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Documents citing Smt. Lucy Kochuvareed vs Commissioner Of Agricultural ... on 7 August, 1970

M.S.P. Rajah And Anr. vs Inspecting Assistant Commissioner Of ... on 8 February, 1971

It may also be incidentally observed that the above decision appears to have been overruled by a Full Bench of this court in I.T.R. Case No. 9 of 1968, Smt. Lucy Kockuvareed v. Commissioner of Agricultural Income-tax [1971] 82 I.T.R. 845 (Ker.) [F.B.] in which the majority took the view that the Commissioner acting under Section 34 of the Agricultural Income-tax Act must act within the period prescribed in Section 35 for making a reassessment. The reasoning in that decision appears to apply to the Appellate Tribunal also.
Kerala High Court Cites 21 - Cited by 2 - Full Document

Deputy Commissioner Of Sales Tax (Law), ... vs Narani Stores on 17 December, 2002

The Full Bench also referred to the dissenting judgment of Raman Nair, C.J., in Smt. Lucy Kochuvareed v. Commissioner of Agricultural Income-tax [1971] 82 ITR 845 where it was observed that every case of income escaping assessment is necessarily a case of error in the original assessment, whether this be due to the assessing authority, namely, the Income-tax Officer, not having all the materials before him or to his reaching a wrong conclusion on the materials and that this error in the assessment proceeding, Section 34 authorises the Commissioner to correct without any limitation as to time and after making such enquiry as he thinks fit which means that he can gather fresh material and is not confined to the record of the proceeding.
Kerala High Court Cites 25 - Cited by 0 - G Sivarajan - Full Document

Sri.Parayarukandy Vettath ... vs The Dcit Circle-1(1), Calicut on 12 April, 2024

Further citations, as indeed dilation, providing the narrative, the background facts and circumstances, furnishing the context under which each decision arose, may not be necessary considering that the same represents settled law, explained and applied per numerous decisions by the Hon'ble Courts, including the jurisdictional High Court, as indeed the Supreme Court itself, as in CIT vs. Ambala Flour Mills [1970] 78 ITR 256 (SC); CIT v. Vadde Pullaiah & Co. [1973] 89 ITR 240 (SC); CIT v. Onkarmal Meghraj [1974] 93 ITR 233 (SC); Bhagwan Das Sita Ram (HUF) v. CIT [1984] 146 ITR 563 (SC); Lucy Kochuvareed v. CIT [1971] 82 ITR 845 (Ker- FB). The decisions include cases of a firm and partner/s; bigger and smaller HUF; a person as individual or karta of his family, etc. In each case the person concerned being intimately connected, assessment thereon, it was held, could be validly made 10 ITA No.157/Coch/2023 (AY 2007-08) Parayarukandy Vettath Gangadharan (Decd.) v. Dy. CIT even after the expiry of the regular time limit on the subject income being found as not assessable in the hands of the assessee but such other person.
Income Tax Appellate Tribunal - Cochin Cites 60 - Cited by 0 - Full Document
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