Premchand Sitanath Roy v. Addl. CIT

109 ITR 751High Court1977#18681 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115-AA Section 115-JAA Section 142(1)Section 143(2)Section 143(3)Section 154 Section 154(7)Section 234B

Judgments citing Premchand Sitanath Roy v. Addl. CIT

The South Indian Bank, Thrissur vs. DCIT, Circle 1(1) & Tps, Thrissur

In the result, the appeal by the assessee is dismissed

ITA 284/COCH/2024[2008-2009]Status: DisposedITAT Cochin27 May 2025AY 2008-2009

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 115Section 142(1)Section 143(2)Section 143(3)Section 154Section 234BSection 234DSection 250

…ee Karsandas Bhagwandas Patel's case [1975] 98 ITR 255 (Guj.), (which was dissented from in J. K. Synthetics Ltd. v. Addl. CIT [1976] 105 ITR 344 (All.)), Jeewanlal (1929) Ltd. v. Addl. CIT [1977] 108 ITR 407 (Cal.), Premchand Sitanath Roy v. Addl. CIT [1977] 109 ITR 751 (Cal.). But the conflict of judicial opinion is now resolved as the principle of partial merger is now given statutory effect by sub-section (1A) of section 154 introduced by the Direct Taxes (Amendment) Act, 1964. In the instant case, the question of the rate applicable to the factory building was admittedly not the subject-matter of the earlier…

Sri Govind Lal Rathi, Kolkata vs. Pr. CIT-15, Kolkata

In the result the appeal of the assessee is allowed

ITA 525/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Jul 2017AY 2012-13

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 525/Kol/2017 Assessment Year : 2012-13 Sri Govind Lal Rathi -Vs.- Pr. C.I.T., Kol-15, Kolkata Kolkata [Pan : Adipr 0507 N] (Respondent) (Appellant) For The Appellant : Shri Sunil Surana, Advocate For The Respondent : Shri R.S.Biswas, Cit Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: Shri Sunil Surana, AdvocateFor Respondent: Shri R.S.Biswas, CIT

Section 143(1)Section 143(3)Section 2Section 2(14)Section 263

…n the case of CIT v. Amritlal Bhogilal & Co. [1958] 34 ITR 130 (SC). This was also reiterated in the decision in the case of Jeewanlal (1929) Ltd. v. Addl. CIT [1977] 108 ITR 407 (Cal) and the decision in the case of Premchand Sitanath Roy v. Addl. CIT [1977] 109 ITR 751 (Cal). The Allahabad High Court reiterated the same principle in the case of J.K. Synthetics Ltd. v. Addl. CIT [1976] 105 ITR 344 (All). Therefore, it appears to us that as the quantum of depreciation was the subject-matter of appeal the Commissioner had no jurisdiction, in the facts and circumstances of this case, to issue the notice under secti…

M/S Ab (Wines) Stores, Kolkata vs. PCIT, Kolkata-14, Kolkata

In the result, the appeal of the assessee is allowed

ITA 901/KOL/2016[2011-2012]Status: DisposedITAT Kolkata07 Jul 2017AY 2011-2012

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.901/Kol/2016 Assessment Year : 2011-12 M/S. Ab (Wines) Stores -Vs.- Pr. C.I.T., Kolkata-14 Kolkata Kolkata [Pan : Aajfa 6312 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Shri R.S.Biswas, Cit Date Of Hearing : 15.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri R.S.Biswas, CIT

Section 133(6)Section 143(3)Section 263Section 40A(3)

Hyundai Motor India Ltd., Kancheepuram vs. DCIT, Chennai

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

ITA 842/CHNY/2016[2011-12]Status: DisposedITAT Chennai27 Apr 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2011-12 V. Hyundai Motor India Limited The Deputy Commissioner Of Plot No. H-1, Sipcot Industrial Park Income Tax, Irrungattukottai, 1775, Jawaharlal Nehru Inner Sriperumbudur Taluk, Ring Road, Kancheepuram District, Anna Nagar Western Tamil Nadu-602117 Extension, Chennai-600101 [Pan: Aaach2364M] (अपीलाथ+/Appellant) (,-यथ+/Respondent)

For Respondent: 13.11.2019

Section 234C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा(रण वष( /Assessment Year: 2011-12 v. Hyundai Motor India Limited The Deputy Commissioner of Plot No. H-1, SIPCOT Industrial Park Income Tax, Irrungattukottai, 1775, Jawaharlal Nehru Inner Sriperumbudur Taluk, Ring Road, Kancheepuram District, Anna Nagar Western Tamil Nadu-602117 Extension, Chennai-600101 [PAN: AAACH2364M] (अपीलाथ+/Appellant) (,-यथ+/Respondent) :…