H.V. Venugopal Chettiar vs. CIT, (1985) 153 ITR 376 (Mad); Western Automobiles (India) v. CIT

120 ITR 144High Court1979#16552 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 139(1)Section 139(5)Section 143(3)Section 147 Section 148 Section 153A Section 271(1)(c)Section 44AB

Judgments citing H.V. Venugopal Chettiar vs. CIT, (1985) 153 ITR 376 (Mad); Western Automobiles (India) v. CIT

Mr. Chittaranjan Trimbak Gaikwad, Pune vs. The Asst. Commissioner of Income Tax, Circle-4, Pune

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.759/PUN/2024 धििाारण वर्ा / Assessment Year : 2010-11 Mr. Chittaranjan Trimbak Gaikwad, The Asst. Commissioner At Post Kadamwak Wasti, of Income Tax, Loni Kalbhor, Pune – 412201 Vs. Circle – 4, Pune PAN : AEBPT5707L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri B.C. Malakar Department by : Shri Ramnath P. Murkunde Date of hearing : 28-10-2024 Date of 10-01-2025 Pronouncement : आदेश / ORDER PER A…

Latha C.Mohan, Chennai vs. ACIT Non Corporate Circle 1, Chennai

In the result, the assessee’s appeal is dismissed

ITA 3046/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri. P. Muthushankar, JCIT

Section 148Section 271(1)(c)Section 274

…to buy peace with the department etc is untenable. Therefore, we find merit in the order of the Ld. CIT (A) based on the case laws relied on by him viz S.R. Arulpraksam Vs ITO 163 ITR 487(Mad) , Ravi & Co. vs ACIT 271 ITR 280(Mad) , CIT vs Krishna & Co., 120 ITR 144(Mad) etc. On the above facts and circumstances, the case laws relied on by the assessee are not applicable to the facts of this case and hence, the corresponding grounds of the assessee fail. 6. In the result, the assessee’s appeal is dismissed. Order pronounced on 23rd December, 2019 at Chennai. (एसजयरामन) (एन.आर.एस .गणेशन) (S. JAYARAMAN) (N.…

Sansui Steels P.Ltd, Mumbai vs. ITO 7(2)(2), Mumbai

ITA 1403/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09 Sansui Steel Pvt. Ltd. Ito-7(2)(2), 401-C, Gokul Building, Room No. 621-A, Vs. 80A Baroda Street, Ayakar Bhavan, M.K. Iron Market, S.T. Road, Marg, Carnac Bunder, Mumbai-400020. Mumbai-400009 Pan No.Aaacs8834K Appellant Respondent Assessee By : Mr. K. Gopal & Ms. Neha Paranjpe, Ar Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 27/09/2017 Date Of Pronouncement : 30/11/2017

For Appellant: Mr. K. Gopal & Ms. Neha Paranjpe, ARFor Respondent: Mr. Rajesh Kumar Yadav, DR

Section 132Section 143(3)Section 148Section 271(1)(c)Section 68

…yyasami Nadar & Bros. vs. CIT, (1956) 30 ITR 565 (Mad); India Sea Foods vs. CIT, (1978) 114 ITR 124 (Ker); H.V. Venugopal Chettiar vs. CIT, (1985) 153 ITR 376 (Mad); Western Automobiles (India) vs. CIT, (1978) 112 ITR 1048 (Bom); CIT vs. Krishna & Co., (1979) 120 ITR 144 (Mad); CIT vs. P.B. Shah & Co. Pr. Ltd. (1978) 113 ITR 587 (Cal); CIT vs. Dr. R.C. Gupta & Co. (1980) 122 ITR 567 (Raj). 11.3 In Mak Data Pvt. Ltd. (supra), their Lordships of the Hon’ble Supreme Court at para 8 have held: “8. Assessee has only stated that he had surrendered the additional sum of Rs.40,74,000/- with a view to avoid litigation, bu…

Harrington House, Chennai vs. ACIT, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 89/CHNY/2016[2005-06]Status: DisposedITAT Chennai28 Apr 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No. 89,90 & 91/Mds/2016 "नधा"रण वष" /Assessment Year : 2005-06, 2006-07 & 2007-2008

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT

Section 139(1)Section 143(2)Section 148Section 271(1)(c)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 89,90 & 91/Mds/2016 "नधा"रण वष" /Assessment year : 2005-06, 2006-07 & 2007-2008 Vs. The Assistant Commissioner of M/s. Harrington House, Income tax, No.37, IIIrd Main Road, Non Corporate Circle -1, R.A. Puram, Chennai. Chennai 600 028. [PAN AADFH 0776K ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Vijayaragha…

M/S Star Gold Pvt. Ltd., Mumbai vs. Asst CIT, Cir -5(3), Mumbai

ITA 2655/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Jan 2016AY 2009-10

For Appellant: Shri Anil Sathe (AR)For Respondent: Shri M.M. Utture (DR)

Section 143(1)Section 143(3)Section 24Section 24(1)Section 254(1)Section 271Section 271(1)(c)Section 32

…आयकर अपीलीय अिधकरण, ‘ई’ खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “E” BENCH सव"ी राजे", लेखा सद" एवं संदीप गोसांई, "ाियक सद" Before S/Sh. Rajendra,Accountant Member & Sandeep Gosain,Judicial Member आयकर अपील सं/.ITA No.2655/M/2013,िनधा"रण वष"/Assessment Year-2009-10 M/s. Star Gold Pvt. Ltd. ACIT- Ward-5(3) Mukund M. Chitale & Co. CA Mumbai. 205,Agarwal,Shyamkamal“A”Building, Vs. Vile-Parle (E),Mumbai-400 057. PAN:AAICS 3712 N (अपीलाथ" /Appellant) (""थ" / Respondent) िनधा"रती ओर से/Assessee by : Shri Anil Sathe (AR) राज" की ओर से/ Revenue by : Shri M.M. Utture (DR) सुनवाई की तारीख / Date of Hearing…