Rajalinga Raja v. State of Madras

63 ITR 617Reported decision1967#18215 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Judgments citing Rajalinga Raja v. State of Madras

MOHAMED HANIF RASUL PATEL,,SANGLI vs. INCOME-TAX OFFICER, WARD - 1(5),, SANGLI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1488/PUN/2018[2014-15]Status: DisposedITAT Pune19 Sept 2022AY 2014-15

Bench: Shri S. S. Godara & Shri Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1488/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Mohamed Hanif Rasul Patel, Vs. Ito, Ward-1(5), Sangli. Golibar Road, Near Railway Crossing, Miraj, Sangli. Pan : Abppp5778G Appellant Respondent Assessee By : Shri M. K. Kulkarni Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 15.09.2022 Date Of Pronouncement : 19.09.2022 आदेश / Order Per Dr. Dipak P. Ripote, Am : This Appeal Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-1, Kolhapur Dated 02.07.2018 Emanating From The Order U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961 Passed By Ito, Ward-1(5), Sangli, Dated 18.12.2017. 2. The Grounds Of Appeal Are As Under :- “1. On The Facts & In The Circumstances Of The Case & In Law The A. O. The Assessing Authority & Ld. Cit(A) Was Not Justified In Confirming The Order Of The A.O. When He Passed The Assessment Without Granting Sufficient Opportunity As Mentioned In The Appeal Order Of Cit(A) In His Common Order. The Principles Of Natural Justice Have Been Violated. The Assessment Be Quashed. 2. On The Facts & In The Circumstances Of The Case & In Law The Ld. Cit Was Not Justified In Confirming The Addition Of Rs.

For Appellant: Shri M. K. KulkarniFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)

…stances of the case and in law it is an undisputed fact that the assessee is Agricultural and has no other source of income. The Grapes cultivation is part of agricultural production. The Hon'ble Supreme Court in S. S. Rajalinga Raja v. State of Madras (1967) 63 ITR 617 held "Income arises when commodity is disposal of by sale, consumption or use in manufacture and other processes carried on by assessee qua that commodity. Thus the agricultural income in the year when grapes were used for manufacture of Raisins and not when it was deposited into bank account. This vital aspect has not been considered by both the…

MOHAMED HANIF RASUL PATEL,,SANGLI vs. INCOME-TAX OFFICER, WARD - 1(5),, SANGLI

In the result, all the appeals of assessee are partly allowed

ITA 1477/PUN/2018[2013-14]Status: DisposedITAT Pune20 Mar 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1474 To 1477/Pun/2018 यििाारण वषा / Assessment Years : 2010-11 To 2013-14

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.K. Verma
Section 143(3)

…stances of the case and in law it is an undisputed fact that the assessee is Agricultural and has no other source of income. The Grapes cultivation is part of agricultural production. The Hon'ble Supreme Court in S. S. Rajalinga Raja v. State of Madras (1967) 63 ITR 617 held "Income arises when commodity is disposal of by sale, consumption or use in manufacture and other processes carried on by assessee qua that commodity. Thus the agricultural income in the year when grapes were used for manufacture of Raisins and not when it was deposited into bank account. This vital aspect has not been considered by both the…

MOHAMED HANIF RASUL PATEL,,SANGLI vs. INCOME-TAX OFFICER, WARD - 1(5),, SANGLI

In the result, all the appeals of assessee are partly allowed

ITA 1476/PUN/2018[2012-13]Status: DisposedITAT Pune20 Mar 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1474 To 1477/Pun/2018 यििाारण वषा / Assessment Years : 2010-11 To 2013-14

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.K. Verma
Section 143(3)

…stances of the case and in law it is an undisputed fact that the assessee is Agricultural and has no other source of income. The Grapes cultivation is part of agricultural production. The Hon'ble Supreme Court in S. S. Rajalinga Raja v. State of Madras (1967) 63 ITR 617 held "Income arises when commodity is disposal of by sale, consumption or use in manufacture and other processes carried on by assessee qua that commodity. Thus the agricultural income in the year when grapes were used for manufacture of Raisins and not when it was deposited into bank account. This vital aspect has not been considered by both the…

MOHAMED HANIF RASUL PATEL,,SANGLI vs. INCOME-TAX OFFICER, WARD - 1(5),, SANGLI

In the result, all the appeals of assessee are partly allowed

ITA 1475/PUN/2018[2011-12]Status: DisposedITAT Pune20 Mar 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1474 To 1477/Pun/2018 यििाारण वषा / Assessment Years : 2010-11 To 2013-14

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.K. Verma
Section 143(3)

…stances of the case and in law it is an undisputed fact that the assessee is Agricultural and has no other source of income. The Grapes cultivation is part of agricultural production. The Hon'ble Supreme Court in S. S. Rajalinga Raja v. State of Madras (1967) 63 ITR 617 held "Income arises when commodity is disposal of by sale, consumption or use in manufacture and other processes carried on by assessee qua that commodity. Thus the agricultural income in the year when grapes were used for manufacture of Raisins and not when it was deposited into bank account. This vital aspect has not been considered by both the…

MOHAMED HANIF RASUL PATEL,,SANGLI vs. INCOME-TAX OFFICER, WARD - 1(5),, SANGLI

In the result, all the appeals of assessee are partly allowed

ITA 1474/PUN/2018[2010-11]Status: DisposedITAT Pune20 Mar 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1474 To 1477/Pun/2018 यििाारण वषा / Assessment Years : 2010-11 To 2013-14

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.K. Verma
Section 143(3)

…stances of the case and in law it is an undisputed fact that the assessee is Agricultural and has no other source of income. The Grapes cultivation is part of agricultural production. The Hon'ble Supreme Court in S. S. Rajalinga Raja v. State of Madras (1967) 63 ITR 617 held "Income arises when commodity is disposal of by sale, consumption or use in manufacture and other processes carried on by assessee qua that commodity. Thus the agricultural income in the year when grapes were used for manufacture of Raisins and not when it was deposited into bank account. This vital aspect has not been considered by both the…

Rajalinga Raja v. State of Madras (63 ITR 617) — Cited in 5 Judgments | BharatTax