(1) CIT v. Ramanujam Thampi

108 Taxmann 137High Court2000#5395 most cited

What is (1) CIT v. Ramanujam Thampi authority for?

A penalty is leviable even when additions are made on estimation basis, particularly when a claim of agricultural income is not genuine.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Ramanujam Thampi · penalty · section 271(1)(c) · estimation basis · agricultural income · non-genuine claim · section 153A · search assessment

Also reported as

233 ITR 521

Sections most often in play

Section 139(1)Section 143(3)Section 153ASection 154Section 194HSection 1961 (Income Tax ActSection 1961)Section 250

Issues it is cited on

penalty under section 271(1)(c)levy of penaltysection 271(1)section 271section 271(1)(c)section 27section 14section 143(3)nfac

Judgments citing (1) CIT v. Ramanujam Thampi

K.Sundararaj, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA No

ITA 937/CHNY/2014[2001-2002]Status: DisposedITAT Chennai07 Jul 2015AY 2001-2002

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…