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Documents citing Suresh J Kothari Huf, Bangalore vs Income Tax Officer, Ward - 2(2)(1), ... on 31 July, 2019

Likith Kothari , Bangalore vs Income Tax Officer Ward-2(2)(1), ... on 30 September, 2020

681 & 661/Bang/2019 dated 17.01.2020, copy on pages 18 to 25 of the Case law Compilation and he pointed out that in this case, the tribunal followed the same tribunal order rendered in the case of Shri Suresh J Kothari (HUF) vs. ITO (Supra) and in turn followed the earlier tribunal order rendered in the case of Shri Vinod Kothari (HUF) vs. ITO (Supra) and also the judgment of Hon'ble Karnataka High Court rendered ITA No. 619 & 700/Bang/2019 Page 4 of 6 in the case of Mrs. Chandra Devi Kothari (Supra) and reproduced para 5 of that tribunal order and similar matter was restored to the AO for fresh decision with the same direction as were given by Hon'ble Karnataka High Court in para 8 of that judgment. He submitted that in the present case also, the matter may be restored to AO with similar direction.
Income Tax Appellate Tribunal - Bangalore Cites 2 - Cited by 0 - Full Document

Reshmi Sudhakaran, Chennai vs Ito, Non Corporate Ward-3(2), Chennai on 4 May, 2022

Further, respectfully following the directions given in Para 8 in the judgment of Hon'ble Karnataka High Court in the case of Chandra Devi Kothari (supra) and the order of co-ordinate bench of ITAT, Bangalore in the case of Shri Suresh J. Kothari (HUF) (supra), we set aside the impugned order passed by Ld. CIT(A) and Ld. AO and restore the matter back to the file of the Ld. AO with the direction to comply with the mandatory statutory requirements of section 142(3) of the Act failing which may vitiate the assessment itself. We are of the considered view that the Ld. AO has to reconsider the issue afresh after furnishing to the assessee all the material relied upon by him/her while passing the assessment order. Since the matter is restored to the file of Ld. AO for fresh adjudication in terms of finding and observations made hereinabove, we are not expressing any 8 I.T.A. No.353/Chny/2018 views on the merits of the case so as to limit the assessment procedure before the Ld. AO. The observations herein made by us in remanding the matter back to the file of Ld. AO will not impair or injure the case of the Revenue nor will it cause any prejudice to the defense/explanation of the assessee. Needless to say that assessee be given reasonable opportunity of being heard, who shall also cooperate by making all the required compliances for the completion of assessment proceedings. Accordingly, in terms of above, the appeal of the assessee is allowed for statistical purpose.
Income Tax Appellate Tribunal - Chennai Cites 10 - Cited by 0 - Full Document

Shri Kevalchand Manoharchand,, ... vs Ito, Ncw-1(3),, Chennai on 23 May, 2022

Further, respectfully following the directions given in Para 8 in the judgment of Hon'ble Karnataka High Court in the case of Chandra Devi Kothari (supra) and the order of co-ordinate bench of ITAT, Bangalore in the case of Shri Suresh J. Kothari (HUF) (supra), we set aside the impugned order passed by Ld. CIT(A) and Ld. AO and restore the matter back to the file of the Ld. AO with the direction to comply with the mandatory statutory requirements of section 142(3) of the Act failing which may vitiate the assessment itself. We are of the considered view that the Ld. AO has to reconsider the issue afresh after furnishing to the assessee all the material relied upon by him/her while passing the assessment order. Since the matter is restored to the file of Ld. AO for fresh adjudication in terms of finding and observations made hereinabove, we are not expressing any views on the merits of the case so as to limit the assessment procedure before the Ld. AO. The observations herein made by us in remanding the matter back to the file of Ld. AO will not impair or injure the case of the Revenue nor will it cause any prejudice to the defense/explanation of the assessee. Needless to say that assessee be given reasonable opportunity of being heard, who shall also cooperate by making all the required compliances for the completion of assessment proceedings. Accordingly, in terms of above, the appeal of the assessee is allowed for statistical purpose.
Income Tax Appellate Tribunal - Chennai Cites 10 - Cited by 1 - Full Document
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