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

Income tax authorities are obligated to assist assessees who are over-assessed due to mistake, misconception, or lack of proper instruction, ensuring only legitimate taxes are collected.

How many judgments cite S.R. Kosti v. CIT?

47 judgments on BharatTax cite S.R. Kosti v. CIT (77 ITR 237), spanning 2015 to 2025.

Which sections of the Income Tax Act does S.R. Kosti v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 132(4), Section 147, Section 153C, Section 2(47)(v), Section 2(47)(vi).

S.R. Kosti v. CIT (77 ITR 237)

Mokama Munger Highway Limited, Hyderabad vs. Income Tax Officer, Ward-16(4), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2145/HYD/2018[2014-15]Status: DisposedITAT Hyderabad03 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR

Section 143(1)Section 143(2)

…ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos.1729, 2145 & 2146/Hyd/2018 (Assessment Years: 2013-14 to 2015-16) M/s. Mokama Munger Vs Asstt. Commissioner of Highway Ltd Hyderabad Income Tax, Circle 16(2) PAN: AAGCM5878F Hyderabad (Appellant) (Respondent) For Assessee : Shri D.V. Anjaneyulu For Revenue : Shri Y.V.S.T. Sai, (CIT) DR Date of Hearing: 16.04.2019 Date of Pronouncement: 03.07.2019 O R D E R Per Smt. P.…

Mokama Munger Highway Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 1729/HYD/2018[2013-14]Status: DisposedITAT Hyderabad03 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR

Section 143(1)Section 143(2)

…ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos.1729, 2145 & 2146/Hyd/2018 (Assessment Years: 2013-14 to 2015-16) M/s. Mokama Munger Vs Asstt. Commissioner of Highway Ltd Hyderabad Income Tax, Circle 16(2) PAN: AAGCM5878F Hyderabad (Appellant) (Respondent) For Assessee : Shri D.V. Anjaneyulu For Revenue : Shri Y.V.S.T. Sai, (CIT) DR Date of Hearing: 16.04.2019 Date of Pronouncement: 03.07.2019 O R D E R Per Smt. P.…

Valecha Badwani Sendhwa Tollways Limited, Mumbai vs. Principal Commissioner of Income Tax - 11, Mumbai

In the result, the grounds of appeal raised by assessee are allowed

ITA 2848/MUM/2018[2013-14]Status: DisposedITAT Mumbai23 Apr 2019AY 2013-14

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhvalecha Badwani Sendhwa Pcit-11 Tollways Ltd. 4Th Floor, R.No. 417, Aayakar Bhavan, Valecha Chambers, Andheri M.K. Road, Mumbai-400020. New Link Road, Andheri (W), Vs. Mumbai-400053. Pan: Aadcv6105B Appellant Respondent Valecha Lm Tools Pvt. Ltd. Pcit-11 4Th Floor, Valecha Chambers, R.No. 417, Aayakar Bhavan, Andheri New Link Road, M.K. Road, Mumbai-400020. Andheri (W), Vs. Mumbai-400053. Pan: Aadcv2787M Appellant Respondent : Shri Sumant Chadha With Appellant By Mr. Jitendra Trivedi (Ar) Respondent By : Shri S.K. Poddar (Cit-Dr) Date Of Hearing : 01.04.2019 Date Of Pronouncement : 23.04.2019

For Respondent: Shri Sumant Chadha with

Section 143(3)Section 254(1)Section 263Section 32

…required to assist him and ensure that only legitimate taxes dues are collected. While holding so, the Hon'ble Bombay High Court has relied upon the various decisions e.g. S.R. Koshti v. CIT [2005] 276 ITR 165/146 Taxman 335 (Guj), C.P.A. Yoosuf v. ITO [1970] 77 ITR 237 (Ker.), CIT v. Bharat General Reinsurance Co. Ltd. [1971] 81 ITR 303 (Delhi), CIT v. Smt. Archana R. Dhanwatey [1982] 136 ITR 355/[1981] 7 Taxman 121 (Bom.). In view of the above discussed factual and legal position, we have no hesitation to hold that the assessee is entitled to put his alternate claim that the deduction allowable to him may be co…

ITO, W-4, Panchkula vs. Smt. Seema Bishnoi, Panchkula

In the result appeal of the Department is dismissed

ITA 103/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Feb 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargthe Ito Vs. Smt. Seema Bishnoi Ward-4, Panchkula H.No. 906, Sec-08, Panchkula

For Appellant: Shri. A.K. Jindal, CAFor Respondent: Shri. G.S. Phani Kishore, CI TDR

Section 148Section 54BSection 54F

…eing properly instructed is over assessed, the authorities under theAct are required to assist him and ensure that only legitimate taxes due are collected [see S.R. Koshti vs. CIT (2005) 193 CTR (Guj) 518 : (2005) 276 ITR 165 (Guj), CPA. Yoosuf vs. ITO (1970) 77 ITR 237 (Ker), CIT vs. Bharat General Reinsurance Co. Ltd. (1971) 81 ITR 303 (Del), CIT vs. Archana R. Dhanwatey (1981) 24 CTR (Bom) 142 : (1982) 136 ITR 355 (Bom)]. 1. If particular levy is not permitted under the Act, tax cannot be levied applying the doctrine of estoppel [see Dy. CSTvs. Sreeni Printers (1987) 67 SCC 279]. 2. This Court in the case of N…

Thiruvananthapuram Road Development Co. Ltd, Orrissa vs. DCIT 14(3)(1), Mumbai

Appeal of the assessee is disposed of in terms of the order in ITA

ITA 622/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 May 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Thiruvananthapuram Road Dcit-14(3)(1), Development Company Ltd. बनाम/ (Earlier Dcit-10(1), The Il & Fs Financial Centre, Room No.455, 4Th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aacct0547J Assessment Year: 2010-11 Dcit-14(3)(1), Thiruvananthapuram Road (Earlier Dcit-10(1), Development Company Ltd. बनाम/ Room No.455, 4Th Floor, The Il & Fs Financial Vs. Aayakar Bhavan, Centre, Plot No.C-22, M. K. Road, G Block, Bandra Kurla Mumbai-400020 Complex, Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aacct0547J

Section 143Section 253Section 32

…required to assist him and ensure that only legitimate taxes dues are collected. While holding so, the Hon'ble Bombay High Court has relied upon the various decisions e.g. S.R. Koshti v. CIT [2005] 276 ITR 165/146 Taxman 335 (Guj), C.P.A. Yoosuf v. ITO [1970] 77 ITR 237 (Ker.), CIT v. Bharat General Reinsurance Co. Ltd. [1971] 81 ITR 303 (Delhi), CIT v. Smt. Archana R. Dhanwatey [1982] 136 ITR 355/[1981] 7 Taxman 121 (Bom.). In view of the above discussed factual and legal position, we have no hesitation to hold that the assessee is entitled to put his alternate claim that the deduction allowable to him may be co…

DCIT 14(3)(1), Mumbai vs. Thirvanthapuram Road Development Company Ltd, Mumbai

Appeal of the assessee is disposed of in terms of the order in ITA

ITA 4346/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 May 2018AY 2011-12

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Thiruvananthapuram Road Dcit-14(3)(1), Development Company Ltd. बनाम/ (Earlier Dcit-10(1), The Il & Fs Financial Centre, Room No.455, 4Th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aacct0547J Assessment Year: 2010-11 Dcit-14(3)(1), Thiruvananthapuram Road (Earlier Dcit-10(1), Development Company Ltd. बनाम/ Room No.455, 4Th Floor, The Il & Fs Financial Vs. Aayakar Bhavan, Centre, Plot No.C-22, M. K. Road, G Block, Bandra Kurla Mumbai-400020 Complex, Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aacct0547J

Section 143Section 253Section 32

…required to assist him and ensure that only legitimate taxes dues are collected. While holding so, the Hon'ble Bombay High Court has relied upon the various decisions e.g. S.R. Koshti v. CIT [2005] 276 ITR 165/146 Taxman 335 (Guj), C.P.A. Yoosuf v. ITO [1970] 77 ITR 237 (Ker.), CIT v. Bharat General Reinsurance Co. Ltd. [1971] 81 ITR 303 (Delhi), CIT v. Smt. Archana R. Dhanwatey [1982] 136 ITR 355/[1981] 7 Taxman 121 (Bom.). In view of the above discussed factual and legal position, we have no hesitation to hold that the assessee is entitled to put his alternate claim that the deduction allowable to him may be co…