Smt. A. Sridevi v. ITO

409 ITR 502High Court2018#17873 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2020 to 2024.

Judgments citing Smt. A. Sridevi v. ITO

ACIT, Cent Circle-1, Trichy vs. M/S Mangal & Mangal, Trichy

In the result, appeal filed by the revenue is dismissed

ITA 511/CHNY/2022[2012-13]Status: DisposedITAT Chennai09 Apr 2024AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 511/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13 The Assistant Commissioner Of M/S. Mangal & Mangal, Income Tax, V. 25, N.S.B. Road, Teppakulam, Central Circle -2, Trichy – 620 002. No. 44, Williams Road, [Pan: Aaifm-3378-B] Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate : Shri. Nlay Baran Som, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 06.02.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 147Section 148

…. Therefore, he submitted that the ld. CIT(A) is erred in quashing the reassessment order passed by the AO u/s. 143(3) r.w.s. 147 of the Act. In this regard, he relied upon the decision of Hon’ble Madras High Court in the case of Smt. A. Sridevi vs ITO [2018] 409 ITR 502. The ld. DR, had also :-15-: ITA. No: 511/Chny/2022 relied upon the decision of Hon’ble High Court of Delhi in the case of Honda Siel Power Products Ltd vs DCIT [2012] 340 ITR 53 and CIT vs Shriram Chits (Karnataka) P Ltd [2021] 277 Taxman 224 and also Cairn India Ltd vs DCIT [2021] 283 Taxmann.com 243. 8. The ld. Counsel for the assessee, Shri.…

ACIT, Chennai vs. Sri. K.Srikanth, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1324/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…as also placed by learned CIT-DR on the decision of Hon’ble Supreme Court in the case of Girilal & Co., v. ITO reported in (2016) 387 ITR 122(SC) and also upon the decision of Hon’ble Madras High Court in the case of Smt. A. Sridevi v. ITO reported in (2018)409 ITR 502(Mad. HC) . The learned CIT-DR would also rely on decision of Hon’ble Madras High Court in the case of Jayaram Paper Mills Limited v. CIT reported in (2010) 321 ITR 56(Mad.) . It was submitted by learned CIT-DR that garnishee payments ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 & :- 50 -: to ‘Indian Bank’ is not connected with earnin…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1016/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…as also placed by learned CIT-DR on the decision of Hon’ble Supreme Court in the case of Girilal & Co., v. ITO reported in (2016) 387 ITR 122(SC) and also upon the decision of Hon’ble Madras High Court in the case of Smt. A. Sridevi v. ITO reported in (2018)409 ITR 502(Mad. HC) . The learned CIT-DR would also rely on decision of Hon’ble Madras High Court in the case of Jayaram Paper Mills Limited v. CIT reported in (2010) 321 ITR 56(Mad.) . It was submitted by learned CIT-DR that garnishee payments ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 & :- 50 -: to ‘Indian Bank’ is not connected with earnin…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1015/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…as also placed by learned CIT-DR on the decision of Hon’ble Supreme Court in the case of Girilal & Co., v. ITO reported in (2016) 387 ITR 122(SC) and also upon the decision of Hon’ble Madras High Court in the case of Smt. A. Sridevi v. ITO reported in (2018)409 ITR 502(Mad. HC) . The learned CIT-DR would also rely on decision of Hon’ble Madras High Court in the case of Jayaram Paper Mills Limited v. CIT reported in (2010) 321 ITR 56(Mad.) . It was submitted by learned CIT-DR that garnishee payments ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 & :- 50 -: to ‘Indian Bank’ is not connected with earnin…

Shri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 307/CHNY/2010[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…as also placed by learned CIT-DR on the decision of Hon’ble Supreme Court in the case of Girilal & Co., v. ITO reported in (2016) 387 ITR 122(SC) and also upon the decision of Hon’ble Madras High Court in the case of Smt. A. Sridevi v. ITO reported in (2018)409 ITR 502(Mad. HC) . The learned CIT-DR would also rely on decision of Hon’ble Madras High Court in the case of Jayaram Paper Mills Limited v. CIT reported in (2010) 321 ITR 56(Mad.) . It was submitted by learned CIT-DR that garnishee payments ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 & :- 50 -: to ‘Indian Bank’ is not connected with earnin…

Smt. A. Sridevi v. ITO (409 ITR 502) — Cited in 5 Judgments | BharatTax