L.P. Cardoza v. Agrl. ITO

227 ITR 421High Court1997#15359 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 11Section 12Section 12AASection 131Section 132Section 133ASection 139(4)Section 147

Issues it is cited on

section 133a(3)(iii)survey under section 133asection 139(4)section 292csection 292documents seizedsection 12aasection 29section 132asection 234bsection 234asection 133

Judgments citing L.P. Cardoza v. Agrl. ITO

Pushpa Vidya Niketan Samiti, Kota vs. Acitdcit, Central Circle, Kota

ITA 315/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Mar 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Mr. Anup Singh, Addl. CIT- Ld. DR
Section 11Section 131Section 133ASection 234BSection 250

…which are not there. The intention of the legislature is primarily to be gathered from the words used in the statute. Once the assessee comes within the letter of law he must be taxed. In the case of L.P. Cardoza v. Agrl. ITO [1998] 144 CTR (Kar) 474: [1997] 227 ITR 421 (Kar), it has been held by Hon'ble Karnataka High Court that while interpreting a provision in a tax law wherein a legal fiction is created, such provision will have to be strictly interpreted. In the case of Orissa State Warehousing Corporation v. CIT [1999] 153 CTR (SC) 177: [1999] 237 ITR 589 (SC), it has been held that a fiscal statute shall…

Pushpa Vidya Niketan Samiti, Kota vs. Acitdcit, Central Circle, Kota

ITA 314/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Mar 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Mr. Anup Singh, Addl. CIT- Ld. DR
Section 11Section 131Section 133ASection 234BSection 250

…which are not there. The intention of the legislature is primarily to be gathered from the words used in the statute. Once the assessee comes within the letter of law he must be taxed. In the case of L.P. Cardoza v. Agrl. ITO [1998] 144 CTR (Kar) 474: [1997] 227 ITR 421 (Kar), it has been held by Hon'ble Karnataka High Court that while interpreting a provision in a tax law wherein a legal fiction is created, such provision will have to be strictly interpreted. In the case of Orissa State Warehousing Corporation v. CIT [1999] 153 CTR (SC) 177: [1999] 237 ITR 589 (SC), it has been held that a fiscal statute shall…

Pushpa Vidya Niketan Samiti, Kota vs. ACIT DCIT, Central Circle, Kota

ITA 313/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Mar 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Mr. Anup Singh, Addl. CIT- Ld. DR
Section 11Section 131Section 133ASection 234BSection 250

…which are not there. The intention of the legislature is primarily to be gathered from the words used in the statute. Once the assessee comes within the letter of law he must be taxed. In the case of L.P. Cardoza v. Agrl. ITO [1998] 144 CTR (Kar) 474: [1997] 227 ITR 421 (Kar), it has been held by Hon'ble Karnataka High Court that while interpreting a provision in a tax law wherein a legal fiction is created, such provision will have to be strictly interpreted. In the case of Orissa State Warehousing Corporation v. CIT [1999] 153 CTR (SC) 177: [1999] 237 ITR 589 (SC), it has been held that a fiscal statute shall…

The State of Karnataka Through the Secretary vs. M/S Kardicoppal Estate Thithimathi

Appeals are allowed to the aforesaid extent

WA/3319/2004HC Karnataka22 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 15Section 4

…decision was rendered, consistent with the law of the Constitution and the legislature must have competence to do the same." 19. We are concerned in this case directly with principles 8 and 9. On facts, the judicial decision in Cardoza case (1997) 227 ITR 421 (Kant) has been rendered ineffective by enacting a valid law on a topic within the legislative field which fundamentally alters or changes the character of legislation retrospectively. The changed or altered conditions are such that the previous decision would not have been rendered by the court if those conditions had existed at the time…

Asst. Commnr. of Agri. Income Tax vs. M/S. Netley 'B' Estate

C.A. No.-008617-008635 - 2003Supreme Court17 Mar 2015
Section 18Section 26Section 26(4)Section 27

…er of such firm was liable to be jointly or severally assessed on such agricultural income as also to pay the same by way of tax penalty, etc. Page 4 JUDGMENT 4 In L.P. Cardoza and others v. Agricultural Income Tax Officer and others [(1997) 227 ITR 421], the question involved was as to whether a dissolved firm could be assessed to agricultural income tax after the date of its dissolution in respect of income received for supply of goods made by the firm prior to its dissolution. This question arose in the light of Section 26(4) and Section 27 as they then stood, that is, as the…

Asst. Commnr. of Agri. Income Tax vs. M/S. Netley 'B' Estate

C.A. No.-008617-008635 - 2003Supreme Court17 Mar 2015
Section 18Section 26Section 26(4)Section 27

…er of such firm was liable to be jointly or severally assessed on such agricultural income as also to pay the same by way of tax penalty, etc. Page 4 JUDGMENT 4 In L.P. Cardoza and others v. Agricultural Income Tax Officer and others [(1997) 227 ITR 421], the question involved was as to whether a dissolved firm could be assessed to agricultural income tax after the date of its dissolution in respect of income received for supply of goods made by the firm prior to its dissolution. This question arose in the light of Section 26(4) and Section 27 as they then stood, that is, as the…