R.H. Dave v. Commissioner of Income-Tax

140 ITR 1035High Court#10407 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing R.H. Dave v. Commissioner of Income-Tax

NARAYAN CHANDRA JANA,PURBA MEDINIPUR vs. ITO, WARD - 27(3), HALDIA, HALDIA

In the result, the appeal of assessee allowed

ITA 1310/KOL/2017[2012-13]Status: DisposedITAT Kolkata22 Sept 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133Section 143(3)Section 44ASection 68Section 69

…e direction of the Ld. CIT(A) to reopen the assessment for preceding two assessment years is against the provision of the Act. We find that the case of the assessee finds support from the order of Hon’ble Calcutta High Court in the case of R. S. Davey Vs. CIT 140 ITR 1035 (Cal) wherein a similar issue relating to scope of power of the first appellate authority has come up for consideration before the Hon’ble Court and it was held by the Court that Ld. CIT(A) was not competent to give direction to AO in respect of an assessment year which is not in appeal before him and the said decision has been followed by Coord…

BHOLARAM MALVIYA ,MUMBAI vs. INCOME TAX OFFICER W-16(1)|(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 5965/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Apr 2023AY 2013-14
For Appellant: Shri Neeraj ManglaFor Respondent: Smt. Vranda U. Matkari (sr. AR)

…ction of the Ld. CIT(A) to the AO to assess the income of the assessee pertaining to the year in which the money was received could not have been done by the Ld. CIT(A) and for that he relied on the following decisions as under:- (a) Mrs. R. H. Dave Vs. CIT [140 ITR 1035 (Cal)] (b) ITO Vs. Murlidhar Bhagwan Das [52 ITR 335 (SC)] (c) N. Kt Sivalingam Chettiar Vs. CIT [66 ITR 586 (SC)] (d) Bakshish Singh Vs. ITO [93 ITR 178 (SC)] 22 A.Y. 2013-14 Bholaram Malviya (e) ITO Vs. Sri Biswajit Chatterjee in ITA. No.565/Kol/2013 dated 10.11.2017 (f) Shri Sanjay Thakur Vs. DCIT in ITA No. 3785/Del/2015 dated 12.07.2018. 1…

M/S. G.S. ATWAL & COMPANY (ENGINEERS) PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 2115/KOL/2019[2008-09]Status: DisposedITAT Kolkata22 Mar 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 148

…lying on subsection (1] of section 150, we find that the said provisions is not relevant in the context of the powers of the Id. CIT(Appeals), since the said powers are governed by section 251 of the Act, which is relevant. In the case of R.S. Davey -vs.-CIT [140 ITR 1035], a similar issue relating to scope of powers of first appellate authority had arisen for the consideration of Hon’ble Calcutta High Court and it was held by the Hon'ble Calcutta High Court that the Id. CIT(Appeals) was not competent to give to the Assessing Officer the direction in respect of an assessment year which was not in appeal before hi…

M/S. G.S. ATWAL & COMPANY (ENGINEERS) PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 2114/KOL/2019[2007-08]Status: DisposedITAT Kolkata22 Mar 2022AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 148

…lying on subsection (1] of section 150, we find that the said provisions is not relevant in the context of the powers of the Id. CIT(Appeals), since the said powers are governed by section 251 of the Act, which is relevant. In the case of R.S. Davey -vs.-CIT [140 ITR 1035], a similar issue relating to scope of powers of first appellate authority had arisen for the consideration of Hon’ble Calcutta High Court and it was held by the Hon'ble Calcutta High Court that the Id. CIT(Appeals) was not competent to give to the Assessing Officer the direction in respect of an assessment year which was not in appeal before hi…

M/S. SAHARA CITY HOMES,BAREILLY vs. INCOME TAX OFFICER - 3(4), RANGE- 3, LUCKNOW

In the result, the appeals of the assessees are partly allowed

ITA 24/LKW/2019[2012-13]Status: DisposedITAT Lucknow31 Jan 2022AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 M/S Sahara City Homes – Bareilly V. Ito-3(4) 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2472C (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Amritsar V. Ito-3(4) 2, Sahara India Centre Lucknow Tan/Pan:Abzfs4654E (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Kanpur(I) V. Acit 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2468Q (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Guwahati V. Acit 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2462E (Appellant) (Respondent)

…wer to give direction to the Assessing Officer for reopening of the completed assessment. Such directions are entirely uncalled for and are required to be expunged. In this respect reliance has been placed on the following case laws: a. Mrs. R. H. Dave v CIT [140 ITR 1035 (Cal)] (ABP 640- 645). b. ITO v Murlidhar Bhagwan Das [52 ITR 335 (SC)] (ABP 646-666). ITA No.24 to 39/LKW/2019 Page 40 of 46 c. N. Kt. Sivalingam Chettiar v CIT [66 ITR 586 (SC)] (ABP 667-671). d. Bakshish Singh v ITO [93 ITR 178 (Cal)] (ABP 721- 729). e. Order of the ITAT, Kolkata Bench, in the case of ITO v. Sri Biswajit Chatterjee in ITA…

M/S. G.S. ATWAL & COMPANY (ENGINEERS) PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1938/KOL/2019[2006-07]Status: DisposedITAT Kolkata18 Jun 2021AY 2006-07

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 143(1)Section 143(3)Section 147Section 148Section 154Section 234DSection 250Section 32(1)(iia)

…nd submitted that the reopening of these assessments based on the directions of the ld. CIT(A) is bad in law. For this proposition, he relied on the judgement of the jurisdictional High Court in the case of R.H. Dave vs. Commissioner of Income-Tax reported in 140 ITR 1035 Cal. He further relied on the decision of the 3 I.T.A. Nos. 1937 & 1938/Kol/2019 Assessment Years: 2005-06 & 2006-07 M/s. G.S. Atwal & Co. (Engg.) Pvt. Ltd. Kolkata ‘D’ Bench of the Tribunal in the case of Shalini Agarwal vs. ITO, Ward-45(4), Kolkata in ITA No. 957/Kol/2017 and submitted that the decision of the Honourable Kolkata High Court has…

M/S. G.S. ATWAL & COMPANY (ENGINEERS) PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1937/KOL/2019[2005-06]Status: DisposedITAT Kolkata18 Jun 2021AY 2005-06

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 143(1)Section 143(3)Section 147Section 148Section 154Section 234DSection 250Section 32(1)(iia)

…nd submitted that the reopening of these assessments based on the directions of the ld. CIT(A) is bad in law. For this proposition, he relied on the judgement of the jurisdictional High Court in the case of R.H. Dave vs. Commissioner of Income-Tax reported in 140 ITR 1035 Cal. He further relied on the decision of the 3 I.T.A. Nos. 1937 & 1938/Kol/2019 Assessment Years: 2005-06 & 2006-07 M/s. G.S. Atwal & Co. (Engg.) Pvt. Ltd. Kolkata ‘D’ Bench of the Tribunal in the case of Shalini Agarwal vs. ITO, Ward-45(4), Kolkata in ITA No. 957/Kol/2017 and submitted that the decision of the Honourable Kolkata High Court has…

SHALINI AGARWAL,KOLKATA vs. ITO, WARD-45(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed as indicated above

ITA 957/KOL/2017[2013-14]Status: DisposedITAT Kolkata18 Jan 2019AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 143(3)Section 50CSection 54Section 54F

…ing on sub-section (1) of section 150, we find that the said provisions is not relevant in the context of the powers of the ld. CIT(Appeals), since the said powers are governed by section 251 of the Act, which is relevant. In the case of R.S. Davey –vs.- CIT [140 ITR 1035], a similar issue relating to scope of powers of first appellate authority had arisen for the consideration of Hon’ble Calcutta High Court and it was held by the Hon’ble Calcutta High Court that the ld. CIT(Appeals) was not competent to give to the Assessing Officer the direction in respect of an assessment year which was not in appeal before hi…

SHREE SHANKAR PLASTIC LTD,MUMBAI vs. ITO 8(3)(1), MUMBAI

ITA 3252/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Apr 2017AY 2009-10
For Appellant: Shri Vijay Mehta-ARFor Respondent: Shri A.K. Nayak-DR
Section 133Section 143(3)Section 147Section 254(1)

…) Pt. Hazari Lal 39 ITR 265 (All.) (d)Laxmi Narain Agarwal 47 ITR 456 (All.) (e) Mathuradas B. Mohta 56 ITR 269 (Bom.) (f) N. Kt. Sivalingam Chettiar 66 ITR 586 (SC) (g)Durga Prasad 57 ITR 583 (All.) (h)Nathalal Dhanjibhai 59 ITR 615 (Guj.) (i) Dave (Mrs. RH) 140 ITR 1035 (Cal.) (j) ITO vs Murlidhar Bhagwan Das 52 ITR 335 (SC) (k)Onkar Nath 64 ITR 347 (All.) (l) CIT vs Hirdey Narain Yogendra Prakash, 82 ITR 136 (All.). (m) CIT vs Rajgarhia (C.M.) 121 ITR 778 (Pat.) (n) Shri Ram Nutrient 14 ITJ 219 (ITAT Indore).(o) Sun Metal Factory (I) (P) Ltd. 124 ITD 14 (Chennai). XXXXX 20. We have heard the rival contention…

SHRI NARAYAN DAS TOLANI,BHOPAL vs. THE ITO 3(1), BHOPAL

In the result, the appeal of the assessee on this ground is allowed

ITA 834/IND/2016[2007-08]Status: DisposedITAT Indore28 Feb 2017AY 2007-08

Bench: Shri C. M. Garg & Shri O.P. Meena

Section 133ASection 142ASection 143(3)Section 150(1)

…preme Court observed that the AAC might hold on the evidence that the income shown by the assessee was not the income of the relevant year and thereby exclude that income from the assessment of the year under appeal. We find that in the case of Dave (Mrs. RH) 140 ITR 1035 (Cal), where assessee’s land was acquired by Government in May 1961 but compensation was received and assessed in assessment year 1971-72 as income from other sources. Ld. CIT(A) while deleting the impugned addition on the ground, inter-alia, held that relevant capital gains had already been taxed in assessment year 1962-63 when land was acquire…