K. Mohammed v. ITO

107 ITR 808High Court1977#19162 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 154Section 1962Section 250(4) of the IT ActSection 250(5) of the IT Act

Judgments citing K. Mohammed v. ITO

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), NEW DELHI, DELHI vs. ACORE CONSULTING PVT LTD, DLEHI

In the result, the appeal of the Revenue in ITA No

ITA 1308/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Aug 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Kanv Bali, Sr. DR

…st appellate authority is duty bound to make an enquiry even if such enquiry was not made by the assessing officer if the facts and circumstances of the case warrant such an enquiry to be made. Reference in this regard may be made to the judgments reported in 107 ITR 808 (Ker); 204 ITR 580 (Cal); 231 ITR 1 (Bom) and 36 Taxman 353 (Del). It therefore follows that the matters to be considered by the first appellate authority need not be confined to what was considered by the assessing officer while making the order appealed against….. 9. There are of course several judgments where it has clearly been laid down tha…

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01, VARANASI vs. PERFECT TECNO COUNSULTANTS PVT. LTD. , VARANASI

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

ITA 139/VNS/2020[2017-2018]Status: DisposedITAT Varanasi13 Apr 2023AY 2017-2018

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R

For Appellant: Sh. Mohammad Ashraf, C.AFor Respondent: Sh. AmalenduNath Mishra, CIT DR
Section 115JSection 142(1)Section 143(2)Section 144Section 250Section 68Section 69A

…3 ITR 182(SC) ii. Judgment and order of Hon’ble Supreme Court in the case of CIT v. Kanpur Coal Syndicate, reported in (1964) 53 ITR 225(SC) iii. Judgment and order of Hon’ble Kerala High Court in the case of K. Mohammed v. ITO , reported in the case of (1977)107 ITR 808(Ker.) iv. Judgment and order of Hon’ble Calcutta High Court in the case of CIT v. Ranicherra Tea Co. Limited, reported in (1994)75 TAXMAN 164(Cal.) v. Judgment and order of Hon’ble Madras High Court in the case of CIT v. T.T. Krishnamachari&Co.. , reported in (1997)90 TAXMAN 88(Mad.HC) 6. We have considered rival contentions and perused the mater…

THE DCIT, CIRCLE-3(2),, AHMEDABAD vs. SHRI HARJIVANBHAI CHAGANBHAI PATEL,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2460/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 2384/Ahd/2016 Assessment Year : 2012-13 Harjivanbhai C. Patel, Deputy Commissioner Of C/O. Mehta Lodha & Co., Vs Income-Tax, Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N आयकर अपील सं./ Ita No. 2460/Ahd/2016 Assessment Year : 2012-13 Deputy Commissioner Of Harjivanbhai C. Patel, C/O. Mehta Lodha & Co., Income-Tax, Vs Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Pd. Shah, Ar Revenue By : Shri Rajdeep Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 03/04/2018 घोषणा क" तार"ख /Date Of Pronouncement: 27/04/2018 आदेश/O R D E R Per Pradip Kumar Kedia, Am: The Captioned Cross Appeals Have Been Filed At The Instance Of The Revenue & The Assessee Against The Order Of The Cit(A)-3, Ahmedabad Dated 21St July, 2016 Arising In The Assessment Order Dated 27.02.2015 Passed By The Assessing Officer Under Section 143(3) Of The Income-Tax

For Appellant: Shri PD. Shah, ARFor Respondent: Shri Rajdeep Singh, Sr DR
Section 131Section 143(3)

…re considered to be necessary for the decision in the matter and ratio laid down by following case laws on the subject is considered:- i) ITO vs. Modi Rubber Limited 43 ITD 396 (ITAT - Del) ii) PrabhavatiS, ShahVs. CIT231 ITR 1 (Bom.) iii) K. Mohammed Vs. ITO 107 ITR 808 (Ker.) iv) Dwarka Prasad Vs. ITO 63 ITD 1 (ITAT - Pat) v) B.L. Choudhury Vs. CIT 105 ITR 371 (Ori.) vi) ITO Vs. Industrial Roadways (2007) 19(I) ITCL 460 (ITAT-Mum). vii) CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC). viii) CIT vs. Nirbheram Daluram 224 ITR 610 (SC) In view of ratio laid down in above case laws, the additional evidences so submit…

SHRI HARJIVANBHAI C. PATEL,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(2),, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2384/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 2384/Ahd/2016 Assessment Year : 2012-13 Harjivanbhai C. Patel, Deputy Commissioner Of C/O. Mehta Lodha & Co., Vs Income-Tax, Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N आयकर अपील सं./ Ita No. 2460/Ahd/2016 Assessment Year : 2012-13 Deputy Commissioner Of Harjivanbhai C. Patel, C/O. Mehta Lodha & Co., Income-Tax, Vs Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Pd. Shah, Ar Revenue By : Shri Rajdeep Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 03/04/2018 घोषणा क" तार"ख /Date Of Pronouncement: 27/04/2018 आदेश/O R D E R Per Pradip Kumar Kedia, Am: The Captioned Cross Appeals Have Been Filed At The Instance Of The Revenue & The Assessee Against The Order Of The Cit(A)-3, Ahmedabad Dated 21St July, 2016 Arising In The Assessment Order Dated 27.02.2015 Passed By The Assessing Officer Under Section 143(3) Of The Income-Tax

For Appellant: Shri PD. Shah, ARFor Respondent: Shri Rajdeep Singh, Sr DR
Section 131Section 143(3)

…re considered to be necessary for the decision in the matter and ratio laid down by following case laws on the subject is considered:- i) ITO vs. Modi Rubber Limited 43 ITD 396 (ITAT - Del) ii) PrabhavatiS, ShahVs. CIT231 ITR 1 (Bom.) iii) K. Mohammed Vs. ITO 107 ITR 808 (Ker.) iv) Dwarka Prasad Vs. ITO 63 ITD 1 (ITAT - Pat) v) B.L. Choudhury Vs. CIT 105 ITR 371 (Ori.) vi) ITO Vs. Industrial Roadways (2007) 19(I) ITCL 460 (ITAT-Mum). vii) CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC). viii) CIT vs. Nirbheram Daluram 224 ITR 610 (SC) In view of ratio laid down in above case laws, the additional evidences so submit…