Pathikonda Balasubba Setty v. CIT

65 ITR 252Reported decision1967#21205 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Judgments citing Pathikonda Balasubba Setty v. CIT

I.A.R. Systems Aktiebolag, Mumbai vs. DCIT(It)-2(2)(1), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 598/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 9(1)(vi)

…ACIT (supra) and submitted that by setting aside the issue back to the file of the Assessing Officer will end up extending the period of limitation, it cannot be done. In this regard he relied on the decision in the case of Pathikonda Balasubba Setty v. CIT [65 ITR 252] and finally prayed that the order passed by the Assessing Officer is bad in law. 18. Considered the rival submissions and material placed on record, we observe from the record that assessee has received certain funds by supplying software through intermediaries in India and the various Companies are listed in Para No 3.1 of the Assessment Order.…

Maharashtra Industrial Development Corporation, Mumbai vs. Deputy Commissioner Income Tax (Exemptions)-2(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 4474/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Sept 2018AY 2011-12

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Maharashtra Industrial Deputy Commissioner Of Income Development Corporation Tax (Exemption)-2(1), बिधम/ Udyog Sarathi, Mahakali Piramal Chambers, Lalbaug, Vs. Caves Road, Andheri (East), Mumbai-400 012 Mumbai-400 093 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaacm3560C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri V. Sridharan &For Respondent: Shri Purushottam Tripuri, CIT D.R
Section 143(3)Section 2Section 60Section 61Section 62

….w.s 254, as against the income as stood assessed in the course of the original assessment proceedings. Reliance in support of the aforesaid contention was placed on the judgment of the Hon‟ble High Court of Mysore in Pathikonda Balasubba Setty Vs. CIT (1967) 65 ITR 252 (Mysore) and the order of ITAT, Mumbai in the case of Kellogg India (P) Ltd. Vs. ACIT (2012) 19 ITR (Trib) 220 (Mum). It was further submitted by the Ld. A.R that even if it was to be assumed, though not admitted, that the assessee was carrying on trade or commerce, even then it would duly be entitled for depreciation on the assets which were used…

Commissioner of Income Tax Central-II vs. Divine Infracon Pvt. Ltd

ITA/771/2014HC Delhi13 Aug 2015
Section 153ASection 68

…nt being beyond the scope of Section 153A of the Act had attained finality, and thus, could not have been disturbed by the Tribunal. 10. It is also relevant to refer to the decision of the Mysore High Court in Pathikonda Balasubba Setty v. CIT: (1967) 65 ITR 252 wherein the court observed as under: “The effect of these provisions is that the Appellate Tribunal's powers are limited to passing such orders as they may think fit on the appeal. The expression 'on the appeal', clearly and indubitably points to the conclusion that the powers of the 2015:DHC:6549-DB ITA 771/2014 & ITA 185/2015…

Commissioner of Income Tax Central-II vs. Divine Infracon Pvt. Ltd

ITA/185/2015HC Delhi13 Aug 2015
Section 153ASection 68

…nt being beyond the scope of Section 153A of the Act had attained finality, and thus, could not have been disturbed by the Tribunal. 10. It is also relevant to refer to the decision of the Mysore High Court in Pathikonda Balasubba Setty v. CIT: (1967) 65 ITR 252 wherein the court observed as under: “The effect of these provisions is that the Appellate Tribunal's powers are limited to passing such orders as they may think fit on the appeal. The expression 'on the appeal', clearly and indubitably points to the conclusion that the powers of the 2015:DHC:6553-DB ITA 771/2014 & ITA 185/2015…

Pathikonda Balasubba Setty v. CIT (65 ITR 252) — Cited in 4 Judgments | BharatTax