ITO v. Smt. Mandira D. Vakharia

250 ITR 432High Court2001#20106 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 154 Section 115JB Section 128 Section 139 Section 139(1)Section 143(3)Section 260A

Issues it is cited on

section 139 section 143(1)section 13 section 143 company section 14 india business

Judgments citing ITO v. Smt. Mandira D. Vakharia

Baldev Singh & Sons, New Delhi vs. DCIT Circle 43(1), New Delhi

In the result, the appeal of the assessee is partly allowed as above

ITA 3103/DEL/2023[2021-22]Status: DisposedITAT Delhi30 May 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.3103/Del/2023, A.Y. 2021-22 Baldev Singh & Sons Vs. Deputy Commissioner Of 14-A, Najafgarh Road, Income Tax, Circle-43(1), New Delhi Civic Centre, J.L. Nehru Road Pan: Aaahb4937M New Delhi (Appellant) (Respondent) Appellant By Sh. G. S. Kohli, Ca Respondent By Sh. Ashish Tripathi, Sr. Dr Date Of Hearing 06/03/2025 Date Of Pronouncement 30/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For The Assessment Year (Ay) 2021-22 Is Directed Against The Order Dated 03.10.2023 Of The Additional/Joint Commissioner Of Income Tax (Appeals)-12, Mumbai [Addl. Cit(A)]. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Learned Cit(Appeal) Had Failed To Appreciate The Written Submission & The Documents Filed Before Him & Thus The Justice Had Not Been Given To The Humble Appellant.

Section 139Section 143(1)Section 154Section 36(1)(va)Section 80Section 80I

…laced reliance on the decisions of the Hon’ble Madras High Court in the cases of Craftsman Automation P. Ltd. 435 ITR 558 and L-Cube Innovative Solutions P. Ltd. 435 ITR 566 and the decision of the Hon'ble Karnatka High Court in the case of Mandira D Vakharia 250 ITR 432; wherein similar issue in respect of deduction under section 80HHC had been decided in favour of assessees. Further, the Ld. AR, placing reliance on the decision of Tribunal (SMC Bench, Lucknow) in the case of Satish Cold Storage in I.T.A. No.76 & 77/Lkw/2021 (date of order: 25.05.2022), submitted that the present case was squarely covered by thi…

Excelsoft Technologies Limited, Mysore vs. DCIT, Circle-1(1), Mysore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2191/BANG/2024[2020-21]Status: DisposedITAT Bangalore13 Jan 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadavassessment Year: 2020-21

For Appellant: Shri Bibhuti Ram Krishna, CAFor Respondent: Shri V. Parithivel, Jt.CIT (DR)(ITAT), Bengaluru

Section 115JSection 139(1)Section 143(1)Section 143(3)Section 154Section 90

…39(1) also. The additional ground raised by assessee claiming foreign tax credit of Rs. Rs.32,65,624 was not allowed. 8. The ld. AR submitted that Forms can be filed even after issuance of intimation u/s. 143(1) as held by the Hon’ble Karnataka High Court in 250 ITR 432. He further relied on the decision of the Hon’ble Madras High Court in Duraiswamy Kumaraswamy v. PCIT, 156 taxmann.com 445 wherein it has been held that filing of Form 67 in terms of Rule 128 is only directory in nature and therefore assessee should have been allowed foreign tax credit. He further relied on the decision of coordinate Bench in 42…

M/S. Mother Earth Environ Tech Private Limited, Bangalore vs. Income-Tax Officer, Ward-4(1)(4), Bengaluru

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

ITA 276/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Sri Mahesh Kumar L., A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R

Section 139Section 139(4)Section 143(1)Section 80I

…ating to applicability of Department circular. 5. Rectification of return under section 139(4), has to be interpreted in accordance with the intention made out vide Department /Board's Circular No. 669 dated 25-10-1993 read with Smt. Mandira D. Vakharia 2001] 250 ITR 432 (Karnataka High court). I.e., on parity of reasoning Department circular has to be followed in a strict manner if the same is beneficial to assessee. 6. The Appellant craves leave to add, alter, amend, substitute, change and delete any of the grounds of appeal. 7. For the above and other grounds that may be urged at the time of hearing of the ap…

ITO, Exemption Ward, Jodhpur vs. M/S. Society for Education Conscietisation Awareness & Training, Nagaur

In the result, appeal of the revenue is dismissed

ITA 461/JODH/2018[2014-15]Status: DisposedITAT Jodhpur06 May 2019AY 2014-15

Bench: Shri N.K.Saini & Shri A. T. Varkeyincome Tax Officer, Vs M/S. Society For Education Exemption Ward, Jodhpur, Conscietisation Awareness & Room No. 56, Aayakar Training, Hodhgram, Bhawan, Paota ‘C’ Road, Kukanwali, Jodhpur Nagaur,Rajasthan Pan: Aadts6777M (Appellant) (Respondent)

Section 11Section 12(1)(b)Section 12ASection 143(1)Section 143(3)Section 154

…ncome is directory and not mandatory in the following cases: (i) CIT Vs. Garment Exporters Association of Rajasthan (2016 386 ITR 20 (Raj.), ii) CIT Vs. Bhawani Plywood (P) Ltd. (2010) 1 taxmann.com 250 (P&H), iii) ITO Vs. Smt. Mandira D. Vakharia (2001) 250 ITR 432 (Kar.), 4 M/s. Society for Education Conscietisation Awareness & Training., AY 2014-15 iv) CIT Vs. Krishi Upaj Mandi Samity, Ajmer, ITA No. 168/2018 DOJ 0-7.01.2019 (Raj.). Respectfully relying on the ratio decidendi by the Hon’ble jurisdictional High Court and other Hon’ble High Courts and taking note that Ld. CIT(A) has also relied on the o…