SVK Minerals v. DCIT

184 DTR 36Reported decision2019#23250 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 382,770 Indian tax judgments — from 2022 to 2022.

Also reported as

311 CTR 789411 ITR 709
Read the full judgment

Issues it is cited on

section 2(7)section 45(2)section 145(1)section 14(1)section 211section 2(47)(v)section 145(2)section 52section 53aproject completion methodsection 53section 34(1)

Judgments citing SVK Minerals v. DCIT

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…d must be prepared by the Assessing Officer before he transmits the records to the Assessing Officer who has jurisdiction over such other person. Not furnishing the reasons for satisfaction renders the entire proceedings invalid: • SVK Minerals v. DCIT (2019) 411 ITR 709/ 311 CTR 789 / 184 DTR 36 (Karn.)(HC) • Shyamraj Singh v. DCIT (2019) 411 ITR 709/ 311 CTR 789/184 DTR 36 (Karn.)(HC) 12.23 It may be submitted here that the filing of the return of income in response to notice u/s. 153C and participation in assessment proceedings does not disentitle the Respondent to question the assumption of jurisdiction in th…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…pared by the Assessing Officer before he transmits the records to the Assessing Officer who has jurisdiction over such other person. Not furnishing the reasons for satisfaction renders the entire proceedings invalid: • SVK Minerals v. DCIT (2019) 411 ITR 709/ 311 CTR 789 / 184 DTR 36 (Karn.)(HC) • Shyamraj Singh v. DCIT (2019) 411 ITR 709/ 311 CTR 789/184 DTR 36 (Karn.)(HC) 12.23 It may be submitted here that the filing of the return of income in response to notice u/s. 153C and participation in assessment proceedings does not disentitle the Respondent to question the assumption of jurisdiction in the present pro…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…pared by the Assessing Officer before he transmits the records to the Assessing Officer who has jurisdiction over such other person. Not furnishing the reasons for satisfaction renders the entire proceedings invalid: • SVK Minerals v. DCIT (2019) 411 ITR 709/ 311 CTR 789 / 184 DTR 36 (Karn.)(HC) • Shyamraj Singh v. DCIT (2019) 411 ITR 709/ 311 CTR 789/184 DTR 36 (Karn.)(HC) 12.23 It may be submitted here that the filing of the return of income in response to notice u/s. 153C and participation in assessment proceedings does not disentitle the Respondent to question the assumption of jurisdiction in the present pro…

SVK Minerals v. DCIT (184 DTR 36) — Cited in 3 Judgments | BharatTax