Standard Chartered Finance Limited v. CIT

381 ITR 453Supreme Court of India2016#15760 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 132(2)section 132(1)(a)section 153(a)(1)section 250(1)abatement of assessmentsection 153a proceedingsannual letting valuesection 52section 153(a)section 53aproject completion methodsection 158bd

Judgments citing Standard Chartered Finance Limited v. CIT

The United Theological College, Bangalore vs. Income-Tax Officer, (Exemptions), Ward-2, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 518/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Joseph Vargese, A.RFor Respondent: Shri D.S. Karthik, D.R
Section 11(5)Section 147Section 148Section 250

…tances of the case. Further when there is already an assessment order passed, the notice ought to have been issued to reassess the income of the assessee. The ld. A.R. placed reliance on the following decisions:- i) Standard Chartered Finance Limited Vs. CIT, 381 ITR 453 (SC). ii) CIT Vs. Manjunatha Cotton and Ginning factory (2013) 359 ITR 565 (Kar). iii) Mohd Farhan A. Shaikh v. DCIT (2021) 125 taxmann.com 253 (Bombay). iv) CIT Vs. B.N.Keshav (ITA No.21/2003 dated: 3rd April, 2008. v) CIT Vs. Kurban Ibrahimji Mithiborwala (1971) 82 ITR 821 (SC). 4.10 Further he submitted that the notice issued under section 148…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 107/BANG/2022[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

Shri G Venkatesh vs. The Income Tax Officer

The appeal stands dismissed

ITA/29/2018HC Karnataka13 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 143(1)Section 144Section 147Section 148Section 148(2)Section 260Section 260A

…eliance on the following judgments: 1. Deepak Extrusions (P) Ltd., vs. Deputy Commissioner of Income-tax, Bangalore [(2017) 80 taxmann.com 77 (Karnataka)]; 2. Standard Chartered Finance Ltd., vs. Commissioner of Income-tax, Bangalore [(2016) 381 ITR 453 (SC)]; 3. GKN Driveshafts (India) Ltd., vs. Income-tax Officer [(2003) 259 ITR 19 (SC)]. 6. Learned counsel for the Revenue justifying the impugned order submitted that the Tribunal indeed has directed the Assessing Officer to pass a speaking order on the objections said to have been filed by the appellant – assessee, thereafter to init…

Sri S G Manjunath vs. The Assistant Commissioner of Central Excise

Accordingly, writ petition stands dismissed with

WP/52871/2018HC Karnataka10 Dec 2019

Bench: The Hon’Ble Mrs.Justice S.Sujatha

…ner, which is against Rule - 3 of the Service Tax Rules, 1994. - 7 - It is further submitted that the judgment of the Hon’ble Apex Court in the case of STANDARD CHARTERED FINANCE LTD Vs. COMMISSIONER OF INCOME TAX AND ANOTHER, reported in (2016) 381 ITR 453(SC) was not considered by the Appellate Authority. Hence, the orders/notice impugned at Annexures-A, B, C, D and E deserves to be set aside directing the respondents to refund the amount collected by the authorities relating to the assessment orders in question by way of tax, penalty and interest from the petitioner. 5. Learned couns…

Standard Chartered Finance Limited v. CIT (381 ITR 453) — Cited in 6 Judgments | BharatTax