JHAVERCHAND v. COMMISSINOER OF INCOME-TAX

249 ITR 774High Court2001#20092 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2011 to 2020.

Judgments citing JHAVERCHAND v. COMMISSINOER OF INCOME-TAX

Nandlal L. Kodnaney, Mumbai vs. ITO 26(2)(4), Mumbai

In the result, both the assessee’s appeals are dismissed

ITA 4924/MUM/2014[1992-93]Status: DisposedITAT Mumbai21 Aug 2020AY 1992-93

Bench: Shri Sanjay Arora & Shri Vikas Awasthy

For Appellant: Shri Mayur A. Shah, CAFor Respondent: Ms. Kavita P. Kaushik (Sr. DR)

Section 139Section 143(2)Section 147Section 148Section 148(1)

…efits of a partnership, was includible in the total income of the assessee. The Hon’ble Court held that the assessments required to be made thus fell u/s. 153(3)(ii), and were accordingly not barred by time. The decision in Rikhabdas Jhaverchand v. CIT [2001] 249 ITR 774 (Bom) is directly on the point; the issue involved being as to which of the two provisions, i.e., s. 153(2A) or 153(3)(ii), would apply in the facts and circumstances of the case. It held as under: ‘4. We do not find any merit in the said contention. Section 153(2A) refers to an order of fresh assessment being passed pursuant to the assessment or…

The Commissioner of Income Tax vs. M/S. Astra Zeneca Pharma

In the result, the order passed by the

ITA/370/2011HC Karnataka12 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.370 OF 2011 C/W I.T.A.NO.37 OF 2012 I.T.A.NO.370/2011 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX LTU JSS TOWERS BSK III STAGE BANGALORE. 2. THE JOINT COMISSIONER OF INCOME-TAX LTDU JSS TOWERS BSK III STAGE BANGALORE. ... APPELLANTS (By Sri.K.V.ARAVIND, ADV.,) AND: M/S ASTRA ZENECA PHARMA INDIA LTD. P.B.NO.2483 OFF BELLARY ROAD HEBBAL BANGALORE. ... RES…

The Ad Commissioner of Income Tax, Alappuzha vs. N S S Karayogam, Alappuzha

In the result, the appeals filed by the assessee are partly allowed, as indicated above

ITA 505/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Mar 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.T.M.Sreedharan, Advocate

Section 143Section 148Section 153Section 254

…of section 153(3) and there was no time limit for carrying out directions of the Hon'ble ITAT in view of clear cut provisions. 7. The Ld. CIT (A) ought to have considered the judgement of High court of Bombay in the case of Rikhabdas Jhaverchand reported in 249 ITR 774 (2001) held that section 153(3), inter alia lays down that the provisions of subsections (1) and (2) of section 153 shall not apply to assessments, re- assessments and re-computations made on the assessee in order to give effect to any directions contained in an order under section 254 and only 153(3) attracts. ITA No.505/Coch/2018. 6 M/s.NSS Ka…

Andhra PRadesh Pradesh Fibres Limited vs. Assistant commissioner of Income Tax

ITTA/370/2011HC Telangana15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR