Privy Council in CIT v. Khemchand Ramdas

6 ITR 414Reported decision1938#3289 most cited

What is Privy Council in CIT v. Khemchand Ramdas authority for?

The term 'assessment' in income tax law can refer to the computation of income, the determination of tax payable, or the entire procedure for imposing liability on a taxpayer.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2023.

Also referred to as

CIT v. Khemchand Ramdas · assessment · income tax act · computation of income · determination of tax · procedure for imposing liability

Judgments citing Privy Council in CIT v. Khemchand Ramdas

Jayant Manilal Gandhy, Mumbai vs. Asst CIT Cir 16(2), Mumbai

The appeal of the assessee is allowed

ITA 4504/MUM/2014[2005-06]Status: DisposedITAT Mumbai30 May 2016AY 2005-06

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2005-06 Jayant Manilal Gandhy, Acit, Delux Apartment, Circle-16(2), बनाम/ Altamount Road, Matru Mandir Bldg. Vs. Mumbai-400026 Nana Chowk, Mumbai-400007 Pan No. Afupg3313H ("नधा"रती /Assessee) (राज"व /Revenue)

Section 143(3)Section 147Section 148Section 53ESection 54ESection 56

…Ltd. [2007] 294 ITR 310 (Delhi) (paras 10, 28) CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi) [FB] (paras 2, 12, 20, 48) CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) (paras 2, 28) 21 Jayant Manilal Gandhy CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) (para 50) CIT v. P. V. S. Beedies P. Ltd. [1999] 237 ITR 13 (SC) (para 18) CIT (Asst.) v. Rajesh Jhaveri Stock Brokers P. Ltd. [2007] 291 ITR 500 (SC) (paras 4, 12) CIT v. Sharma (H. P.) [1980] 122 ITR 675 (Delhi) (para 9) Consolidated Photo and Finvest Ltd. v. Asst.CIT [2006] 281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT [2012]…

R.P. Suvarna, Mumbai vs. CIT (33), Mumbai

The appeal of the assessee is disposed of in terms indicated hereinabove

ITA 5536/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Feb 2016AY 2006-07

Bench: Shri Joginder Singh, Assessment Year: 2006-07 Mr. R. P. Suvarna, Ito-18(3)(3), No.15, Rajanigandha Apts. Mumbai बनाम/ T.H. Kataria Marg, Mahim, Vs. Mumbai-400016 "नधा"रती / Assessee राज"व / Revenue P.A. No.Anbps3240G

Section 143(1)Section 143(3)Section 50C

…hi) (para 14) CIT v. Eicher Ltd. [2007] 294 ITR 310 (Delhi) (paras 10, 28) CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi) [FB] (paras 2, 12, 20, 48) CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) (paras 2, 28) CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) (para 50) CIT v. P. V. S. Beedies P. Ltd. [1999] 237 ITR 13 (SC) (para 18) CIT (Asst.) v. Rajesh Jhaveri Stock Brokers P. Ltd. [2007] 291 ITR 500 (SC) (paras 4, 12) CIT v. Sharma (H. P.) [1980] 122 ITR 675 (Delhi) (para 9) Consolidated Photo and Finvest Ltd. v. Asst.CIT [2006] 281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT [2012] 348…

The commissioner of Income Tax vs. M/s.M.Narayana Choudary and Others

In the result, for the above reasons, we set aside the orders

ITTA/208/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

ITTA/240/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

The Commissioner of Income Tax vs. M/s.G.V.Krishna Reddy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/151/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

Commissisoner of I.T. Rajahmundry vs. M/S.Y Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

ITTA/141/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/294/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

Commr.of I.T. Rkajahmundry vs. T.Rami Reddy and Ors

In the result, for the above reasons, we set aside the orders

ITTA/77/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

The Commissioner of income tax vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

ITTA/197/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

ITTA/126/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

ITTA/302/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

Commissioner of Income Tax, Rajahmundry vs. m/s Ganesh Arrack Contractors

In the result, for the above reasons, we set aside the orders

ITTA/305/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

The Commissioner of Income tax vs. M/s.V.Satyanrayana AND Others

In the result, for the above reasons, we set aside the orders

ITTA/227/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

Commissioner Ofincoemetax vs. M/S. V.Satyanarayana and Others

In the result, for the above reasons, we set aside the orders

ITTA/170/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

Commissioner of Income Tax vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

ITTA/169/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…

Commissioner of Income Tax vs. M/S G.R.K.Prasad and Others

In the result, for the above reasons, we set aside the orders

ITTA/333/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…____________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June , 2011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1…