Sumitra Menon v. ACIT

315 ITR 111High Court2009#24433 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 115JBSection 139Section 142(1)Section 143(2)Section 143(3)Section 292BB

Judgments citing Sumitra Menon v. ACIT

ACIT, Central Circle- 2, New Delhi vs. Mideast Integrated Steels Ltd., New Delhi

In the result, assessee’s appeal is partly allowed, whereas,

ITA 991/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

…proceedings. Therefore, infirmity, if any, in the notice issued under section 143(2) of the Act, would get cured in terms of section 292BB of the Act. In support of such contention, he relied upon the following decisions: i. Sumitra Menon Vs. ACIT, [2009] 315 ITR 111 (Madras) ii. Josh Builders & Developers (P.) Ltd. Vs. PCIT, [2016] 389 ITR 314 (P&H) 8. Proceeding further, he submitted, though, the assessee had not filed the return of income prior to issuance of notice under section 143(2) of the Act, however, drawing our attention to letter dated 27.12.2021 of the Assessing Officer, he submitted, notice…

Mideast Integrated Steels Ltd., New Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, assessee’s appeal is partly allowed, whereas,

ITA 269/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

…proceedings. Therefore, infirmity, if any, in the notice issued under section 143(2) of the Act, would get cured in terms of section 292BB of the Act. In support of such contention, he relied upon the following decisions: i. Sumitra Menon Vs. ACIT, [2009] 315 ITR 111 (Madras) ii. Josh Builders & Developers (P.) Ltd. Vs. PCIT, [2016] 389 ITR 314 (P&H) 8. Proceeding further, he submitted, though, the assessee had not filed the return of income prior to issuance of notice under section 143(2) of the Act, however, drawing our attention to letter dated 27.12.2021 of the Assessing Officer, he submitted, notice…

Sh. Yogeshwar Goel, New Delhi vs. ACIT, Noida

Accordingly, appeal filed by the assessee is allowed

ITA 6990/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiyogeshwar Goel, Vs. Acit, C/O Kapil Goel, Adv, F-26/124, Central Circle, Sector-7, Rohini, Noida New Delhi Pan: Acvpg7964N (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 153A

…red to para number 3 of that letter and response to the assessing officer in para number 4. 11. She further relied upon the following judicial precedents to support the case of the revenue a. Padinijrekara Agencies P Ltd VIT 398 ITR 381 b. Sumitra Menon V CIT 315 ITR 111 c. Josh Builders & Developers P Ltd V PCIT 9/9/2016 d. Ashok Chaddha V ITO 337 ITR 399 e. DCIT V K M Nagraj 82 taxann.com 170 f. CIT V Harsingha Gutkha P Ltd 44 taxmann.com 101 g. P M Abdulla ITA 1224/Bang/2012 h. Tarsem Singla V DCIT 385 ITR 138 ( P & H ) 12. She further stated that the honourable Karnataka High Court in the case of CIT vs Shri…

Sumitra Menon v. ACIT (315 ITR 111) — Cited in 3 Judgments | BharatTax