P.M. Bharucha & Co. v. G.S. Venkatesan

74 ITR 513High Court1969#21339 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2021.

Judgments citing P.M. Bharucha & Co. v. G.S. Venkatesan

ACIT, New Delhi vs. M/S. Vision Town Planners Pvt. Ltd., Noida

ITA 4461/DEL/2014[2011-12]Status: DisposedITAT Delhi18 Nov 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, C. AFor Respondent: Ms. Sunita Singh [CIT] – D. R
Section 139Section 143Section 143(3)Section 153ASection 153CSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “C”: NEW DELHI] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 4461/Del/2014 (Assessment Year: 2011-12) ACIT, M/s. Vision Town Planners Central Circle : 23, Vs. Pvt. Ltd., New Delhi. B–116, Sector : 44, Noida – 201 301. PAN: AACCV9600Q (Appellant) (Respondent) Assessee by : Shri Rakesh Joshi, C. A.; Department by: Ms. Sunita Singh [CIT] – D. R.; Date of Hearing : 17/09/2021 Date of pronouncement : 18/11/2021 O R D E R PER AMIT SHUKLA , J. M. 1. This appeal has been filed by the Asst…

Shri Vikram Singh Shekhawat, Jaipur vs. Deputy Commissioner of Income Tax, Circle, Sikar

In the result, the appeals filed by the assessee in ITA No

ITA 484/JPR/2019[2013-14]Status: DisposedITAT Jaipur23 Jan 2020AY 2013-14
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri K.C. Gupta, JCIT DR
Section 143(3)Section 145(3)Section 154Section 234A

…s (P) Ltd. vs. ITO (1959) 36 ITR 350 (SC) : TC53R.275, National Rayon Corporation Ltd. vs. G.R. Bahmani, ITO (1965) 56 ITR 114 (Bom) : TC53R.145, Volkart Bros. vs. ITO (1967) 65 ITR 179 (Bom) : TC53R.168 and P.M. Bharucha & Co. vs. G.S. Venkatesan, ITO (1969) 74 ITR 513 (Guj) : TC33R.480 relied on. 13 Shri Vikram Singh Shekhawat vs DCIT Circle –Sikar 2.5 In the case Coates Of India Ltd. vs. DCIT & ORS (1995) 214 ITR 0498 (Kol. HC) Assessment—Rectification of intimation under s. 143(1)(a)—Where order under s. 143(1)(a) is followed by a regular assessment under s. 143(3), order under s. 143(1)(a), in so far as i…

Sanjay Kaul, New Delhi vs. ITO, Ward-24(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1593/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Jan 2020AY 2015-16

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2015-16

Section 115BSection 143(2)Section 143(3)Section 68Section 69CSection 70

…y mistake is under which section the addition should be made. 6.1 In view of the law pronounced in the L. Hazari Mal Kuthiala vs. ITO (1961) 41 ITR 12 (SC), ITO vs. Seghu Buchiah Setty (1964) 52 ITR 538 (SC) : TC52R.1343 and P.M. Bharucha & Co. vs. ITO (1969) 74 ITR 513 (Guj), it is well settled that where the power to proceed is actually there, the mere reference to a wrong section for authority to act, will not vitiate the action taken. The Honble HIGH COURT OF DELHI in the case of IMPERIAL BOX & CARTON MAKERS VS. COMMISSIONER OF INCOME TAX, reported in (1991) 97 CTR 0122 also upheld that mere mentioning of wro…

DCIT, New Delhi vs. M/S. Vision Town Planners (P) Ltd., Noida

Accordingly, appeal of the learned AO is allowed

ITA 5210/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Mar 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishidcit, Vision Town Planners (P) Vs. Central Circle-21, Ltd, New Delhi B-116, Sector-44, Noida Up Pan: Aaccv9600Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri J. K. Mishra, CIT DR
Section 132Section 143Section 153BSection 153CSection 154

…by several judicial precedents that because a wrong reference to the power under which an order is made does not per se vitiate the order if there is some other power under which the order could lawfully be made [P.M. Bharucha & Co. v. G.S. Venkatesan, (1969) 74 ITR 513(Guj) ; Giridharilal Jhajharia v. CIT, (1970) 78 ITR 133(Cal) ; VR. C. RM. Adaikkappa Chettiar v. CIT, (1970) 78 ITR 285(Mad) ; Bidyut Prova Raha v. ITO, (1971) 79 ITR 187(Assam) ; Indra Co. Ltd. v. ITO, (1971) 80 ITR 400(Cal) ; CIT v. Satnam Transport Co. (Pr.) Ltd, (1973) 92 ITR 42(Punj) ; CIT v. Madurai Knitting Co., (1976) 104 ITR 36(Mad) ; Add…