1 SCC 121; and J. Y. Satyanarayan Reddy v. Mandai Revenue Officer, Andhra Pradesh

9 SCC 447Reported decision2009#16209 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2023.

Judgments citing 1 SCC 121; and J. Y. Satyanarayan Reddy v. Mandai Revenue Officer, Andhra Pradesh

Gautam Puranmal Poddar, Kalyan vs. ACIT, Circle 3(2), Kalyan

In the result, the appeals of the assessee are allowed

ITA 584/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR
Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandal Revenue Officer, Satyanarayan Reddy Vs Mandal Revenue Officer, Satyanarayan Reddy Vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon’ble Apex Court in Kunhayammed & 2.19. The Hon’ble Apex Court in Kunhayammed & 2.19. The Hon’ble Apex Court in Kunhayammed & Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, Gautam Puranmal Poddar (HUF) Gaut…

Gautam Puranmal Poddar, Kalyan vs. ACIT, Circle 3(2), Kalyan

In the result, the appeals of the assessee are allowed

ITA 583/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR
Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandal Revenue Officer, Satyanarayan Reddy Vs Mandal Revenue Officer, Satyanarayan Reddy Vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon’ble Apex Court in Kunhayammed & 2.19. The Hon’ble Apex Court in Kunhayammed & 2.19. The Hon’ble Apex Court in Kunhayammed & Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, Gautam Puranmal Poddar (HUF) Gaut…

Chiranjeev Kumar Vinayak, New Delhi vs. ITO, Ward-47(5), New Delhi

In the result, assessee’s appeal is dismissed

ITA 6644/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Aug 2022AY 2014-15

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 292BSection 68Section 69C

…oner of Income Tax AIR 2000 SC 1623; H. Saurashtra Oil Mills Association Gujrat Vs. State of Gujrat &Anr. AIR 2002 SC 1130; I. Union of India &Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon’ble Apex Court in Kunhayammed & Ors Vs State of Kerala &Anr. AIR 2000 SC 2587, considered the similar issue and some of the earlier judgments and came to the conclusion that dismissal of special leave petition in limineby a non-speaking order may not be a bar for further reconsideration of the case for the reason that the Court might…

George Kutty, New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3788/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 271Section 271(1)(c)Section 274Section 276CSection 68

…AIR 2000 SC 1623; 18 | P a g e H. Saurashtra Oil Mills Association Gujrat vs. State of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India & Ors vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon'ble Apex Court in Kunhoyammed & Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, considered the similar issue and some of the earlier judgments and came to the conclusion that dismissal of special leave petition in limine by a non-speaking order may not be a bar for further reconsideration of the case for the reason that the Court mig…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…oner of Income Tax AIR 2000 SC 1623; H. Saurashtra Oil Mills Association Gujrat Vs. State of Gujrat &Anr. AIR 2002 SC 1130; I. Union of India &Ors Vs. Jaipal Singh {2004} 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandai Revenue Officer, Andhra Pradesh {2009} 9 SCC 447. 2.19. The Hon'ble Apex Court in Kunhayammed&Ors Vs State of Kerala &Anr. AIR 2000 SC 2587, considered the similar issue and some of the earlier judgments and came to the conclusion that dismissal of special leave petition in limineby a non-speaking order may not be a bar for further reconsideration of the case for the reason that the Court might n…

Dhanraj Mills P. Ltd, Mumbai vs. ACIT (OSD)-II Cen RG-7, Mumbai

The appeals of the assessee are dismissed

ITA 3830/MUM/2009[1987-88]Status: DisposedITAT Mumbai21 Mar 2017AY 1987-88

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 271(1)(c)Section 273Section 68

…and ITA Nos. 4115 & 4116/Mum/2012 H. Saurashtra Oil Mills Association Gujrat Vs. State of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon’ble Apex Court in Kunhayammed & Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, considered the similar issue and some of the earlier judgments and came to the conclusion that dismissal of special leave petition in limine by a non-speaking order may not be a bar for further reconsideration of the case for the reason that the Court mig…

1 SCC 121; and J. Y. Satyanarayan Reddy v. Mandai Revenue Officer, Andhra Pradesh (9 SCC 447) — Cited in 6 Judgments | BharatTax