Loganathan v. ITO

350 ITR 373High Court2013#11554 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 144C(3)Section 246ASection 250Section 251(1)(a)Section 263Section 74

Issues it is cited on

section 251(1)section 251(1)(a)section 246asection 251section 263section 25section 250nfactotal incomeinterestsection 143(3)india

Judgments citing Loganathan v. ITO

Om J J Swa Vishwashanti Dham Nirman Sanstha, Verul vs. ITO Exemption Ward, Aurangabad

In the result, appeal of the Assessee is allowed for statistical

ITA 2090/PUN/2025[2015-16]Status: DisposedITAT Pune31 Oct 2025AY 2015-16
Section 11Section 12ASection 143(1)Section 250

…T, ITA No.2366/MUM/2018, 2019(2) TMI 1063 – ITAT MUMBAI. Bombay High Court : CIT Vs. Premkumar Arjundas Luthra(HUF). Income Tax Appeal No.2336 of 2013, 2016 (5) TMI 290. Madras High Court : M Loganathan Vs. ITO Tax Case (Appeal) Nos.361 to 363 of 2006, [2013] 350 ITR 373. 4. Ld.AR further invited our attention to the Affidavit of the Trustee. Ld.AR submitted that the Trustees do not understand Income Tax Provisions. In the Affidavit, it has been admitted that they are not aware why and who filed the so-called withdrawal letter. Ld.AR submitted that in the interest of justice, ld.CIT(A) order may be set-aside to l…

Asst. Commissioner of Income Tax (It) 2(1)(1), Mumbai vs. Credit Suisse (Singapore) Limited, Singapore

In the result, both the appeals filed by the Revenue are dismissed

ITA 1711/MUM/2024[2016-17]Status: DisposedITAT Mumbai03 Jul 2024AY 2016-17

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: Shri Harsh ShahFor Respondent: Shri Anil Sant
Section 143(3)Section 250Section 263Section 74

…ld. CIT(A) had also relied on the decision of the Hon'ble Jurisdictional High Court in the case of Premkumar Arjundas Luthra (supra) which was relied upon by the ld. DR and also the decision Hon’ble Madras High Court in the case of Loganathan v/s ITO, [2013] 350 ITR 373 (Mad.) and also the Tribunals decision in the case of M/s. Deekay Gears v/s. ACIT, Circle-29(1), Mumbai (ITA no.2366/Mum./2018), wherein it was held that the power of allowing withdrawal of appeal is not within the provision of section 251(1)(a) of the Act and has further held that the ld. CIT(A) has to decide the issue on the merits of the app…

Asst. Commissioner of Income Tax (It) 2(1)(1), Mumbai vs. Credit Suisse (Singapore) Limited, Mumbai

In the result, both the appeals filed by the Revenue are dismissed

ITA 1698/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: Shri Harsh ShahFor Respondent: Shri Anil Sant
Section 143(3)Section 250Section 263Section 74

…ld. CIT(A) had also relied on the decision of the Hon'ble Jurisdictional High Court in the case of Premkumar Arjundas Luthra (supra) which was relied upon by the ld. DR and also the decision Hon’ble Madras High Court in the case of Loganathan v/s ITO, [2013] 350 ITR 373 (Mad.) and also the Tribunals decision in the case of M/s. Deekay Gears v/s. ACIT, Circle-29(1), Mumbai (ITA no.2366/Mum./2018), wherein it was held that the power of allowing withdrawal of appeal is not within the provision of section 251(1)(a) of the Act and has further held that the ld. CIT(A) has to decide the issue on the merits of the app…

Hillway Sadhna Co Op Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Mumbai

ITA 2675/MUM/2023[2007-2008]Status: DisposedITAT Mumbai20 Nov 2023AY 2007-2008

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri K Shivram, ARFor Respondent: Shri Joginder Singh, Sr. DR
Section 143(1)Section 154Section 80P(2)(d)

…ied the maintainability of the appeal before the Tribunal against the order of CIT(A)-41, since the appeal dismissed for the reason that the same is withdrawn by the assessee. The ld AR in this regard submitted that in the case of M. Loganathan v. ITO ( 2003) 350 ITR 373 ( Mad) (HC) ,the Hon'ble Court held that the assessee has no option to withdraw appeal from CIT(A) as a matter of right and that the CIT(A) should dispose of the appeal only after considering the merits. The ld AR further submitted that a similar view is held by the jurisdictional High Court in the case of CIT vs Premkumar Arjundas Luthra (HUF) (…

The Cricket Association of Bengal, Kolkata vs. DCIT, Circle-1(1), Exemption, Kolkata

In the result, all these appeals filed by the assessee for Assessment

ITA 277/KOL/2023[2018-19]Status: DisposedITAT Kolkata21 Aug 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15

For Appellant: Shri J.P. Khaitan, Sr. Counsel & Shri PFor Respondent: Shri Abhijit Kundu, CIT D/R
Section 11Section 12ASection 143(3)Section 147Section 148Section 2Section 250Section 264

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15 I.T.A. No. 277/Kol/2023 Assessment Year: 2018-19 The Cricket Association of Bengal Deputy Commissioner of Income-tax, Dr. B.C. Roy Club House Circle-1(1), Exemption, Kolkata Vs Eden Gardens Kolkata - 700021 [PAN : AAATC3781G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri J.P. Khaitan, Sr. Counsel & Shri P. Jhunj…

The Cricket Association of Bengal, Kolkata vs. DCIT, Circle-1(1), Exemption, Kolkata

In the result, all these appeals filed by the assessee for Assessment

ITA 276/KOL/2023[2014-15]Status: DisposedITAT Kolkata21 Aug 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15

For Appellant: Shri J.P. Khaitan, Sr. Counsel & Shri PFor Respondent: Shri Abhijit Kundu, CIT D/R
Section 11Section 12ASection 143(3)Section 147Section 148Section 2Section 250Section 264

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15 I.T.A. No. 277/Kol/2023 Assessment Year: 2018-19 The Cricket Association of Bengal Deputy Commissioner of Income-tax, Dr. B.C. Roy Club House Circle-1(1), Exemption, Kolkata Vs Eden Gardens Kolkata - 700021 [PAN : AAATC3781G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri J.P. Khaitan, Sr. Counsel & Shri P. Jhunj…

The Cricket Association of Bengal, Kolkata vs. DCIT, Circle-1(1), Exemption, Kolkata

In the result, all these appeals filed by the assessee for Assessment

ITA 275/KOL/2023[2013-14]Status: DisposedITAT Kolkata21 Aug 2023AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15

For Appellant: Shri J.P. Khaitan, Sr. Counsel & Shri PFor Respondent: Shri Abhijit Kundu, CIT D/R
Section 11Section 12ASection 143(3)Section 147Section 148Section 2Section 250Section 264

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15 I.T.A. No. 277/Kol/2023 Assessment Year: 2018-19 The Cricket Association of Bengal Deputy Commissioner of Income-tax, Dr. B.C. Roy Club House Circle-1(1), Exemption, Kolkata Vs Eden Gardens Kolkata - 700021 [PAN : AAATC3781G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri J.P. Khaitan, Sr. Counsel & Shri P. Jhunj…

Vardhaman Nagari Sahakari Path Sanstha Ltd, Aurangabad vs. Income-Tax Officer, Ward 1(5), Aurangabad

ITA 475/PUN/2020[2011-12]Status: DisposedITAT Pune09 Sept 2022AY 2011-12

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 475/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-2012 Vardhaman Nagari Sahakari Pathsanstha Ltd. Mahatma Gandhi Rd.,Vaijapur, Aurangabad–423701. . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer, Ward-1(5), Aurangabad. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 08/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Aurangabad [For Short “Cit(A)”] Dt. 19/07/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 31/12/2018 Passed U/S 143(3) R.W.S 147By The Income Tax Officer, Ward-1(5) Aurangabad [For Short “Ao”] For Assessment Year [For Short “Ay”] 2011-12. Itat-Pune Page 1 Of 20

For Appellant: Shri Hari KrishanFor Respondent: Shri M. G. Jasnani
Section 133(6)Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250

…the taxable income determined by the assessing officer and not in the context & scope of section 251(1)(c) of the present Act. Furthermore, the Ld. DR also tried to distinguish the present facts and circumstance with that of “M. Loganathan Vs ITO” reported in 350 ITR 373 wherein while dealing with assessee’s appeal, on receipt of written withdrawal application, the Ld. CIT(A) dismissed the appeal pending before him as infructuous, unlike present case before this Tribunal. ITAT-Pune Page 6 of 20 Vardhaman Nagari Sahakari Pathsanstha Ltd. ITA No. 475/PUN/2020AY: 2011-12 7. In the course of physical hearing, the le…

Vijaya Bank Employees Housing Co-Operative Society Ltd., Bangalore vs. ACIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed, as indicated above

ITA 603/BANG/2014[2010-11]Status: DisposedITAT Bangalore15 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.V.Chandrashekhar, AdvocateFor Respondent: Shri Priyadarshi Mishtra, Addl.CIT-DR
Section 143(2)Section 251Section 251(2)

…sed as follows :- (i) The Commissioner (A) has the jurisdiction to examine all matters including those which are not subject matter of appeal by placing reliance on 5 ITA No.603/Bang/2014. M/s.Vijaya Bank Employees Ho. Co-op.Society Ltd.. M.Loganathan v. ITO 350 ITR 373 (Mad. HC) and CIT v. K.S.Dattatreya 344 ITR 127 (Kar HC). (ii) The assessee-co-operative society is essentially a mutual benefit society with close identity of contributors and beneficiaries. It could not do business with itself. It could not profit from the activities which are only for benefit of the members. Therefore, the income of the asses…

Loganathan v. ITO (350 ITR 373) — Cited in 9 Judgments | BharatTax