J.K. Cotton Spg. and Wvg. Mills Co. Ltd. v. CIT

47 ITR 906Reported decision1963#25081 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2017 to 2017.

Judgments citing J.K. Cotton Spg. and Wvg. Mills Co. Ltd. v. CIT

M/S Chitrakala Investment Trade & Business Finance Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1324/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…ate order should have been read as a whole and in proper context and if it was so read, the fresh assessment could not be made. Their Lordships also referred to the decision of the Allahabad High Court in J.K. Cotton Spg. and Wvg. Mills Co. Ltd. v. CIT [1963] 47 ITR 906 and distinguished the same by holding that in the said case the appellate authority had set aside the whole assessment and for that reason the Income-tax Officer had a free hand in the matter. This case, therefore, is an authority for the proposition that the jurisdiction of the Assessing Officer after remand would depend upon the terms of the rem…

M/S Sea Rock Investments Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1323/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…ate order should have been read as a whole and in proper context and if it was so read, the fresh assessment could not be made. Their Lordships also referred to the decision of the Allahabad High Court in J.K. Cotton Spg. and Wvg. Mills Co. Ltd. v. CIT [1963] 47 ITR 906 and distinguished the same by holding that in the said case the appellate authority had set aside the whole assessment and for that reason the Income-tax Officer had a free hand in the matter. This case, therefore, is an authority for the proposition that the jurisdiction of the Assessing Officer after remand would depend upon the terms of the rem…

M/S Mangala Investments Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1322/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…ate order should have been read as a whole and in proper context and if it was so read, the fresh assessment could not be made. Their Lordships also referred to the decision of the Allahabad High Court in J.K. Cotton Spg. and Wvg. Mills Co. Ltd. v. CIT [1963] 47 ITR 906 and distinguished the same by holding that in the said case the appellate authority had set aside the whole assessment and for that reason the Income-tax Officer had a free hand in the matter. This case, therefore, is an authority for the proposition that the jurisdiction of the Assessing Officer after remand would depend upon the terms of the rem…

J.K. Cotton Spg. and Wvg. Mills Co. Ltd. v. CIT (47 ITR 906) — Cited in 3 Judgments | BharatTax