K.M. Nagaraj v. DCIT

120 Taxmann.com 425High Court2020#13288 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2023.

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Issues it is cited on

recognised provident fundapproved superannuation fundsection 17(2)section 292bbsection 17section 50cshort term capital gainsatisfaction notesection 153csalaryincriminating materialsearch and seizure

Judgments citing K.M. Nagaraj v. DCIT

Shri G Vijaya Raghava Raju, Kakinada vs. ACIT, Central Circle-2, Guntur

In the result, assessee’s appeals in ITA Nos

ITA 38/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

…26/5/2022. Per contra, the Ld. DR submitted that mere mentioning of the wrong section in the notice issued cannot vitiate the assessment proceedings. The Ld. DR relied on the decision of the Hon’ble Karnataka High Court in K.M. Nagaraj vs. DCIT reported in 120 Taxmann.com 425 (Karnataka). The Ld. DR therefore pleaded that the order of the Ld. Revenue Authorities be upheld. 10. We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue 7 Authorities. Admittedly, this legal issue was not raised before the Lower Authorities by the assessee. The core issu…

Shri G Vijaya Raghava Raju, Kakinada vs. ACIT, Central Circle-2, Guntur

In the result, assessee’s appeals in ITA Nos

ITA 37/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

…26/5/2022. Per contra, the Ld. DR submitted that mere mentioning of the wrong section in the notice issued cannot vitiate the assessment proceedings. The Ld. DR relied on the decision of the Hon’ble Karnataka High Court in K.M. Nagaraj vs. DCIT reported in 120 Taxmann.com 425 (Karnataka). The Ld. DR therefore pleaded that the order of the Ld. Revenue Authorities be upheld. 10. We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue 7 Authorities. Admittedly, this legal issue was not raised before the Lower Authorities by the assessee. The core issu…

G Vijaya Raghava Raju, Kakinada vs. ACIT, Central Circle-2, Guntur

In the result, assessee’s appeals in ITA Nos

ITA 36/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

…26/5/2022. Per contra, the Ld. DR submitted that mere mentioning of the wrong section in the notice issued cannot vitiate the assessment proceedings. The Ld. DR relied on the decision of the Hon’ble Karnataka High Court in K.M. Nagaraj vs. DCIT reported in 120 Taxmann.com 425 (Karnataka). The Ld. DR therefore pleaded that the order of the Ld. Revenue Authorities be upheld. 10. We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue 7 Authorities. Admittedly, this legal issue was not raised before the Lower Authorities by the assessee. The core issu…

Sri Gottumukkala Vijaya Raghava Raju, Kakinada vs. Assistant Commissioner of Income Tax Central Circle 2, Guntur

In the result, assessee’s appeals in ITA Nos

ITA 35/VIZ/2022[2015-2016]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2015-2016

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

…26/5/2022. Per contra, the Ld. DR submitted that mere mentioning of the wrong section in the notice issued cannot vitiate the assessment proceedings. The Ld. DR relied on the decision of the Hon’ble Karnataka High Court in K.M. Nagaraj vs. DCIT reported in 120 Taxmann.com 425 (Karnataka). The Ld. DR therefore pleaded that the order of the Ld. Revenue Authorities be upheld. 10. We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue 7 Authorities. Admittedly, this legal issue was not raised before the Lower Authorities by the assessee. The core issu…

Sri Gottumukkala Vijaya Raghava Raju, Kakinada vs. Assistant Commissioner of Income Tax Central Circle 2, Guntur

In the result, assessee’s appeals in ITA Nos

ITA 34/VIZ/2022[2014-2015]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

…26/5/2022. Per contra, the Ld. DR submitted that mere mentioning of the wrong section in the notice issued cannot vitiate the assessment proceedings. The Ld. DR relied on the decision of the Hon’ble Karnataka High Court in K.M. Nagaraj vs. DCIT reported in 120 Taxmann.com 425 (Karnataka). The Ld. DR therefore pleaded that the order of the Ld. Revenue Authorities be upheld. 10. We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue 7 Authorities. Admittedly, this legal issue was not raised before the Lower Authorities by the assessee. The core issu…

Sri Gottumukkala Vijaya Raghava Raju, Kakinada vs. Assistant Commissioner of Income Tax Central Circle 2, Guntur

In the result, assessee’s appeals in ITA Nos

ITA 33/VIZ/2022[2013-2014]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

…26/5/2022. Per contra, the Ld. DR submitted that mere mentioning of the wrong section in the notice issued cannot vitiate the assessment proceedings. The Ld. DR relied on the decision of the Hon’ble Karnataka High Court in K.M. Nagaraj vs. DCIT reported in 120 Taxmann.com 425 (Karnataka). The Ld. DR therefore pleaded that the order of the Ld. Revenue Authorities be upheld. 10. We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue 7 Authorities. Admittedly, this legal issue was not raised before the Lower Authorities by the assessee. The core issu…

Shri Hirachand Javerchand Jain, Mumbai vs. Dy CIT CC-4(2), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 32/MUM/2021[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2011-12 Shri Hirachand Javerchand Jain Dcit Cc-4(2) 15, Dadi Seth Agairy Lane, Room No.-655, 6Th Floor, Kalbadevi, Mumbai- 400 002 Vs. Aayakar Bhavan, M.K.Road, Mumbai-400 020 Pan No. Aadpj3101C Appellant Respondent

For Appellant: Shri. Rajiv Khandelwal, AdvFor Respondent: Shri. Rakesh Ranjan, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2011-12 Shri Hirachand Javerchand Jain DCIT CC-4(2) 15, Dadi Seth Agairy Lane, Room No.-655, 6th Floor, Kalbadevi, Mumbai- 400 002 Vs. Aayakar Bhavan, M.K.Road, Mumbai-400 020 PAN No. AADPJ3101C Appellant Respondent Assessee by : Shri. Rajiv Khandelwal, Adv. Revenue by : Shri. Rakesh Ranjan, CIT DR Date of Hearing : 15/09/2022 Date of pronouncement : 30/11/2022 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against orde…

K.M. Nagaraj v. DCIT (120 Taxmann.com 425) — Cited in 7 Judgments | BharatTax