Yoosuf Sagar Abdulla & Sons (P) Ltd. v. CIT(Ker)

225 ITR 576High Court#12430 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 153a proceedingsexplanation to section 37section 158bdgoing concernprohibited by lawbusiness expediencysection 246section 30section 246asection 200commercial expediencyprincipal commissioner of income-tax

Judgments citing Yoosuf Sagar Abdulla & Sons (P) Ltd. v. CIT(Ker)

Metal Closures Pvt Ltd, Bangalore vs. ACIT, Circle 4(1)(2), Bangalore

In the result, the appeal of the Revenue is treated as allowed for statistical purpose

ITA 941/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2014-15

For Appellant: Sri R.E. Balasubramanyam, A.RFor Respondent: Sri Subramanian S., D.R
Section 148Section 28Section 36(2)(i)

…which it came to knowledge of the assessee. Further, the alleged loss by embezzlement which is not proved cannot be allowed as a detection. Reference could be made to the judgement of Hon’ble Allahabad High Court in the case of CIT Vs. Ashwini Kumar Liladhar 225 ITR 576 (All.) wherein held that: Metal Closures Pvt. Ltd., Bangalore Page 6 of 16 “6. Before endeavouring to answer the aforesaid questions referred to this court, it has to be seen whether the claim of loss was proved by the assessee. No doubt the assessee lodged the first information report in Collectorganj Police Station on December 11, 1965, but it…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 328/BANG/2022[2013-14]Status: DisposedITAT Bangalore07 Oct 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 327/BANG/2022[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 326/BANG/2022[2011-12]Status: DisposedITAT Bangalore07 Oct 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 325/BANG/2022[2010-11]Status: DisposedITAT Bangalore07 Oct 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 324/BANG/2022[2009-10]Status: DisposedITAT Bangalore07 Oct 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 323/BANG/2022[2008-09]Status: DisposedITAT Bangalore07 Oct 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Avijit Dewanjee, Bangalore vs. The Deputy Commissioner of Income Tax Circle-1(1)(2), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 3249/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru
Section 250(4)

…make attempts for recovery of the amount from Smt. K.P. Parvathi. The alleged loss by embezzlement which is not proved cannot be allowed as deduction. Reference is made to the judgment of the Allahabad High Court in the case of CIT v. Ashwani Kumar Liladhar, 225 ITR 576 (All). 22. The assessee relied on CBDT Circular No.139 of 1944 dated 24.5.1944 where it was clarified that the AO has to see that the claim is bonafide and that there is unimpeachable evidence to support the actual loss. Where the ITO is not fully satisfied on these two points, the claim could be refused. In the present case, as noted by the low…

Yoosuf Sagar Abdulla & Sons (P) Ltd. v. CIT(Ker) (225 ITR 576) — Cited in 8 Judgments | BharatTax