Raja D.V. Seetharamayya Bahadur v. Sixth Wealth-tax Officer

213 ITR 502High Court#19965 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2020.

Judgments citing Raja D.V. Seetharamayya Bahadur v. Sixth Wealth-tax Officer

MIRAH HOSPITALITY & FOOD SOLUTIONS P.LTD,MUMBAI vs. DCIT CEN CIR 2(1), MUMBAI

ITA 4693/MUM/2018[2008-09]Status: DisposedITAT Mumbai24 Sept 2020AY 2008-09

Bench: The Itat In These Cases Against A Common Order Of Learned Cit(A) For A.Y. 2008-09, 2009-10 & 2010-11 Dated 28.5.2018. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of “Hotels & Resorts”, Filed The Return Of Income For The Ay 2009-2010 Declaring The Total Loss Of Rs.43,15,534/- After Set Off Of Ltcg Of Rs. 1,31,36,082/-. Assessee Is A Group Concern Of M/S. Twinkle Group. There Was A Search & Seizure Action On The Said M/S. Twinkle Group U/S 132 Of The Act. Accordingly, In Response To The Notice U/S 153A Of The Act, Assessee Filed The Return Of Income Declaring The Same Total Loss (Rs. (-) 43,15,334/-). Ao Completed The Assessment U/S 143(3) R.W.S 153A Of The Act Determining The Total Loss Of Rs. 3,82,977/- Which Include Certain Disallowances & Rs. 27,68,422/- Is One

Section 115JSection 132Section 143(3)Section 14ASection 153A

…TO 3. 145 ITR 255 (All.) S. P. Kochhar v. ITO 4. 186 ITR 253 (All) Sri Vindhya Vasini Prasad Gupta v. CIT 5. 115 taxmann.com 288 (Guj.) Engineering Professional Co. (P.) Ltd. v. DCIT 6. 268 Taxman 213 (Madras) Neeta Suneel Shah Do. Ramesh Bhai Doshi v. ITO 7. 213 ITR 502 (Madras), Raja DV Seetharamaya v. WTO 8. Furthermore, learned Counsel of the assessee also filed additional ground for A.Ys. 2008-09 & 2009-10 that learned CIT(A) erred was not justified in dismissing the ground No. 2 raised before him as regards the addition of Rs. 15,62,856/- for A.Y. 2008-09 and Rs. 27,68,422/- for A.Y. 2009-10 in the book pr…

M/S CHITRAKALA INVESTMENT TRADE & BUSINESS FINANCE LTD.,,MANIPAL vs. DCIT, UDUPI

In the result, the appeals filed by all the assessees are dismissed

ITA 1324/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…n appeal under section 31 of the Act, to enhance the assessment." 3.5 An identical issue had come up for consideration before the Hon’ble Madras High Court in the case of in the case of Raja D.V. Seetharamayya Bahadur vs. Sixth Wealth-tax Officer reported in 213 ITR 502, wherein the Hon’ble High Court held as under: “As regards the period from 1970-71 to 1975-76 which are covered by the appellate orders noticed earlier, the direction of the appellate authority was to get the agricultural properties valued under section 16A and nothing more. As regards the house property in the city of Madras, there was no direc…

M/S SEA ROCK INVESTMENTS LTD.,,MANIPAL vs. DCIT, UDUPI

In the result, the appeals filed by all the assessees are dismissed

ITA 1323/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…n appeal under section 31 of the Act, to enhance the assessment." 3.5 An identical issue had come up for consideration before the Hon’ble Madras High Court in the case of in the case of Raja D.V. Seetharamayya Bahadur vs. Sixth Wealth-tax Officer reported in 213 ITR 502, wherein the Hon’ble High Court held as under: “As regards the period from 1970-71 to 1975-76 which are covered by the appellate orders noticed earlier, the direction of the appellate authority was to get the agricultural properties valued under section 16A and nothing more. As regards the house property in the city of Madras, there was no direc…

M/S MANGALA INVESTMENTS LTD.,,MANIPAL vs. DCIT, UDUPI

In the result, the appeals filed by all the assessees are dismissed

ITA 1322/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)
Section 2(47)

…n appeal under section 31 of the Act, to enhance the assessment." 3.5 An identical issue had come up for consideration before the Hon’ble Madras High Court in the case of in the case of Raja D.V. Seetharamayya Bahadur vs. Sixth Wealth-tax Officer reported in 213 ITR 502, wherein the Hon’ble High Court held as under: “As regards the period from 1970-71 to 1975-76 which are covered by the appellate orders noticed earlier, the direction of the appellate authority was to get the agricultural properties valued under section 16A and nothing more. As regards the house property in the city of Madras, there was no direc…

Raja D.V. Seetharamayya Bahadur v. Sixth Wealth-tax Officer (213 ITR 502) — Cited in 4 Judgments | BharatTax