Manohar Lai Dudeja (1991) 189 ITR 186 (All)(FB), Narayandas Kedamath v. CIT

224 ITR 113High Court1997#23732 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

construction pepenalty under section 271dsection 269tsection 269sdomestic companysection 273section 269sssection 273bsection 271dsection 48section 269child

Judgments citing Manohar Lai Dudeja (1991) 189 ITR 186 (All)(FB), Narayandas Kedamath v. CIT

Jice Academy for Excellence Private Limited, Bangalore vs. Income Tax Officer, NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 704/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Rajeev Nulvi, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 143(3)Section 269SSection 271DSection 273B

…s & Co. & Ors. (1953) 24 TTP 405 (SC), 200 ITR 505 (sic), Chief Controlling Revenue Authority vs. Manohar Lai Dudeja (1991) 189 ITR 186 (All)(FB), Narayandas Kedamath vs. CIT (1952) 22 ITR 18 (Bom) and CIT vs. R.Rangaswamy Naidu (1997) 140 CTR (Mad) 38 (1997) 224 ITR 113 (Mad). The assessee's counsel in reply submitted that s. 188A has been specifically brought into existence to clarify what has already been taken for granted in general law. He invited our attention to s. 48 of the Partnership Act. We are of the opinion that in view of the Departmental Circular No. 387, dt. 6th July, 1984, this provision was bro…

Karnataka Agrochemical Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Range-4(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 98/BANG/2022[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri SreeHariKutsa, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru
Section 250Section 269TSection 271E

…& Co. & Ors. (1953) 24 TTP 405 (SC), 200 ITR 505 (sic), Chief Controlling Revenue Authority vs. Manohar Lai Dudeja (1991) 189 ITR 186 (All)(FB), Narayandas Kedarnath vs. CIT (1952) 22 18 (Bom) and ITR CIT vs. R.Rangaswamy Naidu (1997) 140 CTR (Mad) 38 (1997) 224 ITR 113 (Mad). The assessee's counsel in reply submitted that s. 188A has been specifically brought into existence to clarify what has already been taken for granted in general law. He invited our attention to s. 48 of the Partnership Act. Page 20 of 37 We are of the opinion that in view of the Departmental Circular No. 387, dt. 6th July, 1984, this pro…

Akash Education & Development Trust, Bengaluru vs. Additional Commissioner of Income Tax, Central Range-2, Bangalore

In the result, the appeal of the assessee is allowed

ITA 737/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Rajeev Nulvi, ARFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 269SSection 271DSection 271D(2)Section 273B

…s & Co. & Ors. (1953) 24 TTP 405 (SC), 200 ITR 505 (sic), Chief Controlling Revenue Authority vs. Manohar Lai Dudeja (1991) 189 ITR 186 (All)(FB), Narayandas Kedamath vs. CIT (1952) 22 18 (Bom) and ITR CIT vs. R.Rangaswamy Naidu (1997) 140 CTR (Mad) 38 (1997) 224 ITR 113 (Mad). The assessee's counsel in reply submitted that s. 188A has been specifically brought into existence to clarify what has already been taken for granted in general law. He invited our attention to s. 48 of the Partnership Act. We are of the opinion that in view of the Departmental Circular No. 387, dt. 6th July, 1984, this provision was brou…

Manohar Lai Dudeja (1991) 189 ITR 186 (All)(FB), Narayandas Kedamath v. CIT (224 ITR 113) — Cited in 3 Judgments | BharatTax