Rajaqopala Vandayar v. CIT

184 ITR 450High Court1990#13637 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2023.

Judgments citing Rajaqopala Vandayar v. CIT

Smt. Rathnamma, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bangalore

In the result, appeals of the assessee in ITA Nos

ITA 473/BANG/2023[2018-19]Status: DisposedITAT Bangalore13 Sept 2023AY 2018-19

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Smt. Anitha R., A.RFor Respondent: Shri Nischal B., D.R
Section 132Section 153ASection 292CSection 68

…he accounts reflect the balances that existed at the close of business on that day. The P&L a/c and the balance sheet are not the books of account as contemplated under the provisions of the Act. -s. Rajaqopala Vandayar vs. CIT (1990) 81 CTR (Mad) 195: (1990) 184 ITR 450 (Mad) applied. (Para 6) The assessee firm had explained the source of capital. So, there was an explanation offered by the assessee firm. The said explanation has not been rejected by the AO. Later, the AO examined the partners and the partners had also made explanation in respect of the source for the contribution of the capital to the assessee…

Smt. Rathnamma, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bangalore

In the result, appeals of the assessee in ITA Nos

ITA 472/BANG/2023[2017-18]Status: DisposedITAT Bangalore13 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Smt. Anitha R., A.RFor Respondent: Shri Nischal B., D.R
Section 132Section 153ASection 292CSection 68

…he accounts reflect the balances that existed at the close of business on that day. The P&L a/c and the balance sheet are not the books of account as contemplated under the provisions of the Act. -s. Rajaqopala Vandayar vs. CIT (1990) 81 CTR (Mad) 195: (1990) 184 ITR 450 (Mad) applied. (Para 6) The assessee firm had explained the source of capital. So, there was an explanation offered by the assessee firm. The said explanation has not been rejected by the AO. Later, the AO examined the partners and the partners had also made explanation in respect of the source for the contribution of the capital to the assessee…

Smt. Rathnamma, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bangalore

In the result, appeals of the assessee in ITA Nos

ITA 471/BANG/2023[2016-17]Status: DisposedITAT Bangalore13 Sept 2023AY 2016-17

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Smt. Anitha R., A.RFor Respondent: Shri Nischal B., D.R
Section 132Section 153ASection 292CSection 68

…he accounts reflect the balances that existed at the close of business on that day. The P&L a/c and the balance sheet are not the books of account as contemplated under the provisions of the Act. -s. Rajaqopala Vandayar vs. CIT (1990) 81 CTR (Mad) 195: (1990) 184 ITR 450 (Mad) applied. (Para 6) The assessee firm had explained the source of capital. So, there was an explanation offered by the assessee firm. The said explanation has not been rejected by the AO. Later, the AO examined the partners and the partners had also made explanation in respect of the source for the contribution of the capital to the assessee…

Smt. Rathnamma, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bangalore

In the result, appeals of the assessee in ITA Nos

ITA 470/BANG/2023[2015-16]Status: DisposedITAT Bangalore13 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Smt. Anitha R., A.RFor Respondent: Shri Nischal B., D.R
Section 132Section 153ASection 292CSection 68

…he accounts reflect the balances that existed at the close of business on that day. The P&L a/c and the balance sheet are not the books of account as contemplated under the provisions of the Act. -s. Rajaqopala Vandayar vs. CIT (1990) 81 CTR (Mad) 195: (1990) 184 ITR 450 (Mad) applied. (Para 6) The assessee firm had explained the source of capital. So, there was an explanation offered by the assessee firm. The said explanation has not been rejected by the AO. Later, the AO examined the partners and the partners had also made explanation in respect of the source for the contribution of the capital to the assessee…

Smt. Rathnamma, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bangalore

In the result, appeals of the assessee in ITA Nos

ITA 469/BANG/2023[2014-15]Status: DisposedITAT Bangalore13 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Smt. Anitha R., A.RFor Respondent: Shri Nischal B., D.R
Section 132Section 153ASection 292CSection 68

…he accounts reflect the balances that existed at the close of business on that day. The P&L a/c and the balance sheet are not the books of account as contemplated under the provisions of the Act. -s. Rajaqopala Vandayar vs. CIT (1990) 81 CTR (Mad) 195: (1990) 184 ITR 450 (Mad) applied. (Para 6) The assessee firm had explained the source of capital. So, there was an explanation offered by the assessee firm. The said explanation has not been rejected by the AO. Later, the AO examined the partners and the partners had also made explanation in respect of the source for the contribution of the capital to the assessee…

Smt. Rathnamma, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bangalore

In the result, appeals of the assessee in ITA Nos

ITA 468/BANG/2023[2013-14]Status: DisposedITAT Bangalore13 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Smt. Anitha R., A.RFor Respondent: Shri Nischal B., D.R
Section 132Section 153ASection 292CSection 68

…he accounts reflect the balances that existed at the close of business on that day. The P&L a/c and the balance sheet are not the books of account as contemplated under the provisions of the Act. -s. Rajaqopala Vandayar vs. CIT (1990) 81 CTR (Mad) 195: (1990) 184 ITR 450 (Mad) applied. (Para 6) The assessee firm had explained the source of capital. So, there was an explanation offered by the assessee firm. The said explanation has not been rejected by the AO. Later, the AO examined the partners and the partners had also made explanation in respect of the source for the contribution of the capital to the assessee…

Mr. P. Narasimha Rao, Mangaluru vs. The Deputy Commissioner of Income-Tax, Circle-1(1) & Tps, Mangaluru

In the result, the assessee’s appeal is partly allowed

ITA 840/BANG/2022[201-13]Status: DisposedITAT Bangalore26 May 2023

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012 – 13

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 44A

…he accounts reflect the balances that existed at the close of business on that day. The P&L a/c and the balance sheet are not the books of account as contemplated under the provisions of the Act. -s. Rajaqopala Vandayar vs. CIT (1990) 81 CTR (Mad) 195: (1990) 184 ITR 450 (Mad) applied. (Para 6) The assessee firm had explained the source of capital. So, there was an explanation offered by the assessee firm. The said explanation has not been rejected by the AO. Later, the AO examined the partners and the partners had also made explanation in respect of the source for the contribution of the capital to the assessee…

Rajaqopala Vandayar v. CIT (184 ITR 450) — Cited in 7 Judgments | BharatTax