I, Chandigarh v. Harjinder Kaur

310 ITR 71High Court2009#14038 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 2(7)section 45(2)section 145(1)section 14(1)section 211section 2(47)(v)section 145(2)section 52section 53aproject completion methodsection 53section 34(1)

Judgments citing I, Chandigarh v. Harjinder Kaur

MR. SALEEM THANGAL KADER PLAKAD,INDIVIDUAL,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, the appeals of the assessee are partly allowed

ITA 541/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Sept 2023AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…and section 292B of the Act, would not assist the revenue on the presumption that the appellant has provided consent , by participating in the assessment proceedings. ITA Nos.539 to 541/Bang/2023 Page 7 of 17 a) CIT — I, Chandigarh v Harjinder Kaur, [2009] 310 ITR 71 (Punjab & Haryana) — (Para — 5) b) CIT, AP-1, Hyderabad v Bake food Products (P) Ltd, [2013] 356 ITR 690 (AP) — (Para —12 to 15) c) Durgapur Passengers Carriers Association v ITO, [2023] 150 Taxmann.com 171 (Kolkata — Trib), in ITA NO. 6o4/Ko1/2022, dt: 20/04/2023 (Para -9) viii. In view of the above, the appellant prays that your honours hold tha…

MR. SALEEM THANGAL KADER PLAKAD,INDIVIDUAL,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, the appeals of the assessee are partly allowed

ITA 540/BANG/2023[2016-17]Status: DisposedITAT Bangalore22 Sept 2023AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…and section 292B of the Act, would not assist the revenue on the presumption that the appellant has provided consent , by participating in the assessment proceedings. ITA Nos.539 to 541/Bang/2023 Page 7 of 17 a) CIT — I, Chandigarh v Harjinder Kaur, [2009] 310 ITR 71 (Punjab & Haryana) — (Para — 5) b) CIT, AP-1, Hyderabad v Bake food Products (P) Ltd, [2013] 356 ITR 690 (AP) — (Para —12 to 15) c) Durgapur Passengers Carriers Association v ITO, [2023] 150 Taxmann.com 171 (Kolkata — Trib), in ITA NO. 6o4/Ko1/2022, dt: 20/04/2023 (Para -9) viii. In view of the above, the appellant prays that your honours hold tha…

MR. SALEEM THANGAL KADER PALKAD,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, UDUPI

In the result, the appeals of the assessee are partly allowed

ITA 539/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Sept 2023AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…and section 292B of the Act, would not assist the revenue on the presumption that the appellant has provided consent , by participating in the assessment proceedings. ITA Nos.539 to 541/Bang/2023 Page 7 of 17 a) CIT — I, Chandigarh v Harjinder Kaur, [2009] 310 ITR 71 (Punjab & Haryana) — (Para — 5) b) CIT, AP-1, Hyderabad v Bake food Products (P) Ltd, [2013] 356 ITR 690 (AP) — (Para —12 to 15) c) Durgapur Passengers Carriers Association v ITO, [2023] 150 Taxmann.com 171 (Kolkata — Trib), in ITA NO. 6o4/Ko1/2022, dt: 20/04/2023 (Para -9) viii. In view of the above, the appellant prays that your honours hold tha…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…cannot take shelter u/s. 292B / 292BB of the Act, as jurisdictional defect / lacuna cannot be cured u/s. 292B /292BB of the Act. The following case laws affirm the above proposition of law. • CIT v/s. Norton Motors 275 ITR 595 (P&H); • CIT v/s. Harinder Kaur 310 ITR 71 (P&H); • Srinath Sureshchand Ram Naresh v/s. CIT 280 ITR 396 (All) • CIT v/s. Micron Steels Pvt. Ltd, 370 ITR 386 (Delhi) • N R Sudhir vs DCIT (Inv.) 159 Taxman 37 (Bang) • G.S. Singhi and M N Agarwal (P&H) 146 Taxmann 701 • Spice Infotainment Ltd., vs CIT 247 CTR 500 (Delhi) • Nawal kishore & Sons Jewellers v/s. CIT [(2012) 79 DTR (All) 241] • CI…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…cannot take shelter u/s. 292B / 292BB of the Act, as jurisdictional defect / lacuna cannot be cured u/s. 292B /292BB of the Act. The following case laws affirm the above proposition of law. • CIT v/s. Norton Motors 275 ITR 595 (P&H); • CIT v/s. Harinder Kaur 310 ITR 71 (P&H); • Srinath Sureshchand Ram Naresh v/s. CIT 280 ITR 396 (All) • CIT v/s. Micron Steels Pvt. Ltd, 370 ITR 386 (Delhi) • N R Sudhir vs DCIT (Inv.) 159 Taxman 37 (Bang) • G.S. Singhi and M N Agarwal (P&H) 146 Taxmann 701 • Spice Infotainment Ltd., vs CIT 247 CTR 500 (Delhi) • Nawal kishore & Sons Jewellers v/s. CIT [(2012) 79 DTR (All) 241] • CI…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…cannot take shelter u/s. 292B / 292BB of the Act, as jurisdictional defect / lacuna cannot be cured u/s. 292B /292BB of the Act. The following case laws affirm the above proposition of law. • CIT v/s. Norton Motors 275 ITR 595 (P&H); • CIT v/s. Harinder Kaur 310 ITR 71 (P&H); • Srinath Sureshchand Ram Naresh v/s. CIT 280 ITR 396 (All) • CIT v/s. Micron Steels Pvt. Ltd, 370 ITR 386 (Delhi) • N R Sudhir vs DCIT (Inv.) 159 Taxman 37 (Bang) • G.S. Singhi and M N Agarwal (P&H) 146 Taxmann 701 • Spice Infotainment Ltd., vs CIT 247 CTR 500 (Delhi) • Nawal kishore & Sons Jewellers v/s. CIT [(2012) 79 DTR (All) 241] • CI…

THE ACIT, CIRCLE-5, AHMEDABAD vs. M/S REDEX PROTECH P LTD, AHMEDABAD

ITA 462/AHD/2002[95-96]Status: DisposedITAT Ahmedabad07 May 2019

Bench: The Tribunal Against Order Of The Ld.Cit(A)-Xi, Ahmedabad Dated 31.12.2001 Passed For The Asstt.Year 1995- 96. On Receipt Of Notice In The Revenue’S Appeal, The Assessee Has Filed Cross Objection Bearing No.28/Ahd/2002. Ita No.462/Ahd/2002 & Others With Co (Special Bench)

For Appellant: Shri S.N. Soparkar with Shri P.M. Mehta and Shri Parin ShahFor Respondent: Shri O.P. Sharma, CIT-DR
Section 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 249(4)Section 255(4)Section 264Section 80I

…n 139(9) Explanation (c) and if the return is defective then no cognizance of such return for passing assessment order can be taken. For buttressing his contentions, the relied upon the following decisions: i) K. Nagesh, 376 ITR 473 (Kar) ii) Harjinder Kaur, 310 ITR 71 (P&H) iii) Bake Food Products P.Ltd., 356 ITR 690 (AP) 12. He also contended that ld.DR during the course of hearing made reference to the CBDT circular available on page no.295 of the Department’s PB and submitted that defective return, if not rectified, then become non est return, and accordingly , provisions of section 249(4)(a) would not appl…

I, Chandigarh v. Harjinder Kaur (310 ITR 71) — Cited in 7 Judgments | BharatTax