Rupa Shyamsundar Dhumatkar v. ACIT (W.P.No. 404 of

45 SOT 113Income Tax Appellate Tribunal2011#20886 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2015 to 2019.

Judgments citing Rupa Shyamsundar Dhumatkar v. ACIT (W.P.No. 404 of

Samadhan Krishna Katekar, Raigad vs. ITO WD 3 Panvel, Navi Mumbai

In the result the ground No

ITA 3112/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 Jun 2019AY 2008-09

Bench: Shri Pawan Singh & Shri M. Balaganeshmr. Samadhan Krishna Ito. Ward-3, Katekar, L/H Of Late Krishna Vs. Panvel Range, Trifed Tower, Kathari Katekar, Opp. Khanda Colony, At Dhutum, Taluka-Uran, Navi Mumbai-410206. District-Raigad. Pan: Azrpk4713E Appellant Respondent Appellant By : Mr. Prakash Pandit (Advocate) Respondent By : Shri Satish Rajore (Sr. Dr) Date Of Hearing : 10.06.2019 Date Of Pronouncement :12.06.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal Under Section 253 Of Income Tax Act (Act) Is Directed Against

For Appellant: Mr. Prakash Pandit (Advocate)For Respondent: Shri Satish Rajore (Sr. DR)
Section 132Section 143Section 143(3)Section 147Section 148Section 2(47)Section 253Section 254(1)

…of the assesses relied upon the decision of Hon’ble Madras High Court in CIT vs. M. Hemanathan (384 ITR 177 (Madras), Hon’ble Bombay High Court in Rupa Shyamsundar Dhumatkar vs. ACIT (W.P.No. 404 of 2019) dated 05.04.2019, ITO vs. Sikandar Lal Jain (2011) 45 SOT 113(TM), Mrs. Jerbanoo N. Wadia vs. ACIT (39 TTJ (Bom) 138, Rashid Lala vs. ITO (77 Taxman.com 39 (Guj.), CIT vs. Rakesh Kumar, Mukesh Kumar (313 ITR 305 (P&H), CIT vs. Suresh Chandra Jaiswal (325 ITR 563) and ITO vs. Ganga Prasad Jaiswal (39 ITD 444 (All.). 11. On the other hand, the ld. DR for the revenue supported the order of lower authoritie…

Shri Ishwarbhai Maganbhai Desai, Ahmedabad vs. The Income Tax Officer, Ward-3, Patan

In the result, appeal of the assessee is allowed

ITA 90/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad12 Apr 2018AY 2008-09

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 90/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09

For Appellant: Shri T.P. Hemani, ARFor Respondent: Shri Prasson Kabra, Sr.DR
Section 142(1)Section 144Section 148Section 158BSection 292BSection 68

…s served upon the deceased person. Assessment order has been passed on the deceased is not sustainable. In support that contentions, he relied upon the following orders of the ITAT: i) Hashmukh K. Barot, IT(SS)A.No.441/Ahd/2011; ii) ITO Vs. Sikander Lal Jain, 45 SOT 113 (Agra)(TM); iii) Mrs.Jerbanoo N. Wadia Vs. ACIT, 36 ITD 185 (Bom) 5. On the other hand, the ld.DR contended that recently Hon’ble Delhi High Court considered this issue in the case of Sky Light Hospitality LLP Vs. ACIT rendered in Writ Petition No.(C) 10870/2017. Hon’ble Delhi High Court has held that section 292B would take care of such type of…

ITO, Rohtak vs. Sh. Ram Kumar, Haryana

In the result, the appeal of the Revenue is dismissed

ITA 1632/DEL/2016[2006-07]Status: DisposedITAT Delhi09 Jan 2017AY 2006-07

Bench: Smt Diva Singh

Section 144Section 148Section 149Section 255(4)

…e Act. 4. Aggrieved by this, the assessee came in appeal before the CIT(A) pleading that Sri Ram Phal had expired on 07.12.2012. Thus, the aforesaid notice issued in the name of a dead person could not be served upon him. Relying on ITO vs Sikandar Lal Jain 45 SOT 113 (Agra)(TM)(Trib.) it was submitted that notice issued in the name of a dead person is not a valid notice in the eyes of law. The following extract of the order from the decision was relied upon:- P.K.Bansal, Accountant Member 1. There being difference of opinion between both the Members constituting the Bench, the matter was referred by Hon’ble…

Asst. CIT, Bangalore vs. Sri. M.R. Seetharama (Indl), Bangalore

In the result, both Revenue’s appeal and the assessee's C

ITA 926/BANG/2014[2004-05]Status: DisposedITAT Bangalore09 Oct 2015AY 2004-05

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Respondent: Shri Anurag Sahay, CIT-III (D.R)
Section 132Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 69A

…case of CIT V Shital Prasad Kharag Prasad (2006) 280 ITR 541, the co-ordinate benches of this Tribunal in the case of Synopsis International Ltd. (supra) and Suez Tractabel SA (supra), and of the Agra Bench of the ITAT in the case of ITO V Sikindar Lal Jain (45 SOT 113), etc; holding as under para 3.10 of the impugned order :- “ 3.10 The gist of the decisions of the Hon'ble Supreme Court in the case of GKN Driveshaft V. ITO (259 ITR 19), Hon'ble High Court of Allahabad in CIT V. Shital Prasad Kharag Prasad (280 ITR 541), Hon'ble ITAT, Bangalore in M/s. Synopsis International Ltd. V DDIT and M/s. Suez Tractable S…

Rupa Shyamsundar Dhumatkar v. ACIT (W.P.No. 404 of (45 SOT 113) — Cited in 4 Judgments | BharatTax