Viswanathan Chettiar v. Commr, of Income Tax, Madras

25 ITR 79High Court1954#4006 most cited

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.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 1991 to 2024.

Also referred to as

Viswanathan Chettiar v. Commr · of Income Tax · Madras · 25 ITR 79 · Section 34(2) · Income Tax Act 1922 · time limit for assessment · completion of assessment · reassessment · date of assessment · date of service

Sections most often in play

Section 153ASection 153BSection 153CSection 40A(3)Section 6DD(k)Section 143(3)Section 156Section 271(1)(c)

Issues it is cited on

impermissible avoidance arrangementsection 245hsection 245hawarrant of authorisationsection 245csection 153(2a)section 153(c)section 90asection 245dsection 144basection 142asection 129

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

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 643/BANG/2014[2001-02]Status: DisposedITAT Bangalore04 Jan 2019AY 2001-02

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…

M/S Globe Transport Corporaion, Bangalore vs. ACIT, Bangalore

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

ITA 631/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…

M/S Globe Transport Corporaion, Bangalore vs. ACIT, Bangalore

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

ITA 630/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…

M/S Globe Transport Corporaion, Bangalore vs. ACIT, Bangalore

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

ITA 629/BANG/2014[2001-02]Status: DisposedITAT Bangalore04 Jan 2019AY 2001-02

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…

Gurudayal Singh, Keonjhar vs. ACIT, Cuttack

In the result, appeal filed by the revenue is dismissed

ITA 146/CTK/2015[2010-11]Status: DisposedITAT Cuttack29 May 2017AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2007-08

For Appellant: Written submissionFor Respondent: Shri D.K.Pradhan, DR
Section 142(1)Section 144Section 153(1)Section 153(2)

…for restoring the order of the Assessing officer. 7. We perused the written submissions filed by the assessee and judicial decisions supporting the action of the CIT(A). i) Karnani Industrial Bank Ltd., (1978) 113 ITR 380 (Cal) ii) Viswanathan Chettiar, 25 ITR 79 (Mad) iii) N. Subba Rao, 48 ITR 808 (Mys) iv) Badri Prasad Bajoria(1967) 64 ITR 362 (Cal) v) Andhra Pradesh vs M Rama Krishitah & Co. (1994) 93 STCZ 406 (SC) vi) Tulsi Mohyapatra (ITA Nos.412 & 413/CTk/2011) Asse ssment Year : 20 07- 08 vii) Delhi Foot Wear vs Sales Tax Officer order dated 25.9.2014 in W.P(C0 No.2971 of 2009 8. After considerin…

ACIT, Circle-2(2), Cuttack vs. M/S. New Age Data Net Pvt. Ltd, Cuttack

In the result, appeal filed by the revenue is dismissed

ITA 165/CTK/2013[2007-08]Status: DisposedITAT Cuttack12 May 2017AY 2007-08

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2007-08

For Appellant: Written submissionFor Respondent: Shri D.K.Pradhan, DR
Section 142(1)Section 144Section 153(1)Section 153(2)

…for restoring the order of the Assessing officer. 7. We perused the written submissions filed by the assessee and judicial decisions supporting the action of the CIT(A). i) Karnani Industrial Bank Ltd., (1978) 113 ITR 380 (Cal) ii) Viswanathan Chettiar, 25 ITR 79 (Mad) iii) N. Subba Rao, 48 ITR 808 (Mys) iv) Badri Prasad Bajoria(1967) 64 ITR 362 (Cal) v) Andhra Pradesh vs M Rama Krishitah & Co. (1994) 93 STCZ 406 (SC) vi) Tulsi Mohyapatra (ITA Nos.412 & 413/CTk/2011) Asse ssment Year : 20 07- 08 vii) Delhi Foot Wear vs Sales Tax Officer order dated 25.9.2014 in W.P(C0 No.2971 of 2009 8. After considerin…

Deputy Commissioner of Income Tax, Circle-11(4), Bangalore vs. M/S Indo American Hybrid Seeds India P Ltd, Bangalore

ITA 1283/BANG/2014[2009-10]Status: DisposedITAT Bangalore11 Aug 2016AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax, Circle 11(4), Bangalore. … Appellant Vs. M/S.Indo American Hybrid Seeds India Pvt.Ltd. Pb No.7099, 7Th Km, Banashankari-Kengeri Link Road,Channasandra Village, Subramanyapura Po, Bangalore-560001. … Respondent Pa No.Aaaci 4027 J & Cross Objn.No.142/Bang/2015 (In Ita No.1283/Bang/2014) (Assessment Year: 2009-10) (By The Assessee)

For Appellant: Shri S.Annamalai, AdvocateFor Respondent: Shri Sunil Kumar Agarwal,JCIT(DR)
Section 115JSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 148Section 292B

…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…

M/S Haldia Petrochemicals Ltd., Kolkata vs. CIT-IV, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1743/KOL/2013[2008-09]Status: DisposedITAT Kolkata10 Jun 2016AY 2008-09

Bench: : Shri M.Balaganesh & Shri S.S. Viswanethra Ravi

For Appellant: Shri H.Chakraborty, Ld.ARFor Respondent: Shri Niraj Kumar, CIT, Ld. Sr.DR
Section 115JSection 143(2)Section 143(3)Section 263Section 80I

…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 is office within the period prescribed, it has to be held that the proceedings are by limitation…

The Collector of Central Excise, Madras vs. M/S M.M. Rubber & Co

C.A. No.-006071-006071 - 1990Supreme Court04 Sept 1991
For Respondent: M/S. M.M. RUBBER & CO. TAMIL NADU
Section 35ESection 35E(1)Section 35E(3)Section 35E(4)Section 35LSection 3S

…Acquisition Officer & Anr., [1962] 1 SCR 676; Asstt. Transport Commissioner (Administration) U.P. & Ors. v. Sri Nand Singh, [1981] 1 SCR 131; Muthia Chettiar v. CIT, ILR 1951 Mad. 815 and Viswanathan Chettiar v. Commissioner of Income Tax, Madras, 25 ITR 79, referred to. 865 JUDGMENT: CIVIL APPELLATE JURISDICTION: CiVil Appeal No. 6071 (NM) of 1990. From the Order dated 31.5.90 of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/2586/86-C with E/Cross/478/86-C. (Order No. 541/90-C). M. Gauri Shankarmurthy, K. Swamy and P. Parmeshwaran for the Appella…