{"id":110100,"date":"1800-01-01T00:00:00","date_gmt":"1799-12-31T18:06:40","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/periyar-self-respect-propaganda-vs-ito-on-1-january-1800"},"modified":"2017-10-01T02:40:34","modified_gmt":"2017-09-30T21:10:34","slug":"periyar-self-respect-propaganda-vs-ito-on-1-january-1800","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/periyar-self-respect-propaganda-vs-ito-on-1-january-1800","title":{"rendered":"Periyar Self Respect Propaganda &#8230; vs Ito on 1 January, 1800"},"content":{"rendered":"<div class=\"docsource_main\">Income Tax Appellate Tribunal &#8211; Madras<\/div>\n<div class=\"doc_title\">Periyar Self Respect Propaganda &#8230; vs Ito on 1 January, 1800<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1981) 11 TTJ Mad 38<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT ASSESSMENT&#8211;Estimation of income. <\/p>\n<p>Ratio :\n<\/p>\n<p> Estimate of income based on preceding year&#8217;s assessment was not unreasonable or excessive.\n<\/p>\n<p>Facts :\n<\/p>\n<p> The assessment of the assessee as an Association of Persons was made ex parte under section 144. The application under section 146 was rejected. The income was estimated as assessed in the preceding assessment made under section 143(3).\n<\/p>\n<p>Held :\n<\/p>\n<p> The estimate was made on the basis of material and therefore, was not unreasonable or excessive.\n<\/p>\n<p>Case Law Analysis :\n<\/p>\n<p> M.M. Muthuwappa v. CIT (1962) 46 ITR 1107 (Mad) and K. Muniratnam Mudaliar v. CIT (1964) 51 ITR 644 (Mad) followed.\n<\/p>\n<p>Application :\n<\/p>\n<p> Also to current assessment years.\n<\/p>\n<p>Income Tax Act 1961 s.143(3) <\/p>\n<p>Income Tax Act 1961 s.144 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal &#8211; Madras Periyar Self Respect Propaganda &#8230; vs Ito on 1 January, 1800 Equivalent citations: (1981) 11 TTJ Mad 38 JUDGMENT ASSESSMENT&#8211;Estimation of income. Ratio : Estimate of income based on preceding year&#8217;s assessment was not unreasonable or excessive. Facts : The assessment of the assessee as an Association of Persons [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-110100","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Periyar Self Respect Propaganda ... vs Ito on 1 January, 1800 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/periyar-self-respect-propaganda-vs-ito-on-1-january-1800\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Periyar Self Respect Propaganda ... vs Ito on 1 January, 1800 - Free Judgements of Supreme Court &amp; 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