What is ITO v. Ch. Atchaiah authority for?

Under the Income-tax Act, 1961, the Assessing Officer must tax any taxable income in the hands of the correct assessee to whom it truly belongs, having no option to assess it in any other person's hands.

How many judgments cite ITO v. Ch. Atchaiah?

149 judgments on BharatTax cite ITO v. Ch. Atchaiah (218 ITR 239), spanning 2012 to 2026.

Which sections of the Income Tax Act does ITO v. Ch. Atchaiah come up under?

It is most often cited in judgments turning on Section 69A, Section 143(3), Section 147, Section 142(1), Section 132, Section 132(4).

ITO v. Ch. Atchaiah (218 ITR 239)

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Jayantibhai Virjibhai Babariya, Surat

In the result, appeals filed by the Revenue (in ITA nos

ITA 195/SRT/2021[2017-18]Status: DisposedITAT Surat22 Nov 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.110/Srt/2021 ("नधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Jayantibhai Virjibhai Babariya, Vs. The Acit, Central Circle-2, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) आयकरअपीलसं./Ita No.195/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) The Dcit, Central Circle-2, Vs. Jayantibhai Virjibhai Babariya, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) Shri Ashwin K. Parekh, Ar Assessee By Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 07/10/2022 Date Of Pronouncement 22/11/2022

Section 143(3)

…1 SCC 540 15). If a tax has been paid in excess of the tax specified, save and except the cases involving the principle of ‘unjust enrichment’, the excess tax realized must be refunded to the assessee. The Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. We note that ‘sauda chithi’ does not pertain to the assesseee. The assessin…

Shri Jayantibhai Virjibhai Babariya, Surat vs. Dy. Commissioner of Income Tax, Central Cir., 2, Surat

In the result, appeals filed by the Revenue (in ITA nos

ITA 110/SRT/2021[2016-17]Status: DisposedITAT Surat22 Nov 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.110/Srt/2021 ("नधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Jayantibhai Virjibhai Babariya, Vs. The Acit, Central Circle-2, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) आयकरअपीलसं./Ita No.195/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) The Dcit, Central Circle-2, Vs. Jayantibhai Virjibhai Babariya, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) Shri Ashwin K. Parekh, Ar Assessee By Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 07/10/2022 Date Of Pronouncement 22/11/2022

Section 143(3)

…1 SCC 540 15). If a tax has been paid in excess of the tax specified, save and except the cases involving the principle of ‘unjust enrichment’, the excess tax realized must be refunded to the assessee. The Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. We note that ‘sauda chithi’ does not pertain to the assesseee. The assessin…

M/S United Breweries Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 481/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT –DR

Section 115JSection 143(2)Section 143(3)Section 14ASection 40Section 43B

…the Trust is the income of the Assessee, given the provisions of section 10(38) of the I.T.Act, there is no reason why the benefit of the exemption cannot be extended to the assessee as well. The Hon'ble Supreme Court in the case of ITO v. Ch. Atchaiah (1996)218 ITR 239 (SC) has held as under with respect to taxation of right person: 41 M/s.United Breweries Limited. “Under the 1961 Act, the Assessing Officer has no option like the one he had under the 1922 Act. He can, and he must, tax the right person and the right person alone. By 'right person' is meant the person who is liable to be taxed, according to law,…

Satguru Iron & Steel Company, Mumbai vs. Principal Commissioner of Income Tax, Mumbai

In the result, the appeal of the assessee is allowed

ITA 987/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Nov 2022AY 2017-18

Bench: Shri B. R. Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.987/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2017-18) Satguru Iron & Steel बिधम/ Pcit-8 Company Pvt. Ltd. Room No. 611, 6Th Floor, Vs. 205, Sujata Chambers Off, Aayakar Bhavan, Katha Bazar Masjid (W), Maharishi Karve Road, 2Nd Floor, 1/3 Abhichand Mumbai-400020. Gandhi Marg, Mumbai- 400009. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aalcs0501Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vijay Mehta Revenue By: Shri Manoj Kumar (Dr) सुनवाई की तारीख / Date Of Hearing: 04/10/2022 घोषणा की तारीख /Date Of Pronouncement: 10/11/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax-8 [Hereinafter Referred To As The “Pcit”], Mumbai Dated 11.03.2022 For Assessment Year 2017-18 Passed Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Shri Vijay MehtaFor Respondent: Shri Manoj Kumar (DR)

Section 143(3)Section 263

…ng the action of the assessee on the issue of purchase of the share of M/s. Morya Erectors Pvt. Ltd. on 31.03.2015 without disturbing the AY. 2015-16. According to the Ld. AR as per the Hon’ble Supreme Court decision in the case of ITO Vs. Ch. Atchaiah (1966) 218 ITR 239 (SC) the Hon’ble Supreme Court has held “Under the present Act, the Income Tax Officer has no option like the one he had under the 1922 Act. He can, and he must, Tax the right person and the right person alone. By “right person” is meant the person who is liable to be taxed, according to law, with respect to a particular income. The expression “w…

Vishnu Goyal, Jodhpur vs. Pr. CIT, Central, Jaipur

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

ITA 47/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Nov 2022AY 2013-14

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 46 & 47/Jodh/2022 (ASSESSMENT YEARS- 2012-13 & 2013-14) Vishnu Goyal Vs Pr. Commissioner 113 Golf Course, of Income Tax, Jodhpur Central, Jaipur (Appellant) (Respondent) PAN NO. AAPPG 4513 K Assessee By Shri Amit Kothari (CA) Revenue By Smt. Alka Rajvanshi Jain, CIT-DR Date of hearing 02/11/2022 Date of 04/11/2022 Pronouncement O R D E R PER: B.R. BASKARAN, AM The assessee has filed this appeal challenging the revision orders dated 29-03-2022 passed by Ld P…

Vishnu Goyal, Jodhpur vs. Pr. CIT, Central, Jaipur

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

ITA 46/JODH/2022[2012-13]Status: DisposedITAT Jodhpur04 Nov 2022AY 2012-13

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 46 & 47/Jodh/2022 (ASSESSMENT YEARS- 2012-13 & 2013-14) Vishnu Goyal Vs Pr. Commissioner 113 Golf Course, of Income Tax, Jodhpur Central, Jaipur (Appellant) (Respondent) PAN NO. AAPPG 4513 K Assessee By Shri Amit Kothari (CA) Revenue By Smt. Alka Rajvanshi Jain, CIT-DR Date of hearing 02/11/2022 Date of 04/11/2022 Pronouncement O R D E R PER: B.R. BASKARAN, AM The assessee has filed this appeal challenging the revision orders dated 29-03-2022 passed by Ld P…

Khushboo Ispat Pvt. Ltd, Bhavnagar vs. ITO, Ward-1(2), Bhavnagar

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1138/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2010-11

Bench: Dr. Arjun Lal Saini & T.R. Senthil Kumarassessment Year:2010-11 Khushbooispat Pvt. Ltd., The Ito, Ward-1(2), 182/A, Suvidha Township, Bhavnagar. Vs Bhavnagar. Pan : Aabch 8472 P (Applicant) (Responent) Assessee By : Shri Sarju S. Mehta, Ca : Shri R. R. Makwana, Sr. Dr Revenue By सुनवाईक"तार"ख/Date Of Hearing : 18/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 17/06/2022 आदेश/O R D E R

For Appellant: Shri Sarju S. Mehta, CA

Section 143(3)Section 68

…earlier para and is not being repeated for the sake of brevity. 7.We have given our thoughtful consideration to rival contention. We have perused case file as well as paper books furnished by assessee. The Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. KhushbooIspatPvt.Ltd. 3 From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. 8. Before us, ld Counsel submitted copy of SBI ban…

Prathamesh Developers, Pune vs. Income-Tax Officer, Ward - 2 (1), Pune

In the result, the appeal is dismissed

ITA 1596/PUN/2019[2015-16]Status: HeardITAT Pune06 Jun 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2015-16

Section 17Section 55A

…the assessee firm should not be made, is not germane to the issue. It goes without saying that simply because a wrong person has been assessed would not deter the Revenue from assessing the right person. The Hon’ble Apex Court in ITO VS Ch. Atchaiah (1996) 218 ITR 239 (SC) has held that only the right person is to be assessed. However, double taxation of the same amount in two hands cannot be permitted. 5 Prathamesh Developers Mr. K.R. Bora, an individual, who had included Rs.28.35 lakh in his own hands while filing the return for the assessment year under consideration and paid taxes thereon, is free to…

I.T.O., Ward-1(4), Kolkata vs. M/S Garima Advisory Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 386/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 May 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 144Section 68

…00,000/- was actually received by the assessee company during the FY 1999-2000 relevant to A.Y.2000-01. We note that the assessment has to be done, oh the right person, right year and on right income as held by the Hon'ble Supreme Court in ITO vs Ch. Atchaiah 218 ITR 239 (SC). As per the constitution of India, mandate (Article 265) "No tax shall be levied or collected without authority of law". So, tax can be levied only with authority of law and it can be collected only with authority of law or tax cannot be levied or collected in the absence of the authority of law. The authority of law flows from law made by P…

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Prabodhchabndra Jayantilal Patel, Surat

In the result, appeals filed by the Revenue ( in ITA nos

ITA 137/SRT/2021[2017-18]Status: DisposedITAT Surat10 May 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)

Section 143(3)

…1 SCC 540 15). If a tax has been paid in excess of the tax specified, save and except the cases involving the principle of ‘unjust enrichment’, the excess tax realized must be refunded to the assessee. The Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. We note that ‘sauda chithi’ does not pertain to the assesseee. The assessin…

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Shankar Mulchand Uttamani, Surat

In the result, appeals filed by the Revenue ( in ITA nos

ITA 136/SRT/2021[2017-18]Status: DisposedITAT Surat10 May 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)

Section 143(3)

…1 SCC 540 15). If a tax has been paid in excess of the tax specified, save and except the cases involving the principle of ‘unjust enrichment’, the excess tax realized must be refunded to the assessee. The Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. We note that ‘sauda chithi’ does not pertain to the assesseee. The assessin…

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Vasantrai Ambaram Modi, Surat

In the result, appeals filed by the Revenue ( in ITA nos

ITA 135/SRT/2021[2017-18]Status: DisposedITAT Surat10 May 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)

Section 143(3)

…1 SCC 540 15). If a tax has been paid in excess of the tax specified, save and except the cases involving the principle of ‘unjust enrichment’, the excess tax realized must be refunded to the assessee. The Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. We note that ‘sauda chithi’ does not pertain to the assesseee. The assessin…

Dy. Commissioner of Income Tax, Central Cir., 2, Surat vs. Shri Pravinchandra Dahyabhai Umriger, Surat

In the result, appeals filed by the Revenue ( in ITA nos

ITA 134/SRT/2021[2017-18]Status: DisposedITAT Surat10 May 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)

Section 143(3)

…1 SCC 540 15). If a tax has been paid in excess of the tax specified, save and except the cases involving the principle of ‘unjust enrichment’, the excess tax realized must be refunded to the assessee. The Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. We note that ‘sauda chithi’ does not pertain to the assesseee. The assessin…

Nalla Sudhakar, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

ITA 2235/HYD/2017[2014-15]Status: DisposedITAT Hyderabad08 Apr 2022AY 2014-15

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Respondent: Shri Sunil Goutam, (D.R.)

Section 143(3)Section 292C(1)

…sh payment goes contrary to both the sale agreement as well as survey statement. The impugned addition is upheld in principle therefore. 6. Next comes the equally important aspect of assessment of the impugned on-money addition. Case law ITO Vs. Ch. Atchaiah 218 ITR 239 (SC) holds that correct amount of income has to be assessed in the right person’s hands alone. We find in this legal backdrop that it is the course of business. We therefore delete the impugned addition in ITA No.2235/Hyd/2017 and uphold in the company assessee's appeal ITA No.2236/Hyd/2017. Ordered accordingly. 7. These twin assessee's former a…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…clearly shows that these were the books of the companies or other entities and not of Shri Om Prakash Jakhotia. 54 The ld. AR also placed a heavy reliance on the judgement of the Hon’ble Supreme Court in the case of Income Tax Officer v. Ch. Atchaiah [1996] 218 ITR 239 (SC) wherein the Hon’ble Court has unequivocally held the following proposition of law: i. The Assessing Officer can and he must tax the right person and the right person alone. Right person is the person who is liable to be taxed according to law; ii. Section 4(1) of the Income-tax Act, 1961 speaks of levy of Income-tax on total income of every…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 970/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…clearly shows that these were the books of the companies or other entities and not of Shri Om Prakash Jakhotia. 54 The ld. AR also placed a heavy reliance on the judgement of the Hon’ble Supreme Court in the case of Income Tax Officer v. Ch. Atchaiah [1996] 218 ITR 239 (SC) wherein the Hon’ble Court has unequivocally held the following proposition of law: i. The Assessing Officer can and he must tax the right person and the right person alone. Right person is the person who is liable to be taxed according to law; ii. Section 4(1) of the Income-tax Act, 1961 speaks of levy of Income-tax on total income of every…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 969/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…clearly shows that these were the books of the companies or other entities and not of Shri Om Prakash Jakhotia. 54 The ld. AR also placed a heavy reliance on the judgement of the Hon’ble Supreme Court in the case of Income Tax Officer v. Ch. Atchaiah [1996] 218 ITR 239 (SC) wherein the Hon’ble Court has unequivocally held the following proposition of law: i. The Assessing Officer can and he must tax the right person and the right person alone. Right person is the person who is liable to be taxed according to law; ii. Section 4(1) of the Income-tax Act, 1961 speaks of levy of Income-tax on total income of every…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 968/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…clearly shows that these were the books of the companies or other entities and not of Shri Om Prakash Jakhotia. 54 The ld. AR also placed a heavy reliance on the judgement of the Hon’ble Supreme Court in the case of Income Tax Officer v. Ch. Atchaiah [1996] 218 ITR 239 (SC) wherein the Hon’ble Court has unequivocally held the following proposition of law: i. The Assessing Officer can and he must tax the right person and the right person alone. Right person is the person who is liable to be taxed according to law; ii. Section 4(1) of the Income-tax Act, 1961 speaks of levy of Income-tax on total income of every…

Ashokbhai Narshibhai Patel, Surat vs. PCIT(Central), Surat

In the result, appeals filed by the assessees in ITA Nos

ITA 62/SRT/2021[2017-18]Status: DisposedITAT Surat20 Jan 2022AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

For Appellant: Shri Rasesh Shah & P. M. Jagasheth, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)

Section 132Section 143(3)Section 263

…en again repeated by the ld PCIT in his order under section 263 of the Act, therefore, it is tantamount to impose tax on the same income twice, which is not the intention of the Income Tax Act. We note that Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. The same income should not be taxed twice. Therefore, we are of the view th…

Ashokbhai Narshibhai Patel, Surat vs. PCIT(Central), Surat

In the result, appeals filed by the assessees in ITA Nos

ITA 61/SRT/2021[2016-17]Status: DisposedITAT Surat20 Jan 2022AY 2016-17

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

For Appellant: Shri Rasesh Shah & P. M. Jagasheth, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)

Section 132Section 143(3)Section 263

…en again repeated by the ld PCIT in his order under section 263 of the Act, therefore, it is tantamount to impose tax on the same income twice, which is not the intention of the Income Tax Act. We note that Hon’ble Supreme Court in ITO Vs. CH. Atchaiah (1996) 218 ITR 239 (SC) has held that the income should be assessed on the right person, right year and it should be on the right income. From the aforesaid decision of the Hon’ble Supreme Court only the right person and the right person alone is liable to be taxed and not the wrong person. The same income should not be taxed twice. Therefore, we are of the view th…

ITO v. Ch. Atchaiah

What is ITO v. Ch. Atchaiah authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing ITO v. Ch. Atchaiah

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Jayantibhai Virjibhai Babariya, Surat

Shri Jayantibhai Virjibhai Babariya, Surat vs. Dy. Commissioner of Income Tax, Central Cir., 2, Surat

M/S United Breweries Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

Satguru Iron & Steel Company, Mumbai vs. Principal Commissioner of Income Tax, Mumbai

Vishnu Goyal, Jodhpur vs. Pr. CIT, Central, Jaipur

Vishnu Goyal, Jodhpur vs. Pr. CIT, Central, Jaipur

Khushboo Ispat Pvt. Ltd, Bhavnagar vs. ITO, Ward-1(2), Bhavnagar

Prathamesh Developers, Pune vs. Income-Tax Officer, Ward - 2 (1), Pune

I.T.O., Ward-1(4), Kolkata vs. M/S Garima Advisory Pvt. Ltd., Kolkata

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Prabodhchabndra Jayantilal Patel, Surat

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Shankar Mulchand Uttamani, Surat

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Vasantrai Ambaram Modi, Surat

Dy. Commissioner of Income Tax, Central Cir., 2, Surat vs. Shri Pravinchandra Dahyabhai Umriger, Surat

Nalla Sudhakar, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

Ashokbhai Narshibhai Patel, Surat vs. PCIT(Central), Surat

Ashokbhai Narshibhai Patel, Surat vs. PCIT(Central), Surat