Tax Officer (1991) 190 ITR 464 (Ker) and Commissioner of Agricultural Income Tax Officer v. Kappurmalai Estate

234 ITR 187High Court1998#3844 most cited

What is Tax Officer (1991) 190 ITR 464 (Ker) and Commissioner of Agricultural Income Tax Officer v. Kappurmalai Estate authority for?

An assessment order dispatched after the prescribed time limit is time-barred and void, even if the dispatch date is before the period of limitation for service.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

K. Joseph v. Agricultural Income Tax Officer · Commissioner of Agricultural Income Tax Officer v. Kappurmalai Estate · section 143(3) · section 153 · time barred assessment · assessment order dispatched late · void assessment

Sections most often in play

Section 143(3)Section 153Section 153ASection 153BSection 271(1)(c)Section 132Section 144Section 153C

Issues it is cited on

impermissible avoidance arrangementsection 245hsection 245hawarrant of authorisationsection 245csection 153(2a)section 153(c)section 90asection 202section 245dsection 144basection 142a

Judgments citing Tax Officer (1991) 190 ITR 464 (Ker) and Commissioner of Agricultural Income Tax Officer v. Kappurmalai Estate

WRITEMEN MEDIA PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER,WARD-7(1)(3), BENGALURU

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1516/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore
Section 115JSection 143(3)Section 153Section 56(2)(viib)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. Writemen Media Pvt. Ltd., Vs. ITo, No.57, 4th Main, MLA Layout, Ward – 7(1)(3), R.T.Nagar, Bengaluru. Bengaluru – 560032. PAN : AABCW 1035 H APPELLANT RESPONDENT Assessee by : Shri. Ravishankar, Advocate Revenue by : Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 28.07.2025 Date of Pronouncement : 31.07.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal filed by the assessee against the Order pa…

M/S. ROSEWOOD MERCANTILE PVT. LTD..,KOLKATA vs. I.T.O., WARD-3(2), KOLKATA, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 582/KOL/2022[2010-2011]Status: DisposedITAT Kolkata31 Jan 2025AY 2010-2011

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri C. Roy, ARFor Respondent: Shri Praveen Kishore, CIT DR
Section 133(6)Section 143(1)Section 147Section 263

…h it was dated 30th December, 2016. Relying on decisions in CIT v. BJN Hotels Ltd. (2017) 79 taxmann.com 336 (Kar); K. Joseph v. Agricultural Income Tax Officer (1991) 190 ITR 464 (Ker) and Commissioner of Agricultural Income Tax Officer v. Kappurmalai Estate 234 ITR 187 (Ker), the ITAT came to the conclusion that the order of assessment had to be made on or before 31st December, 2016 and since it was dispatched only on 7th January, 2017 and delivered to the Assessee on 9th January, 2017 it the time barred. 6. Mr. Chimanka, learned counsel for the Revenue places before the Court copies of the judgment of the Calc…

M/S. ROSEWOOD MERCANTILE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 3(2), KOLKATA, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 581/KOL/2022[2010-2011]Status: DisposedITAT Kolkata31 Jan 2025AY 2010-2011

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri C. Roy, ARFor Respondent: Shri Praveen Kishore, CIT DR
Section 133(6)Section 143(1)Section 147Section 263

…h it was dated 30th December, 2016. Relying on decisions in CIT v. BJN Hotels Ltd. (2017) 79 taxmann.com 336 (Kar); K. Joseph v. Agricultural Income Tax Officer (1991) 190 ITR 464 (Ker) and Commissioner of Agricultural Income Tax Officer v. Kappurmalai Estate 234 ITR 187 (Ker), the ITAT came to the conclusion that the order of assessment had to be made on or before 31st December, 2016 and since it was dispatched only on 7th January, 2017 and delivered to the Assessee on 9th January, 2017 it the time barred. 6. Mr. Chimanka, learned counsel for the Revenue places before the Court copies of the judgment of the Calc…

DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

In the result, the appeals filed by the Revenue in I

ITA 445/CHNY/2019[2015-16]Status: DisposedITAT Chennai25 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of M/s.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad…

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

ITA 442/CHNY/2019[2015-16]Status: DisposedITAT Chennai25 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of M/s.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad…

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

ITA 441/CHNY/2019[2014-15]Status: DisposedITAT Chennai25 Oct 2024AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of M/s.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad…

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

ITA 364/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of M/s.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad…

DCIT, CENTRAL CIRCLE-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

ITA 363/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of Income Tax, Central Circle-2, Madurai M/s.Achu Traders, No. 11/1288, M.Pudur Main Road, Vs. Govindapuram Post, Palakk…

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

ITA 362/CHNY/2019[2015-16]Status: DisposedITAT Chennai25 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of Income Tax, Central Circle-2, Madurai M/s.Achu Traders, No. 11/1288, M.Pudur Main Road, Vs. Govindapuram Post, Palakk…

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the appeals filed by the Revenue in I

ITA 360/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of M/s.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad…

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the appeals filed by the Revenue in I

ITA 359/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of M/s.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad…

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

ITA 358/CHNY/2019[2015-16]Status: DisposedITAT Chennai25 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of Income Tax, Central Circle-2, Madurai M/s.Achu Traders, No. 11/1288, M.Pudur Main Road, Govindapuram Post, Palakkad,…

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

ITA 357/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of M/s.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad…

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

ITA 356/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & CO 32, 33, 34, & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of Income Tax, Central Circle-2, Madurai M/s.Achu Traders, No. 11/1288, M.Pudur Main Road, Vs. Govindapuram Post, Palakk…

INSTRUMENTATION LABORATORY INDIA PVT LTD.,NEW DELHI vs. DCIT, CIRCLE 10(2), NEW DELHI

In the result, the Appeal of the assessee is partly allowed

ITA 2051/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Apr 2024AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Yogesh Kumar U.S.Instrumentation Laboratory Vs. Dcit India Pvt. Ltd. Circle 10(2) 1471-1476, 14Th Floor, New Delhi Aggarwal Millennium Tower- 2, Netaji Subhash Place, Pitampura, New Delhi Pan: Aabci6557N Appellant Respondent

Section 143Section 143(3)Section 153Section 234BSection 234CSection 271

…1 Instrumentation Laboratory India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER Instrumentation Laboratory Vs. DCIT India Pvt. Ltd. Circle 10(2) 1471-1476, 14th Floor, New Delhi Aggarwal Millennium Tower- 2, Netaji Subhash Place, Pitampura, New Delhi PAN: AABCI6557N Appellant Respondent Assessee by Shri Rajiv Saxena, Ms. Sumangla Saxena, Sh. Abhishek Verma, Advs and Sh. Mayank Goyal, CA Revenue by Ms. Indu Bala Saini, Sr. DR Date of Hearing 01/04/2024 Date of Pronouncement 19/04…

SHRI. RAHUL UDAYASHANKAR ,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result the appeal of the assessee is partly allowed

ITA 869/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jan 2024AY 2017-18

Bench: Shri Chandra Poojariassessment Year : 2017-18

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept
Section 11Section 143Section 250Section 69A

…CIT Vs. Purshottamdas T Patel (1994) 209 ITR 52 (Guj). c. Baba Ji Rice Mills Vs. State of Punjab (2012) 41 PHT 197 (PVT) d. K.Joseph Jacob Vs. Agricultural Income-tax Officer 190 ITR 464 (Ker). e. Commissioner of Agricultural Income-tax Vs. Kappumalai Estate 234 ITR 187 (Ker). f. Shanthilal Godawat Et others Vs. ACIT, ITAT, Jodhpur Bench (2009) 30 DTR 413. g. Kanubhai M.Patel (HUF) Vs. Hiren Bhatt or his successors to office 334 ITR 25 (Guj). h. Government wood workshop v. State of Kerala (1998) 69 STC 62. i. State of Punjab V. Khemi Ram AIR 1970 SC 214. 11.7 In view of the above submissions, the Assessee submit…

ALKA CHATURVEDI,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2488/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…iance was placed the judgment of Hon’ble Supreme Court of India in State of Andhra Pradesh Vs. M. Ramakishitah & co. (1994) 93 STC 406 (SC,) CIT vs. Rai Bahadur Kishore Chand And Sons in ITA no. 522 of 2007 dated 13.03.2008, CAGIT Vs. Kappumalai Estate (1998) 234 ITR 187 (Ker.), Government Wood Works Vs. State of Kerala (1988) 69 STC 62 (Ker) and CIT & Anr. Vs. BJN Hotels Ltd. [2016] 382 ITR 110 (Karn), Kanubhai M. Patel (HUF) V Hiren Bhatt (2011) 334 ITR 25 (Guj.) to submit that if the assessment order are not served before time barring date of assessment then they are considered to be non-est. Reliance in this…

MALLIKA CHATURVEDI,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2487/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…iance was placed the judgment of Hon’ble Supreme Court of India in State of Andhra Pradesh Vs. M. Ramakishitah & co. (1994) 93 STC 406 (SC,) CIT vs. Rai Bahadur Kishore Chand And Sons in ITA no. 522 of 2007 dated 13.03.2008, CAGIT Vs. Kappumalai Estate (1998) 234 ITR 187 (Ker.), Government Wood Works Vs. State of Kerala (1988) 69 STC 62 (Ker) and CIT & Anr. Vs. BJN Hotels Ltd. [2016] 382 ITR 110 (Karn), Kanubhai M. Patel (HUF) V Hiren Bhatt (2011) 334 ITR 25 (Guj.) to submit that if the assessment order are not served before time barring date of assessment then they are considered to be non-est. Reliance in this…

ABHIMANYU CHATURVEDI,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2486/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…iance was placed the judgment of Hon’ble Supreme Court of India in State of Andhra Pradesh Vs. M. Ramakishitah & co. (1994) 93 STC 406 (SC,) CIT vs. Rai Bahadur Kishore Chand And Sons in ITA no. 522 of 2007 dated 13.03.2008, CAGIT Vs. Kappumalai Estate (1998) 234 ITR 187 (Ker.), Government Wood Works Vs. State of Kerala (1988) 69 STC 62 (Ker) and CIT & Anr. Vs. BJN Hotels Ltd. [2016] 382 ITR 110 (Karn), Kanubhai M. Patel (HUF) V Hiren Bhatt (2011) 334 ITR 25 (Guj.) to submit that if the assessment order are not served before time barring date of assessment then they are considered to be non-est. Reliance in this…

SRI. KULLACHARI PUTTAMMA NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, the appeal filed by the assessee is partly allowed

ITA 951/BANG/2022[2011-12]Status: DisposedITAT Bangalore06 Feb 2023AY 2011-12

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri V. Chandrashekar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 132Section 132(1)(a)Section 132(2)Section 153ASection 250

…rescribed time u/s. 153 of the I.T.Act, (though the assessment order was passed within the time) the assessment has become time barred. 11. The Hon’ble Kerala High Court in the case of Commissioner of Agricultural Income tax vs. Kappumalai Estate reported in 234 ITR 187(Ker.) had held to make the order complete and effective, it should be be issued so as to be 10 ITA No.951/Bang/2022. Sri Kullachari Puttamma Nanjundi Viswakarma beyond the control of the authority concerned, for any possible change or modification. This should have been done within the prescribed time, though the actual service of the order may b…

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