N.M. Vishwanath v. CIT

286 ITR 487Reported decision#24229 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 13(1)(c)(ii)section 115bbcanonymous donationsection 13(1)(c)maximum marginal ratesection 13(1)section 131(1a)survey under section 133aescapement of incomereason to believereopening of assessmentsection 133

Judgments citing N.M. Vishwanath v. CIT

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1475/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…that basis, concluded assessments were reopened and being so, the reopening proceedings are well within the power of the A.O. For this purpose, we place reliance on the judgement of jurisdictional High Court in the case of N.M. Vishwanath Vs. CIT reported in 286 ITR 487, wherein they placed reliance on the earlier judgement of the Karnataka High Court in the case of Venkatesh Power Works Vs. CIT 278 ITR 436 and observed that non- disclosure of acquisition of property in written and such acquisition of property unearthed during the search after completion of the assessment and the assessment was reopened after pr…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1473/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…that basis, concluded assessments were reopened and being so, the reopening proceedings are well within the power of the A.O. For this purpose, we place reliance on the judgement of jurisdictional High Court in the case of N.M. Vishwanath Vs. CIT reported in 286 ITR 487, wherein they placed reliance on the earlier judgement of the Karnataka High Court in the case of Venkatesh Power Works Vs. CIT 278 ITR 436 and observed that non- disclosure of acquisition of property in written and such acquisition of property unearthed during the search after completion of the assessment and the assessment was reopened after pr…

Deputy Commissioner of Income Tax Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1469/BANG/2018[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…that basis, concluded assessments were reopened and being so, the reopening proceedings are well within the power of the A.O. For this purpose, we place reliance on the judgement of jurisdictional High Court in the case of N.M. Vishwanath Vs. CIT reported in 286 ITR 487, wherein they placed reliance on the earlier judgement of the Karnataka High Court in the case of Venkatesh Power Works Vs. CIT 278 ITR 436 and observed that non- disclosure of acquisition of property in written and such acquisition of property unearthed during the search after completion of the assessment and the assessment was reopened after pr…

N.M. Vishwanath v. CIT (286 ITR 487) — Cited in 3 Judgments | BharatTax