Iswara Bhat v. Commissioner of Agricultural Income-tax

200 ITR 238High Court1993#15236 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2018 to 2023.

Judgments citing Iswara Bhat v. Commissioner of Agricultural Income-tax

Ambattur Developer (P) Ltd., Chennai vs. DCIT International Taxation 1(1), Chennai

The appeal stands allowed in terms of our above order

ITA 2348/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Jan 2023AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 201Section 201(1)Section 201(3)

…I.T.Act does not have application to this case. 10.6 When no time limit is prescribed under the statute for initiating and completion of a proceedings, the Hon’ble Kerala High Court in the case of Iswara Bhat v. Commissioner of Agricultural Income-tax [(1993) 200 ITR 238 (Ker.)] had held that the powers should be exercised within the reasonable time. The Hon’ble High Court was considering the powers of the Commissioner to exercise the revisionary jurisdiction. The Kerala Agricultural Income-tax Act, 1950 did not prescribe a time limit for initiating a suo moto revisional proceedings. However, the Hon’ble Kerala H…

Srinivas Rudrappa, Bangalore vs. Income Tax Officer, TDS, Ward-3(1), Bangalore

In the result, both the appeals filed by the assessee stands allowed

ITA 703/BANG/2022[2014-15]Status: DisposedITAT Bangalore02 Dec 2022AY 2014-15

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu

For Appellant: Shri Rajiv C Nulvi, C.A : Smt. Priyadarshini
Section 133ASection 194HSection 201Section 201(1)

…I.T.Act does not have application to this case. 10.6 When no time limit is prescribed under the statute for initiating and completion of a proceedings, the Hon’ble Kerala High Court in the case of Iswara Bhat v. Commissioner of Agricultural Income-tax [(1993) 200 ITR 238 (Ker.)] had held that the powers should be exercised within the reasonable time. The Hon’ble High Court was considering the powers of the Commissioner to exercise the revisionary jurisdiction. The Kerala Agricultural Income-tax Act, 1950 did not prescribe a time limit for initiating a suo moto revisional proceedings. However, the Hon’ble Kerala H…

Srinivas Rudrappa, Bangalore vs. Income Tax Officer, TDS, Ward-3(1), Bangalore

In the result, both the appeals filed by the assessee stands allowed

ITA 702/BANG/2022[2013-14]Status: DisposedITAT Bangalore02 Dec 2022AY 2013-14

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu

For Appellant: Shri Rajiv C Nulvi, C.A : Smt. Priyadarshini
Section 133ASection 194HSection 201Section 201(1)

…I.T.Act does not have application to this case. 10.6 When no time limit is prescribed under the statute for initiating and completion of a proceedings, the Hon’ble Kerala High Court in the case of Iswara Bhat v. Commissioner of Agricultural Income-tax [(1993) 200 ITR 238 (Ker.)] had held that the powers should be exercised within the reasonable time. The Hon’ble High Court was considering the powers of the Commissioner to exercise the revisionary jurisdiction. The Kerala Agricultural Income-tax Act, 1950 did not prescribe a time limit for initiating a suo moto revisional proceedings. However, the Hon’ble Kerala H…

Deputy Commissioner of Income Tax (Intl Taxn) Circle-1(1), Bangalore vs. M/S Coffeeday Enterprises Limited, Bangalore

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 2931/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Dec 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Muzzaffar Hussain, CIT (D.R)
Section 195

…pplication to this case. C.O. No. 42/Bang/2019 10.6 When no time limit is prescribed under the statute for initiating and completion of a proceedings, the Hon’ble Kerala High Court in the case of Iswara Bhat v. Commissioner of Agricultural Income-tax [(1993) 200 ITR 238 (Ker.)] had held that the powers should be exercised within the reasonable time. The Hon’ble High Court was considering the powers of the Commissioner to exercise the revisionary jurisdiction. The Kerala Agricultural Income-tax Act, 1950 did not prescribe a time limit for initiating a suo moto revisional proceedings. However, the Hon’ble Kerala H…

Shri Ram Kishan Verma, Kota vs. Additional Commissioner of Income Tax, Range-1, Kota

In the result, appeal of the assessee is allowed

ITA 405/JPR/2019[2015-16]Status: DisposedITAT Jaipur02 Jul 2019AY 2015-16
For Appellant: Shri Mahendra Gargieya &For Respondent: Shri Ranjan Kumar (CIT)
Section 132Section 132(4)Section 269SSection 271D

…the IT Act. He has further contended that the department is bound to exercise the powers within the reasonable time as held by the Hon’ble Kerala High Court in case of K. Iswara Bhat vs. Commissioner of 5 Shri Ram Kishan Verma, Kota. Agricultural Income Tax, 200 ITR 238 (Ker.). Therefore, even in the absence of a time limit prescribed by the Statute, the repository of the power should initiate the proceedings within a reasonable time within which the proceedings are to be completed. The ld. A/R has also referred the decision of Hon’ble Supreme Court in case of State of Gujarat vs. Patel Raghav Natha, AIR 1969 SC…

M/S.Us Technology Resources P. Ltd, Trivandrum vs. The ACIT(International Taxation), Trivandrum

In the result, the appeal of the assessee is allowed and the Stay Petition filed

ITA 122/COCH/2017[2007-08]Status: DisposedITAT Cochin09 Apr 2018AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 195Section 201Section 201(1)Section 40

….T.Act does not have application to this case. 6.3 When no time limit is prescribed under the statute for initiating and completion of a proceedings, the Hon’ble Kerala High Court in the case of Iswara Bhat v. Commissioner of Agricultural Income-tax [(1993) 200 ITR 238 (Ker.)] S.P. No.27/Coch/2017 had held that the powers should be exercised within the reasonable time. The Hon’ble High Court was considering the powers of the Commissioner to exercise the revisionary jurisdiction. The Kerala Agricultural Income-tax Act, 1950 did not prescribe a time limit for initiating a suo moto revisional proceedings. Howeve…

Iswara Bhat v. Commissioner of Agricultural Income-tax (200 ITR 238) — Cited in 6 Judgments | BharatTax