Sushi 1 Kumar v. Commissioner of Income

121 ITR 708Reported decision1980#9550 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2021.

Judgments citing Sushi 1 Kumar v. Commissioner of Income

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…particular section, orders passed whereunder were appealable. In this setting, the use of the phrase “under this Act” should not mean under any individual section or provision of this Act. 5. In the case of Sushi 1 Kumar v. Commissioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of in…