Kermex Micro Systems (India) Ltd. v. DCIT

362 ITR 13High Court2014#17749 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2022.

Judgments citing Kermex Micro Systems (India) Ltd. v. DCIT

Ratna Infrastructure Projects Pvt.Ltd., Hyd, Hyderabad vs. DCIT, Central Circle-3, Hyd, Hyderabad

ITA 731/HYD/2016[2012-13]Status: DisposedITAT Hyderabad29 Mar 2022AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Mohd. Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132(4)Section 143(3)Section 40A(3)

…ng back that Section 40A is an overriding provision in very terms. 6. Mr.Sai next vehemently argued during the course of hearing that the assessee’s search statement through its authorised person had duly admitted un-disclosed income (supra). He quoted (2014) 362 ITR 13 (AP) Kernex Micro Systems (India) Ltd., Vs. DCIT, that such an addition based on law search statement ought to be confirmed only. He next cited A.K.K. Nambiar Vs. Union of India (1970) AIR 652 (SC) that the assessee had also filed an affidavit with due verification before the learned lower authorities during the course of search regarding the un-d…

Ratna Infrastructure Projects Pvt.Ltd., Hyd, Hyderabad vs. DCIT, Central Circle-3, Hyd, Hyderabad

ITA 730/HYD/2016[2011-12]Status: DisposedITAT Hyderabad29 Mar 2022AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Mohd. Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132(4)Section 143(3)Section 40A(3)

…ng back that Section 40A is an overriding provision in very terms. 6. Mr.Sai next vehemently argued during the course of hearing that the assessee’s search statement through its authorised person had duly admitted un-disclosed income (supra). He quoted (2014) 362 ITR 13 (AP) Kernex Micro Systems (India) Ltd., Vs. DCIT, that such an addition based on law search statement ought to be confirmed only. He next cited A.K.K. Nambiar Vs. Union of India (1970) AIR 652 (SC) that the assessee had also filed an affidavit with due verification before the learned lower authorities during the course of search regarding the un-d…

A.Narasimha Reddy, Hyd, Hyderabad vs. DCIT, Central Circle-3(1), Hyd, Hyderabad

Appeals are partly allowed in foregoing terms

ITA 804/HYD/2015[2005-06]Status: DisposedITAT Hyderabad22 Jul 2021AY 2005-06

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri Danda Srinivas. (D.R.)
Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ A ‘ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA Nos.804 to 810/Hyd/2015 (Assessment Years : 2005-06 to 2011-12) Late Shri A. Narasimha Reddy, Repr. By his LR Sri A. Ashok Simha Reddy, Hyderabad. PAN ADCPA 5592N …..Appellant. Vs. Dy. Commissioner of Income Tax, Central Circle 3(1), Hyderabad. …..Respondent. Asst. Commissioner of Income Tax, Central Circle 3(1), Hyderabad. …..Appellant. Vs. Late Shri A. Narasimha Reddy, Repr. By his LR Sri A. Ashok Simha Reddy, Hyderabad. …..Respond…

ACIT, CC-3(1), Hyd, Hyderabad vs. A. Narasimha Reddy, Hyd, Hyderabad

Appeals are partly allowed in foregoing terms

ITA 777/HYD/2015[2009-10]Status: DisposedITAT Hyderabad22 Jul 2021AY 2009-10

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri Danda Srinivas. (D.R.)
Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ A ‘ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA Nos.804 to 810/Hyd/2015 (Assessment Years : 2005-06 to 2011-12) Late Shri A. Narasimha Reddy, Repr. By his LR Sri A. Ashok Simha Reddy, Hyderabad. PAN ADCPA 5592N …..Appellant. Vs. Dy. Commissioner of Income Tax, Central Circle 3(1), Hyderabad. …..Respondent. Asst. Commissioner of Income Tax, Central Circle 3(1), Hyderabad. …..Appellant. Vs. Late Shri A. Narasimha Reddy, Repr. By his LR Sri A. Ashok Simha Reddy, Hyderabad. …..Respond…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Prajay Engineers Syndicate Limited, Hyderabad

In the result, the appeal of Revenue is dismissed

ITA 1644/HYD/2017[2008-09]Status: DisposedITAT Hyderabad07 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Mohd. Afzal, ARFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 148

…missions of the assessee at face value. 11. Therefore, it is humbly submitted that the order of the CIT(A) is incorrect and the same may kindly be set aside.” 7.1. Further, he relied on the following case law: i. Kermex Micro Systems (India) Ltd., Vs. DCIT [362 ITR 13] (AP); ii. Hotel Kiran Vs. ACIT [82 ITD 453 (Pune)/77 TTJ 87 (Pune); 8. Ld.AR besides relying on the order of Ld. CIT(A), relied on the following decisions: i. Decision of the Hon'ble High Court of Gujarat in the case of Pr.CIT Vs. Tejua Rohitkumar Kapadia, in Tax Appeal No. 691 of 2017, dt. 18-09-2017; ii. Chhat Mull Agarwal Vs. CIT (P&H HC) [1…

Kermex Micro Systems (India) Ltd. v. DCIT (362 ITR 13) — Cited in 5 Judgments | BharatTax