Steel Strips Limited v. ACIT

107 ITR 743High Court1977#14671 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2018.

Judgments citing Steel Strips Limited v. ACIT

R.Smitha Sharma Represented by Dr.P.Venugopal, Visakhapatnam vs. Income Tax Officer, (International Taxation), Visakhapatanam

In the result appeals of the assessee are allowed

ITA 74/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.69/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Pratima Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.70/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Gautam Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.71/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Ujvala Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 148Section 234A

…e of the subsequent amendment made to section 149(3) of I.T.Act. The Ld.AR argued that the amendment was not retrospective, hence, the same cannot be applied in the case of the assessee. The Ld.AR relied on the decision of Steel Strips Limited Vs. ACIT (1995) 211 ITR 1021 (P&H) and Addl.CIT Vs. Watan Mechanical and Turning Works (1977) 107 ITR 743. The Ld.CIT(A) observed that as per explanation to section 149(3), the amendment made by Finance Act, 2012 is applicable to the assessment year beginning on or before 01 April 2012, thus, there is no scope for any confusion or for interpretation giving rise to another v…

R.Mani Kumar Represented by Dr.P.Venugopal, Visakhapatnam vs. Income Tax Officer, (International Taxation), Visakhapatnam

In the result appeals of the assessee are allowed

ITA 73/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.69/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Pratima Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.70/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Gautam Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.71/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Ujvala Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 148Section 234A

…e of the subsequent amendment made to section 149(3) of I.T.Act. The Ld.AR argued that the amendment was not retrospective, hence, the same cannot be applied in the case of the assessee. The Ld.AR relied on the decision of Steel Strips Limited Vs. ACIT (1995) 211 ITR 1021 (P&H) and Addl.CIT Vs. Watan Mechanical and Turning Works (1977) 107 ITR 743. The Ld.CIT(A) observed that as per explanation to section 149(3), the amendment made by Finance Act, 2012 is applicable to the assessment year beginning on or before 01 April 2012, thus, there is no scope for any confusion or for interpretation giving rise to another v…

Lalitha D.V.Rao Represented by Dr.P.Venugopal, Visakhapatnam vs. Income Tax Officer, (International Taxation), Visakhapatnam

In the result appeals of the assessee are allowed

ITA 72/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.69/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Pratima Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.70/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Gautam Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.71/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Ujvala Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 148Section 234A

…e of the subsequent amendment made to section 149(3) of I.T.Act. The Ld.AR argued that the amendment was not retrospective, hence, the same cannot be applied in the case of the assessee. The Ld.AR relied on the decision of Steel Strips Limited Vs. ACIT (1995) 211 ITR 1021 (P&H) and Addl.CIT Vs. Watan Mechanical and Turning Works (1977) 107 ITR 743. The Ld.CIT(A) observed that as per explanation to section 149(3), the amendment made by Finance Act, 2012 is applicable to the assessment year beginning on or before 01 April 2012, thus, there is no scope for any confusion or for interpretation giving rise to another v…

V.Ujavala Rao Represented by Dr.P.Venugopal, Visakhapatnam vs. Income Tax Officer, (International Taxation), Visakhapatnam

In the result appeals of the assessee are allowed

ITA 71/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.69/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Pratima Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.70/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Gautam Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.71/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Ujvala Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 148Section 234A

…e of the subsequent amendment made to section 149(3) of I.T.Act. The Ld.AR argued that the amendment was not retrospective, hence, the same cannot be applied in the case of the assessee. The Ld.AR relied on the decision of Steel Strips Limited Vs. ACIT (1995) 211 ITR 1021 (P&H) and Addl.CIT Vs. Watan Mechanical and Turning Works (1977) 107 ITR 743. The Ld.CIT(A) observed that as per explanation to section 149(3), the amendment made by Finance Act, 2012 is applicable to the assessment year beginning on or before 01 April 2012, thus, there is no scope for any confusion or for interpretation giving rise to another v…

V.Gautam Rao Represented by Dr.P.Venugopal, Visakhpatnam vs. Income Tax Officer, (International Taxation), Visakhapatnam

In the result appeals of the assessee are allowed

ITA 70/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.69/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Pratima Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.70/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Gautam Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.71/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Ujvala Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 148Section 234A

…e of the subsequent amendment made to section 149(3) of I.T.Act. The Ld.AR argued that the amendment was not retrospective, hence, the same cannot be applied in the case of the assessee. The Ld.AR relied on the decision of Steel Strips Limited Vs. ACIT (1995) 211 ITR 1021 (P&H) and Addl.CIT Vs. Watan Mechanical and Turning Works (1977) 107 ITR 743. The Ld.CIT(A) observed that as per explanation to section 149(3), the amendment made by Finance Act, 2012 is applicable to the assessment year beginning on or before 01 April 2012, thus, there is no scope for any confusion or for interpretation giving rise to another v…

V.Pratima Rao, Represented by Dr. P.Venugopal, Visakhapatnam vs. Income Tax Officer, (International Taxation), Visakhapatnam

In the result appeals of the assessee are allowed

ITA 69/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.69/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Pratima Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.70/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Gautam Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.71/Viz/2018 (धनधाारण िर्ा/Assessment Year:2007-08) V.Ujvala Rao Vs. Income Tax Officer Rep. Assessee By Dr.P.Venugopal (International Taxation) 49-35-7, Akkayyapalem Visakhapatnam Visakhapatnam {Pan :Aempp5934Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 148Section 234A

…e of the subsequent amendment made to section 149(3) of I.T.Act. The Ld.AR argued that the amendment was not retrospective, hence, the same cannot be applied in the case of the assessee. The Ld.AR relied on the decision of Steel Strips Limited Vs. ACIT (1995) 211 ITR 1021 (P&H) and Addl.CIT Vs. Watan Mechanical and Turning Works (1977) 107 ITR 743. The Ld.CIT(A) observed that as per explanation to section 149(3), the amendment made by Finance Act, 2012 is applicable to the assessment year beginning on or before 01 April 2012, thus, there is no scope for any confusion or for interpretation giving rise to another v…