [(2013) 30 taxmann.com 66 (Andhra Pradesh)], while considering the Full Bench decision of the Hon’ble High Court of Andhra Pradesh in Pannabai V/s. CIT [(1985) 153 ITR 608/23 Taxman 517], has held thus: "To sum up, the Tribunal having held that Smt.Panna Bai could not be assessed to tax in the status of an individual" on the income derived from the firm erred in -40- modifying the assessment in the status of a “body of individuals” consisting of Smt. Panna Bai and her minor children. The Trib…

M/S Udaya Souharda Credit Co-Op Society Ltd vs. The Income Tax Officer

In the result, Writ appeals stand dismissed

ITA/869/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…his appeal.” 18. In the case of Gutta Anjaneyalu V/s. Commissioner of Income-tax [(2013) 30 taxmann.com 66 (Andhra Pradesh)], while considering the Full Bench decision of the Hon’ble High Court of Andhra Pradesh in Pannabai V/s. CIT [(1985) 153 ITR 608/23 Taxman 517], has held thus: "To sum up, the Tribunal having held that Smt.Panna Bai could not be assessed to tax in the status of an individual" on the income derived from the firm erred in -40- modifying the assessment in the status of a “body of individuals” consisting of Smt. Panna Bai and her minor children. The Trib…

M/S Udaya Souharda Credit Co Op Society Ltd vs. The Income Tax Officer

In the result, Writ appeals stand dismissed

ITA/330/2019HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…his appeal.” 18. In the case of Gutta Anjaneyalu V/s. Commissioner of Income-tax [(2013) 30 taxmann.com 66 (Andhra Pradesh)], while considering the Full Bench decision of the Hon’ble High Court of Andhra Pradesh in Pannabai V/s. CIT [(1985) 153 ITR 608/23 Taxman 517], has held thus: "To sum up, the Tribunal having held that Smt.Panna Bai could not be assessed to tax in the status of an individual" on the income derived from the firm erred in -40- modifying the assessment in the status of a “body of individuals” consisting of Smt. Panna Bai and her minor children. The Trib…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1764/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ons in this regard: Abdul Sattar M. Mokashi v. CIT reported in 174 ITR [a]. 368 [Kar]; CIT v. Ramesh Mahesh Sanjay Trust Ex Others [b]. reported in 231 ITR 752 [Mad]; Gutta Anjaneyulu & Co. v. CIT reported in 249 CTR [c]. 106 [AP]; Pannabai v. CIT reported in 153 ITR 608 [AP][FB]; [d]. [e] P.N.Sasikumar & Ors. v. CIT reported in 170 ITR 80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held th…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1763/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ons in this regard: Abdul Sattar M. Mokashi v. CIT reported in 174 ITR [a]. 368 [Kar]; CIT v. Ramesh Mahesh Sanjay Trust Ex Others [b]. reported in 231 ITR 752 [Mad]; Gutta Anjaneyulu & Co. v. CIT reported in 249 CTR [c]. 106 [AP]; Pannabai v. CIT reported in 153 ITR 608 [AP][FB]; [d]. [e] P.N.Sasikumar & Ors. v. CIT reported in 170 ITR 80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held th…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1762/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ons in this regard: Abdul Sattar M. Mokashi v. CIT reported in 174 ITR [a]. 368 [Kar]; CIT v. Ramesh Mahesh Sanjay Trust Ex Others [b]. reported in 231 ITR 752 [Mad]; Gutta Anjaneyulu & Co. v. CIT reported in 249 CTR [c]. 106 [AP]; Pannabai v. CIT reported in 153 ITR 608 [AP][FB]; [d]. [e] P.N.Sasikumar & Ors. v. CIT reported in 170 ITR 80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held th…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1766/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ons in this regard: Abdul Sattar M. Mokashi v. CIT reported in 174 ITR [a]. 368 [Kar]; CIT v. Ramesh Mahesh Sanjay Trust Ex Others [b]. reported in 231 ITR 752 [Mad]; Gutta Anjaneyulu & Co. v. CIT reported in 249 CTR [c]. 106 [AP]; Pannabai v. CIT reported in 153 ITR 608 [AP][FB]; [d]. [e] P.N.Sasikumar & Ors. v. CIT reported in 170 ITR 80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held th…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1765/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ons in this regard: Abdul Sattar M. Mokashi v. CIT reported in 174 ITR [a]. 368 [Kar]; CIT v. Ramesh Mahesh Sanjay Trust Ex Others [b]. reported in 231 ITR 752 [Mad]; Gutta Anjaneyulu & Co. v. CIT reported in 249 CTR [c]. 106 [AP]; Pannabai v. CIT reported in 153 ITR 608 [AP][FB]; [d]. [e] P.N.Sasikumar & Ors. v. CIT reported in 170 ITR 80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held th…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1761/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Feb 2020AY 2008-09

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ons in this regard: Abdul Sattar M. Mokashi v. CIT reported in 174 ITR [a]. 368 [Kar]; CIT v. Ramesh Mahesh Sanjay Trust Ex Others [b]. reported in 231 ITR 752 [Mad]; Gutta Anjaneyulu & Co. v. CIT reported in 249 CTR [c]. 106 [AP]; Pannabai v. CIT reported in 153 ITR 608 [AP][FB]; [d]. [e] P.N.Sasikumar & Ors. v. CIT reported in 170 ITR 80 [Ker]; [vii] Reliance is also placed on the decision of the Hon'ble Jurisdictional High Court in the case of CIT Et Another Vs. Children's Education Society, 358 ITR 373 wherein 12 ITA Nos.1761-1766/Bang/2018 M/s.Bandanthamma Mathu Kalamma Trust. the Hon'ble Court has held th…