What is Viswanathan Chettiar v. Commr, of Income Tax, Madras authority for?

The time limit for completing an assessment or reassessment under Section 34(2) of the Income Tax Act, 1922, is calculated from the date the assessment or reassessment is made, not the date it is served on the assessee.

Which sections of the Income Tax Act does Viswanathan Chettiar v. Commr, of Income Tax, Madras come up under?

It is most often cited in judgments turning on Section 153A, Section 153B, Section 153C, Section 40A(3), Section 6DD(k), Section 143(3).

Viswanathan Chettiar v. Commr, of Income Tax, Madras (25 ITR 79)

Q: How many judgments cite Viswanathan Chettiar v. Commr, of Income Tax, Madras?

29 judgments on BharatTax cite Viswanathan Chettiar v. Commr, of Income Tax, Madras (25 ITR 79), spanning 1991 to 2024.

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

ITO-13(2)(1), Mumbai vs. Sethia Infrastructure Pvt. Ltd, Mumbai

In the result, appeal filed by the revenue is allowed

ITA 2739/MUM/2023[2010-11]Status: DisposedITAT Mumbai10 May 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleito-13(2)(1) V. Sethia Infrastructure Pvt. Ltd 701, Central Plaza 147, 1St Floor, Aayakar Bhavan Daftari Road, Malad (East) M. K. Marg, Mumbai Mumbai, Maharashtra -400097 Maharashtra-400020 Pan: Aalcs9354B (Appellant) (Respondent) Assessee Represented By : Jaiprakash Bairaga & Rupa Nanda Department Represented By : Dr. Kishor Dhule

Section 143(2)Section 143(3)Section 68

…nate authority and the ratio of date of the knowledge of the order applicable to an aggrieved party is not applicable for the purpose of exercising suo motu power. Similarly in another decision reported in Viswanathan Chettiar v. Commr, of Income Tax, Madras, 25 ITR 79 Mad, construing the time limit for completion of an assessment under Section 34(2) of the Income Tax Act, 1922, which provided that it shall be made "within four years from the end of the year in which the income, profit and gains were first assessable", it was held that the time limit of four years for exercise of the power should be calculated wi…

Haier Appliances India Private Limited, Delhi vs. DCIT, It & Tp Delhi 2(1)(1), New Delhi

In the result the appeal of the assessee in ITA No

ITA 417/DEL/2022[2017-148]Status: DisposedITAT Delhi17 Oct 2023AY 2017-148

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 143(3)Section 254Section 92BSection 92F

…nate authority and the ratio of date of the knowledge of the order applicable to an aggrieved party is not applicable for the purpose of exercising suo motu power. Similarly in another decision reported in Viswanathan Chettiar v. Commr, of Income Tax, Madras, 25 ITR 79 Mad, construing the time limit for completion of an assessment under Section 34(2) of the Income Tax Act, 1922, which provided that it shall be made "within four years from the end of the year in which the income, profit and gains were first assessable", it was held that the time limit of four years for exercise of the power should be calculated wi…

Opg Securities Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 7, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1885/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Aug 2023AY 2014-15

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2014-15 Opg Securities Pvt. Ltd. Vs Addl. Cit, Opg House, 4/10, Asaf Ali Road, Spl. Range-7, New Delhi – 110 002. New Delhi. Pan: Aaaco1081C

For Appellant: Ms Somya Jain, CAFor Respondent: Ms Raja Rajeswari R, Sr. DR

Section 143(3)Section 14ASection 153(1)Section 36(1)(iii)

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

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

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

Shri Ashokkumar Bhavarlal, Bangalore vs. The Income Tax Officer Ward-1(2)(2), Bangalore

In the result, the appeal of the assessee is allowed on the preliminary ground of limitation

ITA 1541/BANG/2018[2013-14]Status: DisposedITAT Bangalore02 Mar 2021AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14 Shri. Ashok Kumar Bhavarlal, Vs. Income Tax Officer, Prop: Ashok Bankers, Ward – 1(2)(2), #238, Thimmaiah, Road, Bengaluru. Bengaluru – 560 005. Pan : Aaopb 3451 A Appellant Respondent Assessee By : Shri. Shivaprasad Reddy Revenue By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 25.02.2021 Date Of Pronouncement : 03.03.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal Filed By The Assessee Against The Order Of Pr. Cit, Bengaluru-1, Bengaluru, Passed Under Section 263 Of The Income Tax Act, 1961 (The ‘Act’), Relating To Assessment Year 2013-14. 2. The Assessee Is An Individual. In An Order Of Assessment Concluded Under Section 143(3) Of The Act For Assessment Year 2013-14 Dated 29.09.2015 In The Case Of The Assessee, A Sum Of Rs.4,23,825/- Was Added To The Income Declared In The Return Of Income Under The Heard “Capital Gains”. The Cit In Exercise Of His Powers U/S.263 Of The Act Was Of The View That The Aforesaid Order Of The Ao Allowing Deduction To The Assessee Under Section 54/54F Of The Act While Computing Capital Gain Was Erroneous & Page 2 Of 5

For Appellant: Shri. Shivaprasad ReddyFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 263Section 54

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred…

Deputy Commissioner of Income Tax, Circle - Agartala, Agartala vs. Shri Subhajit Paul, Agartala

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA

Section 143(2)Section 143(3)Section 153D

…hat is, the assessment of the income and the determination of the tax payable. It is not necessary that the terms of the order of assessment should, also be communicated to the assessee within that period [Relied on RM.P.R. Viswanathan Chettiar Vs. CIT (1954) 25 ITR 79 (Mad.) approved in CIT Vs. Balkrishna Malhotra (1972) 81 ITR 759 (SC), EsthuriAswathiah Vs. CIT (1963) 50 ITR 764 (Mys.), Badri Prasad Bajoria Vs. CIT (1967) 64 ITR 362 (Cal.) etc.] or that the notice of the demand should also be served on the assessee within that period. [Also relied on Sushil Chandra Ghose Vs. ITO (1959) 35 ITR 379 (Cal.) CAgIT V…

Smt Pushpa S Kudiker, Haveri District vs. The Income Tax Officer Ward-1, Haveri

In the result, the appeal of the assessee is allowed

ITA 1539/BANG/2017[2009-10]Status: DisposedITAT Bangalore04 Sept 2019AY 2009-10

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. P. Renuga Devi, Addl. CIT (D.R)

Section 143(1)Section 143(2)Section 143(3)Section 153(1)Section 250

…ossible change or modification therein. This should be done within the prescribed period, though the actual service of the order may be beyond that period. This aspect of the matter had not come up for consideration in the cases of Viswanaihan Chettiar [1954] 25 ITR 79 (Mad.) and Laxmidas & Co. [1969] 72 ITR 88 (Bom) where the only question dealt with was whether service of the order after the prescribed period rendered it invalid. Unless, therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that 7 the proceedings are barre…

DCIT, Bangalore vs. M/S Globe Transport Corporation, Bangalore

In the result, the appeals of the assessee are allowed, while the appeals by the revenue are dismissed

ITA 645/BANG/2014[2003-04]Status: DisposedITAT Bangalore04 Jan 2019AY 2003-04

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Vikas K. Suryavamshi, Addl.CIT(DR)(ITAT) Bengaluru

Section 143(1)Section 143(3)Section 148Section 153Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 629 to 631/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 M/s. Globe Transport Corporation, Vs. The Assistant Commissioner of # 40, Lakshmi Complex, Income Tax, 4th Floor, K R Road, Fort, Circle 1(1), Bangalore – 560 002. Bangalore. PAN: AABFG 2985M APPELLANT RESPONDENT ITA Nos. 643 to 645/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 The Deputy Commissioner of Vs. M/s. Globe Transport Income Tax, Corporation, Circle 1(1), # 40, Lakshmi Co…

DCIT, Bangalore vs. M/S Globe Transport Corporation, Bangalore

In the result, the appeals of the assessee are allowed, while the appeals by the revenue are dismissed

ITA 644/BANG/2014[2002-03]Status: DisposedITAT Bangalore04 Jan 2019AY 2002-03

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Vikas K. Suryavamshi, Addl.CIT(DR)(ITAT) Bengaluru

Section 143(1)Section 143(3)Section 148Section 153Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 629 to 631/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 M/s. Globe Transport Corporation, Vs. The Assistant Commissioner of # 40, Lakshmi Complex, Income Tax, 4th Floor, K R Road, Fort, Circle 1(1), Bangalore – 560 002. Bangalore. PAN: AABFG 2985M APPELLANT RESPONDENT ITA Nos. 643 to 645/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 The Deputy Commissioner of Vs. M/s. Globe Transport Income Tax, Corporation, Circle 1(1), # 40, Lakshmi Co…

Viswanathan Chettiar v. Commr, of Income Tax, Madras

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Judgments citing Viswanathan Chettiar v. Commr, of Income Tax, Madras

DCIT, Central Cir-2, Madurai vs. J S Nihar Banu, Palakkad

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. J S Nihar Banu, Palakkad

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

ITO-13(2)(1), Mumbai vs. Sethia Infrastructure Pvt. Ltd, Mumbai

Haier Appliances India Private Limited, Delhi vs. DCIT, It & Tp Delhi 2(1)(1), New Delhi

Opg Securities Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 7, New Delhi

Sri. Kullachari Puttamma Nanjundi Vishwakarma, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bengaluru

Shri Ashokkumar Bhavarlal, Bangalore vs. The Income Tax Officer Ward-1(2)(2), Bangalore

Deputy Commissioner of Income Tax, Circle - Agartala, Agartala vs. Shri Subhajit Paul, Agartala

Smt Pushpa S Kudiker, Haveri District vs. The Income Tax Officer Ward-1, Haveri

DCIT, Bangalore vs. M/S Globe Transport Corporation, Bangalore

DCIT, Bangalore vs. M/S Globe Transport Corporation, Bangalore