IInd Additional ITO v. Atmala Nagaraju

237 ITR 165Supreme Court of India1999#3567 most cited

What is IInd Additional ITO v. Atmala Nagaraju authority for?

A mistake apparent from the record can be rectified under Section 154 of the Income-tax Act.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

IInd Additional ITO v. Atmala Nagaraju · Section 154 · mistake apparent from record · rectification · Income Tax Act

Sections most often in play

Section 154Section 143(1)Section 2013 (RFCTLARR ActSection 143(3)Section 147Section 148Section 250Section 80P

Issues it is cited on

mistake apparent from recordmistake apparent on recordsection 154section 143(1)(a)section 15section 143(1)section 25documenttotal incomenfacsection 143section 250

Judgments citing IInd Additional ITO v. Atmala Nagaraju

Shrestha Welfare Trust, Adilabad vs. Income Tax Officer, Ward-1, Adilabad

In the result, appeals filed by the respective assessees are allowed

ITA 1482/HYD/2018[2014-15]Status: DisposedITAT Hyderabad15 Mar 2019AY 2014-15

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Shrestha Welfare Trust, Adilabad vs. Income Tax Officer, Ward-1, Adilabad

In the result, appeals filed by the respective assessees are allowed

ITA 1481/HYD/2018[2013-14]Status: DisposedITAT Hyderabad15 Mar 2019AY 2013-14

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Krishna Welfare Trust, Adilabad vs. Income Tax Officer, Ward-1, Adilabad

In the result, appeals filed by the respective assessees are allowed

ITA 1480/HYD/2018[2015-16]Status: DisposedITAT Hyderabad15 Mar 2019AY 2015-16

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Krishna Welfare Trust, Adilabad vs. Income Tax Officer, Ward-1, Adilabad

In the result, appeals filed by the respective assessees are allowed

ITA 1479/HYD/2018[2014-15]Status: DisposedITAT Hyderabad15 Mar 2019AY 2014-15

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Krishna Welfare Trust, Adilabad vs. Income Tax Officer, Ward-1, Adilabad

In the result, appeals filed by the respective assessees are allowed

ITA 1478/HYD/2018[2013-14]Status: DisposedITAT Hyderabad15 Mar 2019AY 2013-14

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Snehil Welfare Trust, Adilabad vs. Income Tax Officer, Ward-1, Adilabad

In the result, appeals filed by the respective assessees are allowed

ITA 1477/HYD/2018[2015-16]Status: DisposedITAT Hyderabad15 Mar 2019AY 2015-16

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Snehil Welfare Trust, Hyderabad vs. Income Tax Officer, Ward-1, Hyderabad

In the result, appeals filed by the respective assessees are allowed

ITA 1476/HYD/2018[2014-15]Status: DisposedITAT Hyderabad15 Mar 2019AY 2014-15

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Snehil Welfare Trust, Hyderabad vs. Income Tax Officer, Ward-1, Hyderabad

In the result, appeals filed by the respective assessees are allowed

ITA 1475/HYD/2018[2013-14]Status: DisposedITAT Hyderabad15 Mar 2019AY 2013-14

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Shreeya Welfare Trust, Hyderabad vs. Income Tax Officer, Ward-1, Hyderabad

In the result, appeals filed by the respective assessees are allowed

ITA 1474/HYD/2018[2015-16]Status: DisposedITAT Hyderabad15 Mar 2019AY 2015-16

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Shreeya Welfare Trust, Adilabad vs. Income Tax Officer, Ward-1, Adilabad

In the result, appeals filed by the respective assessees are allowed

ITA 1473/HYD/2018[2014-15]Status: DisposedITAT Hyderabad15 Mar 2019AY 2014-15

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Shreeya Welfare Trust, Adilabad vs. Income Tax Officer, Ward-1, Adilabad

In the result, appeals filed by the respective assessees are allowed

ITA 1472/HYD/2018[2013-14]Status: DisposedITAT Hyderabad15 Mar 2019AY 2013-14

Bench: Smt. P. Madhavi Devi

For Appellant: Shri A. SrinivasFor Respondent: Shri D.J.Prabhakar Anand
Section 143(1)Section 154Section 167B

…ould be reviewed u/s 154 of the Act. In support of his contention he placed reliance upon the following case law: i) T.S. Balaram ITO vs. Volkart Bros. 82 ITR 50 (S.C) ii) IInd Additional ITO vs. Atmala Nagaraju – 46 ITR (S.C) iii) CIT vs. Keshri Metal P Ltd- 237 ITR 165 (S.C) 5. Further, he submitted that the assessee being a Trust and beneficiary being a single person and the Trustees not being the beneficiaries, the AOP has to be taxed at individual tax rates only. In support of this contention, he placed reliance upon the following case law: i) CIT vs. Indira Balakrishna 39 ITR 546 (S.C) Page 4 of 9 ITA No…

Metal Rolling Works Ltd, Mumbai vs. CIT(A)-47, Mumbai

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

ITA 1857/MUM/2015[2002-03]Status: DisposedITAT Mumbai31 May 2017AY 2002-03

Bench: S/Shri B.R. Baskaran (Am) & Ravish Sood (Jm)

Section 143(3)Section 153CSection 154Section 2(47)(v)Section 269U

…ed (see Sri Pankaj Kumar Dasgupta v. State of Triura /1990] 79 STC 409 (Gauhati) (Emphasis supplied). (ii) CIT v. Gupta Engineering Works 1213 CTR 30, 37-38 (P&H)]: "9. It has further been held in CIT vs. Keshri Metal (P) Ltd (1999) 155 CTR (SC) 531: (1999) 237 ITR 165 (SC) by Honble the Supreme Court that under s. 154 of the Act, a reference to the word 'record' would mean material already on record. A reference to outside documents would not be permissible for invocation of jurisdiction under 5. 154 of the Act. 10. A similar view was expressed by Andhra Pradesh High Court in CWT vs. R.D. Shah (1994) 207 1TR 2…

DCIT, New Delhi vs. M/S. Comverse Network Systems India Pvt. Ltd., Gurgaon

In the result, the appeal of the Revenue is allowed for statistical

ITA 1626/DEL/2011[2002-03]Status: DisposedITAT Delhi09 Feb 2016AY 2002-03

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 90CSection 92CSection 92F

…pplementary grounds. It was submitted that the judicial precedent laid permitted the admission of the additional ground:- i) CIT vs Krishak Bharti Co-operative Ltd. 266 ITR 208; ii) CIT vs South India Bank Ltd. 249 ITR 304; iii) CIT vs Keshri Metal Pvt.Ltd. 237 ITR 165. Page 4 of 28 I.T.A .No.-1626/Del/2011 & C.O.-144/Del/2011 5. The prayer for admission of additional ground was not objected to by the Ld.Sr.DR. Accordingly after considering the material on record and the stand of the respective parties before the Bench alongwith the judicial precedent relied upon the additional ground raised by the assesse…