Mandal Ginning and Pressing Co. Ltd. v. CIT

90 ITR 332High Court1973#9192 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2021.

Judgments citing Mandal Ginning and Pressing Co. Ltd. v. CIT

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…ble to be assessed at all under any provision of the Act which is what is connoted by the expression denies his liability to be assessed under this Act - these were the words used by the Gujarat High Court in Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj). 8. It went further to add “that denial of liability to be assessed may be in respect of the whole income or any part of the income. It may be based on any ground, whether of fact or of law, and it may be total denial of liability or denial of liability under particular circumstances. 9. In this connection kind reference is invited to the…

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. CIT(E), LUCKNOW

In the result, the appeal of the assessee is dismissed as non- maintainable

ITA 4009/DEL/2015[]Status: DisposedITAT Delhi16 Dec 2015

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: Na M/S Ghaziabad Development Vs. Commissioner Of Income Authority, C/O- M/S Rra Taxindia Tax (Exemption), 5, D-28, South Extension, Part-I, Ashok Marg, Aayakar New Delhi Bhawan, Lucknow (Pan: Aaalg0072C) (Appellant) (Respondent) Appellant By : Sh. Rakesh Gupta, Adv. & Smt. Poonam Ahuja, Adv Respondent By : Sh. A.K. Saroha, Cit(Dr) Date Of Hearing: 03.12.2015 Date Of Pronouncement: 16.12.2015 Order Per O.P. Kant, A.M.: The Present Appeal By The Assessee Is Directed Against The Order Dated 29.05.2015 Passed By Commissioner Of Income Tax (Exemptions), Lucknow Under Section 154 Of The Income-Tax Act, 1961 (For Short “The Act”), Raising The Following Grounds Of Appeal: I. That Having Regard To The Facts & Circumstances Of The Case, Learned Commissioner Of Income Tax (Exemption) Has Erred In Law & On Facts In Rejecting The Application U/S 154 Filed By The Assessee That Too Without Appreciating The Facts & Circumstances Of The Case & Without Giving Adequate Opportunity Of Hearing. Ii. That Having Regard To The Facts & Circumstances Of The Case, Learned Commissioner Of Income Tax (Exemption) Has Erred In Law & On Facts

For Appellant: Sh. Rakesh Gupta, Adv. & Smt. Poonam Ahuja, AdvFor Respondent: Sh. A.K. Saroha, CIT(DR)
Section 12(1)(a)Section 12ASection 154

…of the order in the case of Pradeep Singh (supra) are reproduced as under: “7. The above contention of the assessee was raised in the indentical situation before the Hon’ble Gujarat High Court in the case of Mandal 6 Ginning & Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 wherein the question before the Court was: "whether an appeal lies against an order of rectification made by the ITO under section 35(1) of the Indian Income Tax Act, 1922?" 8. Section 35(1) of 1922 Act is analogous to Section 154 of 1961 Act. Under the 1922 Act, no appeal was provided under section 30 against the order of rectification under se…

Mandal Ginning and Pressing Co. Ltd. v. CIT (90 ITR 332) — Cited in 12 Judgments | BharatTax