Megatrends Inc. v. CIT, Chennai

74 Taxmann 197Reported decision2016#10732 most cited

What is Megatrends Inc. v. CIT, Chennai authority for?

The powers of the first appellate authority are coterminous with those of the Assessing Officer. The appellate authority can perform actions the Assessing Officer should have taken or direct the Assessing Officer to perform them.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Megatrends Inc v CIT · CIT(A) powers · Section 251 · coterminous powers · appellate authority powers · Assessing Officer powers · appeal · assessment · income tax

Judgments citing Megatrends Inc. v. CIT, Chennai

Parry Infrastructure Co P Ltd., Chennai vs. DCIT Corporate Circle 5(1), Chennai

In the result, the appeal filed by the assessee is partly-allowed

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR
Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1653/CHNY/2019 िनधा"रण वष"/Assessment Year:2013-14 Parry Infrastructure Co. Pvt. The Deputy Commissioner Ltd., Vs. of Income Tax, #234, Dare House, N.S.C. Bose Corporate Circle-5(1), Road, Parrys Corner, Chennai. Chennai – 600 001. PAN: AADCP 7827J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Philip George, Advocat…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1619/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1618/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 Oct 2018AY 2009-10

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1617/CHNY/2018[2008-09]Status: DisposedITAT Chennai29 Oct 2018AY 2008-09

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1616/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 Oct 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1615/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1614/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1622/CHNY/2018[2013-14]Status: DisposedITAT Chennai29 Oct 2018AY 2013-14

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1621/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 Oct 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1620/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…the Hon’ble Chennal ITAT, regarding the powers of the CIT(A), u/s 251 has become final, and therefore the same may be followed in this present appeal also. 4. Further reliance is placed on the decision rendered in the case of Megatrends Inc v. CIT, Chennai, (74 Taxmann 197, Dated August 22, 2016), by the Hon’ble Madras High Court, where it was held as follows: “... courts have consistently held that the power of the first appellate authority are coterminous with that of the Assessing Officer and that the appellate authority can do what the Assessing Officer ought to have done and also direct the latter to do wh…

Megatrends Inc. v. CIT, Chennai (74 Taxmann 197) — Cited in 10 Judgments | BharatTax