ITO v. JKK Textiles Processing Mills

35 ITD 396Income Tax Appellate Tribunal#9707 most cited

What is ITO v. JKK Textiles Processing Mills authority for?

A reference under section 142A cannot be resorted to unless contingencies are reflected on the record. This principle has been upheld in subsequent judgments.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2019.

Also referred to as

ITO v JKK Textiles Processing Mills · 35 ITD 396 · section 142A · reference · contingencies · assessment procedure · ITAT Chennai

Judgments citing ITO v. JKK Textiles Processing Mills

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

M/S.Ardra Associates, Trichur vs. The DCIT(, Trivandrum

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

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…lecting on the record, reference under suction 142A cannot be resorted to.” 3.10 It was submitted that the above-mentioned dictum has been upheld in the following judgments: • Chennai Special Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45…

ITO v. JKK Textiles Processing Mills (35 ITD 396) — Cited in 11 Judgments | BharatTax