ITO v. Atchaiah

1 SCC 417Reported decision1996#16346 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2012 to 2024.

Issues it is cited on

section 292ccsection 11(1)(d)section 13(3)section 13(1)(c)corpus donationdumb documentssection 132(4a)section 34section 292cchildapplication of incomesection 292

Judgments citing ITO v. Atchaiah

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…last date of the IDS. The AO took the view that these persons have owned up cash and filed declarations on the direction of the assessee-trust only. He also took support of the decision rendered by Hon'ble Supreme Court in the case of ITO vs. Atchaiah (1996)(1 SCC 417), wherein the Hon'ble Apex Court has held that the right person and the right person alone has to be taxed by the IT Authorities. Accordingly, the AO has expressed the view that these employees cannot be considered as right persons to be taxed, when one looks at their earning capacity, statements, incriminating evidences and other surrounding circu…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

ITA 674/MUM/2023[2016-17]Status: DisposedITAT Mumbai04 Jan 2024AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…last date of the IDS. The AO took the view that these persons have owned up cash and filed declarations on the direction of the assessee-trust only. He also took support of the decision rendered by Hon'ble Supreme Court in the case of ITO vs. Atchaiah (1996)(1 SCC 417), wherein the Hon'ble Apex Court has held that the right person and the right person alone has to be taxed by the IT Authorities. Accordingly, the AO has expressed the view that these employees cannot be considered as right persons to be taxed, when one looks at their earning capacity, statements, incriminating evidences and other surrounding circu…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 673/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Jan 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…last date of the IDS. The AO took the view that these persons have owned up cash and filed declarations on the direction of the assessee-trust only. He also took support of the decision rendered by Hon'ble Supreme Court in the case of ITO vs. Atchaiah (1996)(1 SCC 417), wherein the Hon'ble Apex Court has held that the right person and the right person alone has to be taxed by the IT Authorities. Accordingly, the AO has expressed the view that these employees cannot be considered as right persons to be taxed, when one looks at their earning capacity, statements, incriminating evidences and other surrounding circu…

Padmashree Dr. D.Y.Patil University, Mumbai vs. ACIT Income Tax CC-7(1), Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…last date of the IDS. The AO took the view that these persons have owned up cash and filed declarations on the direction of the assessee-trust only. He also took support of the decision rendered by Hon'ble Supreme Court in the case of ITO vs. Atchaiah (1996)(1 SCC 417), wherein the Hon'ble Apex Court has held that the right person and the right person alone has to be taxed by the IT Authorities. Accordingly, the AO has expressed the view that these employees cannot be considered as right persons to be taxed, when one looks at their earning capacity, statements, incriminating evidences and other surrounding circu…

Commissioner of Income Tax Del vs. A.K.Jain

ITA/281/2006HC Delhi19 Apr 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 143(3)Section 15

…$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 281/2006 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Vikrant A. Maheshwari, Adv. versus A.K.JAIN ..... Respondent Through Mr. Gaurav Mittal and Mr. Deepanshu Jain, Advs. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANIL KUMAR CHAWLA O R D E R % 19.04.2017 C. M. No. 12127 of 2017 (for amendment in judgment/order) With the consent of the counsel for the parties, the application is taken up for hearing and disposal. 2. ITA no. 281 of 2006 titled Commissioner of Income Tax vs. A.K. Jain was…

ITO v. Atchaiah (1 SCC 417) — Cited in 5 Judgments | BharatTax