ITO v. Seth Brothers

370 ITR 180Supreme Court of India2015#17777 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2012 to 2022.

Issues it is cited on

section 132(2)section 132(1)(a)section 153(a)(1)section 250(1)abatement of assessmentsection 153a proceedingsannual letting valuesection 52section 153(a)section 53aproject completion methodsection 158bd

Judgments citing ITO v. Seth Brothers

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…relies on the following decisions:- i) DGIT Vs. Space Wood Furnishers Pvt Ltd, 374 ITR 595(SC) ii) Sri. C. Ramaiah Reddy Vs. DCIT, reported in 339 ITR 210 (Kar) iii) ITO Vs. Seth Brothers reported in (74 ITR 836) (SC) iv) Agarwal Iron Industries reported in (370 ITR 180) (SC) v) Southern Herbals Ltd vs DIT reported in (207 ITR 55) (Kar.) l) The ld. AR submitted that the learned Assessing Officer ought to have verified the following aspects before issuing the notice under section 153A of the Act as the same as sine qua non for a valid search under section 132 of the Act - i) Whether sanction of warrant has been…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…relies on the following decisions:- i) DGIT Vs. Space Wood Furnishers Pvt Ltd, 374 ITR 595(SC) ii) Sri. C. Ramaiah Reddy Vs. DCIT, reported in 339 ITR 210 (Kar) iii) ITO Vs. Seth Brothers reported in (74 ITR 836) (SC) iv) Agarwal Iron Industries reported in (370 ITR 180) (SC) v) Southern Herbals Ltd vs DIT reported in (207 ITR 55) (Kar.) l) The ld. AR submitted that the learned Assessing Officer ought to have verified the following aspects before issuing the notice under section 153A of the Act as the same as sine qua non for a valid search under section 132 of the Act - i) Whether sanction of warrant has been…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 107/BANG/2022[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…relies on the following decisions:- i) DGIT Vs. Space Wood Furnishers Pvt Ltd, 374 ITR 595(SC) ii) Sri. C. Ramaiah Reddy Vs. DCIT, reported in 339 ITR 210 (Kar) iii) ITO Vs. Seth Brothers reported in (74 ITR 836) (SC) iv) Agarwal Iron Industries reported in (370 ITR 180) (SC) v) Southern Herbals Ltd vs DIT reported in (207 ITR 55) (Kar.) l) The ld. AR submitted that the learned Assessing Officer ought to have verified the following aspects before issuing the notice under section 153A of the Act as the same as sine qua non for a valid search under section 132 of the Act - i) Whether sanction of warrant has been…

Sri. K. Radhakrishna Naik, Puttur vs. DCIT, Mangalore

In the result, all the appeals of the assessee are treated as allowed for statistical purposes

ITA 363/BANG/2011[2001-02]Status: DisposedITAT Bangalore12 Feb 2016AY 2001-02

Bench: Shri Vijaypal Rao & Shri Inturi Rama Rao

For Appellant: Shri S.Venkatesan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 132Section 153ASection 234ASection 234D

…AO. In support of this contention, learned AR of the assessee placed reliance on the following decisions: i. Southern Herbals Ltd. vs. Director of Income- tax(Investigation) & others (207 ITR 55)(Kar) ii. Union of India & others vs. Agarwal Iron Industries (370 ITR 180(SC) iii. Director of Income-tax(Investigation) & others vs. Spacewood Furnishers Pvt. Ltd. & others (374 ITR 595)(SC) iv. K.Radhakrishna Naik vs. DCIT (ITA Nos.61 & 62/Bang/2011 dt.5/3/2012) v. Prathiba Jewellery House vs. DCIT (ITA Nos.579 to 585/Bang/2014 dt.21/11/2014) 7. On the other hand, learned Departmental Representative had no serious ob…

Comm.of Income Tax Bangalore vs. Navabharat Enterprises Hyd

In the result, Income Tax Appeal No

ITTA/3/2000HC Telangana02 Jan 2012

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

For Appellant: - M/S Verma Roadways Through its Partner R.K.VermaFor Respondent: - Assistant Commissioner Of Income Tax
Section 132Section 158Section 260A

…1 (AFR) Reserved on 17.11.2017 Delivered on 11.01.2018 Case :- INCOME TAX APPEAL No. - 3 of 2000 Appellant :- M/S Verma Roadways Through its Partner R.K.Verma Respondent :- Assistant Commissioner Of Income Tax Counsel for Appellant :- A.P. Singh, S.P. Gupta, Counsel for Respondent :- Ashish Agarwal, Manish Goel And Case :- INCOME TAX APPEAL No. - 4 of 2000 Appellant :- The Commissioner Of Income Tax, Kanpur & Another Respondent :- M/S Verma Roadways .133/225 Transport Nagar,Kanpur Counsel for Appellant :- Ashish Agrawal,C.S.C., Manish Goel Counsel for Respondent :- Ravi Kant, Seni…

ITO v. Seth Brothers (370 ITR 180) — Cited in 5 Judgments | BharatTax