Tolins Rubbers v. ACIT

270 ITR 280High Court2004#20330 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2020.

Judgments citing Tolins Rubbers v. ACIT

M/S. LAXMI ROLLING AND STRIPS PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD- 4(1)(1), BANGALORE

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

ITA 2013/BANG/2019[2012-13]Status: DisposedITAT Bangalore28 Jan 2020AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Sri.Ramasubramanian, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR
Section 143(3)Section 147Section 68

…Deputy Commissioner of Income-tax [(2013) 354 ITR 244 (Guj.)] (ii) Ms.Jayanthi Natarajan v. ACIT [(2018) 401 ITR 215 (Mad.)] (iii) Martech Peripherals P. Ltd. v. Deputy Commissioner of Income-tax [(2017) 394 ITR 733 (Mad.)] (iv) Tolins Rubbers v. ACIT [(2004) 270 ITR 280 (Ker.)] (v) Sahkari Khand Udyog Mandal Ltd. v. ACIT [(2015) 370 ITR 107 (Guj.)] 8. The learned Departmental Representative submitted that the violation in the matter of procedure was only an irregularity which could be cured by remitting the matter to the authority and any lapse on the part of the Assessing Officer in disposing of the objection o…

DR.R.P.PATEL,KOTTAYAM vs. THE ACIT, KOTTAYAM

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

ITA 587/COCH/2017[2000-01]Status: DisposedITAT Cochin17 Aug 2018AY 2000-01

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.586 To 588 /Coch/2017 Assessment Years : 1999-2000 To 2001-02 Dr. R.P. Patel, Vs. The Assistant Commissioner Of Hahneman House, Income-Tax, Circle-1, Kottayam. College Road, Kottayam. [Pan: Aevpp 8606G]

Section 148

…ssing Officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years” 5.2 Further, the Jurisdictional High Court in the case of Tolins Rubbers vs. ACIT (270 ITR 280) held that when a notice under section 148 of the Income-tax Act, 1961 was issued, the proper course of action for the noticee is to file a return and if so desires, to seek reasons for issuing notices, and the AO is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of…

DR.R.P.PATEL,KOTTAYAM vs. THE ACIT, KOTTAYAM

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

ITA 586/COCH/2017[1999-2000]Status: DisposedITAT Cochin17 Aug 2018AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.586 To 588 /Coch/2017 Assessment Years : 1999-2000 To 2001-02 Dr. R.P. Patel, Vs. The Assistant Commissioner Of Hahneman House, Income-Tax, Circle-1, Kottayam. College Road, Kottayam. [Pan: Aevpp 8606G]

Section 148

…ssing Officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years” 5.2 Further, the Jurisdictional High Court in the case of Tolins Rubbers vs. ACIT (270 ITR 280) held that when a notice under section 148 of the Income-tax Act, 1961 was issued, the proper course of action for the noticee is to file a return and if so desires, to seek reasons for issuing notices, and the AO is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of…

DR.R.P.PATEL,KOTTAYAM vs. THE ACIT, KOTTAYAM

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

ITA 588/COCH/2017[2001-02]Status: DisposedITAT Cochin17 Aug 2018AY 2001-02

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.586 To 588 /Coch/2017 Assessment Years : 1999-2000 To 2001-02 Dr. R.P. Patel, Vs. The Assistant Commissioner Of Hahneman House, Income-Tax, Circle-1, Kottayam. College Road, Kottayam. [Pan: Aevpp 8606G]

Section 148

…ssing Officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years” 5.2 Further, the Jurisdictional High Court in the case of Tolins Rubbers vs. ACIT (270 ITR 280) held that when a notice under section 148 of the Income-tax Act, 1961 was issued, the proper course of action for the noticee is to file a return and if so desires, to seek reasons for issuing notices, and the AO is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of…

Tolins Rubbers v. ACIT (270 ITR 280) — Cited in 4 Judgments | BharatTax