How many judgments cite South India Club v. Income Tax Officer?

11 judgments on BharatTax cite South India Club v. Income Tax Officer (163 Taxmann.com 479), spanning 2025 to 2025.

Which sections of the Income Tax Act does South India Club v. Income Tax Officer come up under?

It is most often cited in judgments turning on Section 143(1), Section 143(3), Section 10B, Section 139(1), Section 147, Section 148.

South India Club v. Income Tax Officer

163 Taxmann.com 479Reported decision2024#9448 most cited

What is South India Club v. Income Tax Officer authority for?

An order passed under section 143(1) merges with a subsequent regular assessment under section 143(3), allowing arguments related to the section 143(1) order to be raised in appeal under section 143(3).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Also referred to as

South India Club v. Income Tax Officer · section 143(1) · section 143(3) · merger of order · regular assessment · appeal · depreciation on power plant · Delhi Tribunal Bench

Sections most often in play

Section 143(1)Section 143(3)Section 10B Section 139(1)Section 147 Section 148 Section 154 Section 250(1)

Issues it is cited on

retraction of statement section 65b section 65 rejection of books of account deduction u/s 80ia regular assessment loose papers section 145(3)documents seized section 153d unexplained expenditure cross objection

Judgments citing South India Club v. Income Tax Officer

Mantri Cosmos II Owners Welfare Association, Hyderabad vs. ACIT., Circle-6(1), Hyderabad

In the result, both the appeals of the assessee for the A

ITA 21/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Mar 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

…he final order of the assessment, the assessee was entitled to claim deduction u/s 80IB of the I.T. Act, 1961. The learned AR has also relied upon the decision of the Delhi Benches of the Tribunal in case of South India Club vs. Income Tax Officer reported in 163 Taxmann.com 479. 5. On the other hand, the learned DR has submitted that the learned CIT (A) has considered and decided this issue on merits also for the A.Y 2021-22 and followed the judgment of the Hon'ble Supreme Court in case of Pr. CIT vs. Wipro Ltd (446 ITR 1). The Hon'ble Supreme Court in the case of Pr. CIT vs. Wipro Ltd (Supra) has held that the…

Mantri Cosmos II Owners Welfare Association, Hyderabad vs. ACIT., Circle-6(1), Hyderabad

In the result, both the appeals of the assessee for the A

ITA 20/HYD/2025[2020-21]Status: DisposedITAT Hyderabad21 Mar 2025AY 2020-21

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

Deputy Commissioner of Income Tax, Patiala vs. Dsg Papers Pvt. Ltd., Patiala

In the result, respective appeals are disposed off in light of aforesaid direction

ITA 18/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-21

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं/ . ITA NO. 768/Chd/2023 निर्धारण वर्ष / Assessment Year : 2014-15 |The DCIT|बनाम|DSG Papers Pvt. Ltd. |Central Circle, | |#6, Green View Colony |Patiala, Punjab- 147001| |Patiala, Punjab- 147001 |स्थायी लेखा सं/.PAN NO: AACCD1450A|प्रत्यर्थी/Respondent |अपीलार्थी/Appellant| Cross Objection No. 01/Chd/2024 In आयकर अप…