S.R. Koshti v. CIT

276 ITR 165High Court2005#414 most cited

What is S.R. Koshti v. CIT authority for?

Tax authorities have an obligation to act in accordance with law and assist assessees who are over-assessed due to mistake, misconception, or lack of proper instruction, ensuring only legitimate taxes are collected.

217

judgments rely on this decision, according to BharatTax’s citation analysis of 367,244 Indian tax judgments — from 2015 to 2026.

Also referred to as

S.R. Koshti v. CIT · assessment procedure · over-assessment · assistance to assessee · correct tax collection · authorities under the Act

Also reported as

146 Taxmann 335

Sections most often in play

Section 143(3)Section 153ASection 153CSection 132Section 132(4)Section 147Section 131(1A)Section 142(1)

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18statement under section 132(4)section 149(1)(b)

Judgments citing S.R. Koshti v. CIT

Harpreet Kaur Kaushik Manek, Bhavnagar vs. The Dy.CIT., Circle-1, Bhavnagar

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 109/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2011-12

Section 133(6)Section 139Section 142(1)Section 147Section 148Section 234ASection 271(1)(c)Section 69

…e Hon’ble Apex Corut in case of Jute Corporation of India vs. CIT, 187 ITR 688 (SC) and National Thermal Power Corporation vs. CIT, 229 ITR 383 (SC). The Ld. AR also relied upon the Hon’ble Gujrat High Court’s decision in the case of S.R. koshti vs CIT (2005) 276 ITR 165, CIT vs Mitesh Impex (2014) 367 ITR 85 and PCIT vs UTI Bank (2017) 398 ITR 514. 6. The Ld. DR submitted that the Assessing Officer has not disputed as to what exactly the money in respect of margin as the same was not explained by the assessee and the Assessing Officer, despite asking for the documentary evidence, was not given the ledger to expl…

Vyavasaya Seva Sahakari Sangha, Chikkmagalur vs. Income Tax Officer, Ward-1, Chikkamangalur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1337/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Oct 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmedassessment Year: 2018-19

For Appellant: Shri Monish Sowkar, AdvocateFor Respondent: Shri V Parithivel, JCIT (DR)
Section 10Section 154Section 264Section 264(1)Section 69ASection 80P(2)(a)

…he assessee does not co-operate, revenue authorities are not authorized to frame the assessment in arbitrary manner. In holding so, we draw support and guidance from the judgment of the Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in 276 ITR 165 wherein it was held as under: 18. The position is, therefore, that, regardless of whether the revised return was filed or not, once an assessee is in a position to show that the assessee has been over-assessed under the provisions of the Act, regardless of whether the over- assessment is as a result of assessee’s own mistake or otherwise, the CIT…

Gujarat State Electricity Corporation Ltd., Baroda vs. The Dy.CIT, Circle-1(1), Baroda

ITA 2842/AHD/2015[2004-05]Status: DisposedITAT Ahmedabad26 Sept 2024AY 2004-05

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 2841 & 2842/Ahd/2015 िनधा"रण वष" /Assessment Years : 2002-03 & 204-05 Gujarat State Electricity The Dcit बनाम/ Corporation Ltd. Circle-1(1) V/S. Sardar Patel Vidhyut Bhavan Baroda Race Course Circle Alkapuri, Baroda – 390 007 (अपीलाथ$/ Appellant) (&' यथ$/ Respondent) "थायी लेखा सं./Pan: Aaacg 6864 F

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Prithviraj Meena, CIT-DR &
Section 115JSection 143(3)Section 2Section 254

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos. 2841 & 2842/Ahd/2015 िनधा"रण वष" /Assessment Years : 2002-03 & 204-05 Gujarat State Electricity The DCIT बनाम/ Corporation Ltd. Circle-1(1) v/s. Sardar Patel Vidhyut Bhavan Baroda Race Course Circle Alkapuri, Baroda – 390 007 (अपीलाथ$/ Appellant) (&' यथ$/ Respondent) "थायी लेखा सं./PAN: AAACG 6864 F…

Gujarat State Electricity Corporation Ltd., Baroda vs. The Dy.CIT, Circle-1(1), Baroda

ITA 2841/AHD/2015[2002-03]Status: DisposedITAT Ahmedabad26 Sept 2024AY 2002-03

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 2841 & 2842/Ahd/2015 िनधा"रण वष" /Assessment Years : 2002-03 & 204-05 Gujarat State Electricity The Dcit बनाम/ Corporation Ltd. Circle-1(1) V/S. Sardar Patel Vidhyut Bhavan Baroda Race Course Circle Alkapuri, Baroda – 390 007 (अपीलाथ$/ Appellant) (&' यथ$/ Respondent) "थायी लेखा सं./Pan: Aaacg 6864 F

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Prithviraj Meena, CIT-DR &
Section 115JSection 143(3)Section 2Section 254

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos. 2841 & 2842/Ahd/2015 िनधा"रण वष" /Assessment Years : 2002-03 & 204-05 Gujarat State Electricity The DCIT बनाम/ Corporation Ltd. Circle-1(1) v/s. Sardar Patel Vidhyut Bhavan Baroda Race Course Circle Alkapuri, Baroda – 390 007 (अपीलाथ$/ Appellant) (&' यथ$/ Respondent) "थायी लेखा सं./PAN: AAACG 6864 F…

Manjunath B, Bangalore vs. Income Tax Officer, Ward-1, Ramnagar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1284/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 Sept 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Thirumala Naidu, CAFor Respondent: Shri Subramanian S, CIT (DR)

…. AR appeals to us that the assessee has a strong case on merit. In our considered view, a meritorious case should not be dismissed on account of technical lapses. We also note that the Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in 276 ITR 165 has held as under: 18. The position is, therefore, that, regardless of whether the revised return was filed or not, once an assessee is in a position to show that the assessee has been over-assessed under the provisions of the Act, regardless of whether the over- assessment is as a result of assessee’s own mistake or otherwise, the CIT has the po…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 49/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 48/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 46/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…ITR 746 (SC). He submitted that AO was duty bound to give relief to the assessee wherever due even if it was not claimed by the assessee, for which, he relied on the decision of Hon’ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in (2205) 276 ITR 165 (Guj.). The Ld. SR. Counsel vehemently contended that the Ld. CIT(A) was not justified in adopting Nil amount in place of losses, which has resulted in denial of benefit of carry forward and set off of such losses in the succeeding years. 81. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the assessee and his wife were settlor of…