LT.A.No.920/2008 (CIT v. SHRlRAM CHITS (Karn.) PVT. LTD., BANGALORE

375 ITR 289Reported decision#24730 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2021.

Judgments citing LT.A.No.920/2008 (CIT v. SHRlRAM CHITS (Karn.) PVT. LTD., BANGALORE

ACIT, Bangalore vs. M/S Shriram Chits (Karnataka) Pvt. Ltd., Bangalore

In the result, the appeal is disposed of

ITA 1314/BANG/2012[2003-04]Status: HeardITAT Bangalore30 Nov 2021AY 2003-04

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

For Respondent: Sri. Chetan R., Addl.CIT-DR
Section 14Section 143(3)Section 147Section 148Section 260A

…ation of the order passed by the tribunal has disappeared as subsequently the order, on which it has placed reliance has been set aside by this court vide judgment dated 09.01.2015 passed in LT.A.No.920/2008 (CIT VS SHRlRAM CHITS (Karn.) PVT. LTD., BANGALORE, 375 ITR 289). Admittedly, In the instant case, the Assessing Officer has recorded a finding that the assessee has failed to substantiate its claim by producing evidence. However, the aforesaid aspect of the matter has neither been considered by the Commissioner of Income Tax (Appeals) nor the tribunal. The impugned order insofar as it pertains to allowing th…

Shriram Chits (Karnataka) Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, the appeal is disposed of

ITA 1281/BANG/2012[2003-04]Status: HeardITAT Bangalore30 Nov 2021AY 2003-04

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

For Respondent: Sri. Chetan R., Addl.CIT-DR
Section 14Section 143(3)Section 147Section 148Section 260A

…ation of the order passed by the tribunal has disappeared as subsequently the order, on which it has placed reliance has been set aside by this court vide judgment dated 09.01.2015 passed in LT.A.No.920/2008 (CIT VS SHRlRAM CHITS (Karn.) PVT. LTD., BANGALORE, 375 ITR 289). Admittedly, In the instant case, the Assessing Officer has recorded a finding that the assessee has failed to substantiate its claim by producing evidence. However, the aforesaid aspect of the matter has neither been considered by the Commissioner of Income Tax (Appeals) nor the tribunal. The impugned order insofar as it pertains to allowing th…

Commissioner of Income Tax-III vs. M/S Shriram Chits (Kar) Pvt Ltd

In the result, the appeal is disposed of

ITA/66/2012HC Karnataka07 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 143(2)Section 145(1)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 07TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.66 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE - 560 001. 2. THE ASSISTANT COMMISSONER OF INCOME TAX, CIRCLE-2 (1), BANGALORE ... APPELLANTS (BY SRI.E.I.SANMATHI, ADV.,) AND: M/S SHRIRAM CHITS (KAR) PVT LTD NO.259/31, IST FLOOR, 10TH CROSS, WILSON GARDEN, BANGALORE. ... RESPONDENT (BY SRI. M.V. SHESHACHALA SENIOR COU…

LT.A.No.920/2008 (CIT v. SHRlRAM CHITS (Karn.) PVT. LTD., BANGALORE (375 ITR 289) — Cited in 3 Judgments | BharatTax