KP Arthanariswamy Chettlar v. First ITO

7 ITR 372High Court#21264 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Judgments citing KP Arthanariswamy Chettlar v. First ITO

Raoof R Dhanani, Mumbai vs. The ACIT Circle-1(1)(2), Vadodara

In the result the appeal filed by the assessee is allowed

ITA 409/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad31 May 2022AY 2010-11

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

…what is required is a full and true disclosure of all material facts necessary for making assessment for that year. It was also decided in the case of KP Arthanariswamy Chettlar Vs. First ITO 84 ITR 61(Mad) and in the case of Sujir Ganesh Naik & Co. Vs. ITO ( 7 ITR 372) that disclosure must not only be full but also true. Hence the assessee contention in this case that it has not concealed or hidden any particular of income is not tenable. 5. Having regard to the above facts and circumstances of the case, I am satisfied that the assessee has furnished inaccurate particulars of income and thereby concealed her inc…

Raoof R Dhanani, Mumbai vs. The ACIT, Circle-1(1)(2), Vadodara

In the result the appeal filed by the assessee is allowed

ITA 408/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad31 May 2022AY 2006-07

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

…sure is not and cannot be treated to be a true and full disclosure. what is required is a full and true disclosure of all material facts necessary for making assessment for that year. It was also decided in the case of KP Arthanariswamy Chettlar Vs. First ITO 84 ITR 61(Mad) and in the case of Sujir Ganesh Naik & Co. Vs. ITO ( 7 ITR 372) that disclosure must not only be full but also true. Hence the assessee contention in this case that it has not concealed or hidden any particular of income is not tenable. 5. Having regard to the above facts and circumstances of the case, I am satisfied that the assessee has furn…

Raoof R Dhanani, Mumbai vs. The ACIT, Circle-1(1)(2), Vadodara

In the result the appeal filed by the assessee is allowed

ITA 407/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 May 2022AY 2005-06

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

…sure is not and cannot be treated to be a true and full disclosure. what is required is a full and true disclosure of all material facts necessary for making assessment for that year. It was also decided in the case of KP Arthanariswamy Chettlar Vs. First ITO 84 ITR 61(Mad) and in the case of Sujir Ganesh Naik & Co. Vs. ITO ( 7 ITR 372) that disclosure must not only be full but also true. Hence the assessee contention in this case that it has not concealed or hidden any particular of income is not tenable. 5. Having regard to the above facts and circumstances of the case, I am satisfied that the assessee has furn…

Anisha R Dhanani, Mumbai vs. The ACIT, Circle-1(1)(2), Vadodara

In the result the appeal filed by the assessee is allowed

ITA 406/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 May 2022AY 2005-06

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

…sure is not and cannot be treated to be a true and full disclosure. what is required is a full and true disclosure of all material facts necessary for making assessment for that year. It was also decided in the case of KP Arthanariswamy Chettlar Vs. First ITO 84 ITR 61(Mad) and in the case of Sujir Ganesh Naik & Co. Vs. ITO ( 7 ITR 372) that disclosure must not only be full but also true. Hence the assessee contention in this case that it has not concealed or hidden any particular of income is not tenable. 5. Having regard to the above facts and circumstances of the case, I am satisfied that the assessee has furn…

KP Arthanariswamy Chettlar v. First ITO (7 ITR 372) — Cited in 4 Judgments | BharatTax