(ix) CIT v. Smt. Sudha Gafoor

408 ITR 246High Court#12806 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2019.

Judgments citing (ix) CIT v. Smt. Sudha Gafoor

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 286/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…TA Nos. 272 to 274/Bang/2018 ITA Nos. 282 to 286/Bang/2018 Page 10 of 41 requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (ix) CIT Vs. Smt. Sudha Gafoor in 408 ITR 246 (Kar. HC) The Hon’ble High Court held that when the AO for the ‘person searched’ and the ‘other person’ is one and the same, there is no requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (x) Rajesh Sunderdas Vaswani Vs. ACIT in (76 taxmann.com 3…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 285/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…TA Nos. 272 to 274/Bang/2018 ITA Nos. 282 to 286/Bang/2018 Page 10 of 41 requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (ix) CIT Vs. Smt. Sudha Gafoor in 408 ITR 246 (Kar. HC) The Hon’ble High Court held that when the AO for the ‘person searched’ and the ‘other person’ is one and the same, there is no requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (x) Rajesh Sunderdas Vaswani Vs. ACIT in (76 taxmann.com 3…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 284/BANG/2018[2010-11]Status: DisposedITAT Bangalore05 Jul 2019AY 2010-11

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…TA Nos. 272 to 274/Bang/2018 ITA Nos. 282 to 286/Bang/2018 Page 10 of 41 requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (ix) CIT Vs. Smt. Sudha Gafoor in 408 ITR 246 (Kar. HC) The Hon’ble High Court held that when the AO for the ‘person searched’ and the ‘other person’ is one and the same, there is no requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (x) Rajesh Sunderdas Vaswani Vs. ACIT in (76 taxmann.com 3…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 283/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Jul 2019AY 2009-10

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…TA Nos. 272 to 274/Bang/2018 ITA Nos. 282 to 286/Bang/2018 Page 10 of 41 requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (ix) CIT Vs. Smt. Sudha Gafoor in 408 ITR 246 (Kar. HC) The Hon’ble High Court held that when the AO for the ‘person searched’ and the ‘other person’ is one and the same, there is no requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (x) Rajesh Sunderdas Vaswani Vs. ACIT in (76 taxmann.com 3…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 282/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…TA Nos. 272 to 274/Bang/2018 ITA Nos. 282 to 286/Bang/2018 Page 10 of 41 requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (ix) CIT Vs. Smt. Sudha Gafoor in 408 ITR 246 (Kar. HC) The Hon’ble High Court held that when the AO for the ‘person searched’ and the ‘other person’ is one and the same, there is no requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (x) Rajesh Sunderdas Vaswani Vs. ACIT in (76 taxmann.com 3…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 274/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…TA Nos. 272 to 274/Bang/2018 ITA Nos. 282 to 286/Bang/2018 Page 10 of 41 requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (ix) CIT Vs. Smt. Sudha Gafoor in 408 ITR 246 (Kar. HC) The Hon’ble High Court held that when the AO for the ‘person searched’ and the ‘other person’ is one and the same, there is no requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (x) Rajesh Sunderdas Vaswani Vs. ACIT in (76 taxmann.com 3…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 273/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…TA Nos. 272 to 274/Bang/2018 ITA Nos. 282 to 286/Bang/2018 Page 10 of 41 requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (ix) CIT Vs. Smt. Sudha Gafoor in 408 ITR 246 (Kar. HC) The Hon’ble High Court held that when the AO for the ‘person searched’ and the ‘other person’ is one and the same, there is no requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (x) Rajesh Sunderdas Vaswani Vs. ACIT in (76 taxmann.com 3…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 272/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…TA Nos. 272 to 274/Bang/2018 ITA Nos. 282 to 286/Bang/2018 Page 10 of 41 requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (ix) CIT Vs. Smt. Sudha Gafoor in 408 ITR 246 (Kar. HC) The Hon’ble High Court held that when the AO for the ‘person searched’ and the ‘other person’ is one and the same, there is no requirement for recording two separate satisfactions. This decision, in our humble view, is not applicable to the issue before us in the case on hand. (x) Rajesh Sunderdas Vaswani Vs. ACIT in (76 taxmann.com 3…

(ix) CIT v. Smt. Sudha Gafoor (408 ITR 246) — Cited in 8 Judgments | BharatTax