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Documents citing Commissioner Of Income-Tax vs Blue Mountain Engineering Corporation on 1 July, 1977

Commissioner Of Income-Tax vs Murugesa Naicker Mansion on 21 April, 1998

In the case of ITO v. Ch. Atchaiah [1996] 218 ITR 239, the Supreme Court after overruling the Division Bench decision of this court in the case of CIT v. Blue Mountain Engineering Corporation [1978] 112 ITR 839, expressed that a comparison of the provisions of the Indian Income-tax Act, 1922, and the Income-tax Act, 1961, immediately brings out the difference between them.
Madras High Court Cites 11 - Cited by 3 - Full Document

Commissioner Of Income-Tax vs S.R. Kandan Chettiar And Sons on 15 February, 1990

Referring to CIT v. Blue Mountain Engineering Corporation [1978] 112 ITR 839 (Mad), it was pointed out that under the provisions of the Act. The assessment made on the firm as an unregistered firm, after the assessment made earlier in the case of one of the partners, was not legal. We are of the view that the principles enunciated in the aforesaid decision would govern these references as well.
Madras High Court Cites 15 - Cited by 2 - Full Document

V. Sekharaiah vs Income-Tax Officer on 25 May, 1982

We have considered an identical question in CIT v. Blue Mountain Engineering Corporation [1978] 112 ITR 839 (Mad.). We have held therein that with reference to the provisions of the 1961 Act, the assessment made on the firm as an unregistered firm, after the assessment made earlier in the case of one of the partners, was not legal. Though in the present case, the status taken is 'association of persons' there is nothing in principle which would differentiate it from the principle enunciated in the said decision... . (p. 777) The above ruling, undoubtedly supports the contention of the assessee's learned counsel. However, I am not deciding this appeal on the basis of this contention, since it is not necessary to do so, in view of my findings above, that the reassessments themselves are invalid in law.
Income Tax Appellate Tribunal - Hyderabad Cites 16 - Cited by 0 - Full Document

P.M.S. Enterprises vs Income-Tax Officer on 29 March, 2001

For this the learned counsel drew our attention to the case of CIT v. K. Chandrasekaran [1989] 178 ITR (St.) 73 wherein the Supreme Court relying on the said Circular dismissed the S.L.P. of the department against the decision of Madras High Court in the case of CIT v. Blue Mountain Engg. Corpn. [1978] 112 ITR 839, wherein the said principle was reiterated. Thus, it was argued, lhat this clearly established that even the Supreme Court was of the view that the circular of CBDT applied to such a situation. Thus registration could not be denied on this score as well.
Income Tax Appellate Tribunal - Amritsar Cites 17 - Cited by 1 - Full Document

P.M.S. Enterprises vs Income Tax Officer on 29 March, 2001

For this the learned counsel drew our attention to the case of CIT v. K. Chandrasekaran (1989) 178 ITR (St.) 73 wherein the Supreme Court relying on the said circular dismissed the S.L.P. of the department against the decision of Madras High Court in the case of CIT v. Blue Mountain Engg. Corpn. (1978) 112 ITR 839, wherein the said principle was reiterated. Thus, it was argued, that this clearly established that even the Supreme Court was of the view that the circular of Central Board of Direct Taxes applied to such a situation. Thus registration could not be denied on this score as well.
Income Tax Appellate Tribunal - Amritsar Cites 18 - Cited by 0 - Full Document

Vidit Kumar, Ram Krishan Agarwala And ... vs Deputy Commissioner Of Income Tax on 20 January, 2005

25th July, 1989 : Their Lordships S. Ranganathan and T. Kochu Thommen JJ. Dismissed the Department's Special Leave Petition against the judgment dt. 20th Oct., 1986, of the Madras High Court in TC Nos. 338--340 of 1984, whereby the High Court, following CIT v. Blue Mountain Engineering Corporation (1978) 112 ITR 839 (Mad), answered against the Department the question whether, where the ITO had already assessed each member of an AOP (under the 1961 Act), he could again assess the AOP. While dismissing the petition their Lordships made the following order : "In view of the fact that the view taken by the Tribunal is also the view that has been followed since 1966 as per circular of the CBDT, dt. 24th Aug., 1966, extracted in Laxmichand Harjibhai (1981) 128 ITR 747, 751 (Guj), we do not think this is a fit case for interference under Article 136. The Special Leave Petitions are, therefore, dismissed."
Income Tax Appellate Tribunal - Agra Cites 33 - Cited by 1 - Full Document
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