S.V. Kondaskar v. V.M. Deshpande

1 SCC 438Reported decision1972#16274 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Also reported as

83 ITR 685

Judgments citing S.V. Kondaskar v. V.M. Deshpande

M/S.G.S. Atwal & Co.(Engg)(P)Ltd, Kolkata vs. DCIT, Cir-11(1), Kolkata

In the result, both the appeals of the assessee are dismissed

ITA 1009/KOL/2023[2018-19]Status: DisposedITAT Kolkata29 Apr 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Soumitra Choudhury, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 201Section 36(1)(va)

…pplicable to the relevant TDS provisions of the Income-tax Act. Even, the Hon'ble Supreme Court in para 28 of the said decision has referred to the another decision of the Hon'ble Supreme Court in the case of S.V. Kondaskar v. V.M. Deshpande [1972] 83 ITR 685/1 SCC 438, wherein, the Hon'ble Supreme Court has held that the Income-tax Act is a complete code with respect to assessment and reassessment of income- tax. 21. At this stage, it is pertinent to mention here, that it is not all type of taxes that are not allowable as deduction under the Income-tax Act, but the question before us is of the allowability of in…

M/S.G.S. Atwal & Co.(Engg) (P)Ltd., Kolkata vs. DCIT, Cir-11(1), Kolkata

In the result, both the appeals of the assessee are dismissed

ITA 1008/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Apr 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Soumitra Choudhury, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 201Section 36(1)(va)

…pplicable to the relevant TDS provisions of the Income-tax Act. Even, the Hon'ble Supreme Court in para 28 of the said decision has referred to the another decision of the Hon'ble Supreme Court in the case of S.V. Kondaskar v. V.M. Deshpande [1972] 83 ITR 685/1 SCC 438, wherein, the Hon'ble Supreme Court has held that the Income-tax Act is a complete code with respect to assessment and reassessment of income- tax. 21. At this stage, it is pertinent to mention here, that it is not all type of taxes that are not allowable as deduction under the Income-tax Act, but the question before us is of the allowability of in…

Nippon Alloys Limited, Kolkata vs. D.C.I.T., Circle-3(1), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 2598/KOL/2019[2015-16]Status: DisposedITAT Kolkata10 Aug 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.2598/Kol/2019 Assessment Year: 2015-16 Nippon Alloys Ltd………………...................................................……Appellant 23A, N.S. Road, 7Th Floor, Room No.31, Kolkata-700001. [Pan: Aabcn1555D] Vs. Dcit, Circle-3(1), Kolkata..............................……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Sunil Kr. Agrawal, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 09, 2023 Date Of Pronouncing The Order : August 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Agitating Against The Additions Made By The Assessing Officer In The Order Dated 19.10.2019 Passed U/S 143(3)/92Ca(3) R.W.S 144C(5) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Earlier, Shri Manish Tiwari, Fca, Had Appeared On Behalf Of The Assessee On Various Dates. On 27.07.2022, Shri Manish Tiwari, Fca, Counsel For The Assessee, Submitted That The Assessee Company Has Gone Into Official Liquidation & Official Liquidator Has Been Appointed. Therefore, Vide Order Dated 27.07.2022, It Was Directed To Issue Fresh Notice To Shri Subodh Kr. Agarwal, Official Liquidator & The Case Was

Section 14Section 143(3)Section 178(6)

…he Insolvency and Bankruptcy Code, 2016].” 7. The Hon’ble Supreme Court in the case of Harshad Shantilal Mehta v. Custodian (1998) 99 Taxman 2016(SC) while relying upon the decision of Hon’ble Supreme Court in the case S.V. Kondaskar v. V.M. Deshpande [1972] 1 SCC 438 has observed as under: “In the case of S.V. Kondaskar v. V.M. Deshpande and Anr. (1972 (1) SCC 438 at page 449) this Court examined the question whether under the Income Tax Act before commencing re-assessment proceedings, leave was required to be taken by the income tax authority of the Company Court under Section 446 of the Companies Act, when t…

M/S Premier Irrigation Adritec (P) Ltd., Kolkata vs. ACIT, Cir-11(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 387/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.387/Kol/2021 Assessment Year: 2014-15 M/s Premier Irrigation Adritec (P) Ltd.….........…..................….……Appellant 17/1C, Alipore Road, Niharika, Kolkata-700027. [PAN: AAFCM4800Q] vs. ACIT, Circle-11(1), Kolkata...…..……....……........…...…...…..…..... Respondent Appearances by: Shri A. K. Tibrewal, FCA, appeared on behalf of the appellant. Smt. Ranu Biswas,…

The Official Liquidator of vs. Registrar of Trade Marks

CA/71/2018HC Karnataka16 Dec 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 151

…1 KLT 801 4. DR. S.P. Bhargava Vs. Haryana Electric Steel Co. Ltd., 1994 SCC Online P&H 395 5. Bacchaj Nahar vs. Nilima Mandal &Anr (2008) 17 SCC 491 6. West Bengal Electricity Vs. CESC Ltd (2002) 8 SCC 715 7. S.V. Kandeakar Vs. V.M. Deshpande, (1972) 1 SCC 438 8. Allahabad Bank Vs. Canara Bank, (2000) 4 SCC 406 9. Ultra (UK) Ltd Vs. Gary Fielding ,Northstar Systems Limited And Seaquest Systems Limited And Ors. AND Northstar Systems Limited (In liquidation) And Seaquest Systems limited (In Liquidation) Vs. Gary John Fielding ,Bcp Plastics Limited And…

DCIT Cir 3(3)(1), Mumbai vs. Anil Dhirajlal Ambani, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3676/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Mar 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Dcit – Circle 3(3)(1) Vs. Shri Anil Dhirajlal Ambani Room No.609, 39, Sea Wind 6Th Floor Cuffe Parade Aayakar Bhavan Colaba, M.K.Road, Mumbai – 400 005 Mumbai – 400 020 Pan/Gir No. Aad[A3703D Appellant) Respondent) ..

Section 143(1)Section 143(2)Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM DCIT – Circle 3(3)(1) Vs. Shri Anil Dhirajlal Ambani Room No.609, 39, Sea Wind 6th Floor Cuffe Parade Aayakar Bhavan Colaba, M.K.Road, Mumbai – 400 005 Mumbai – 400 020 PAN/GIR No. AAD[A3703D Appellant) Respondent) .. Revenue by Shri Abhijit Patankar Assessee by Shri Arvind Sonde Date of Hearing 02/01/2018 Date of Pronouncement 23/03/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A)- 8, Mumbai dated 25/02/2016 for A.Y.2011-12 in the matter…