What is A.V. Papayya Sastry v. Government Of A.P authority for?

Fraud or misrepresentation renders legal proceedings a nullity, as fraud and justice cannot coexist.

How many judgments cite A.V. Papayya Sastry v. Government Of A.P?

34 judgments on BharatTax cite A.V. Papayya Sastry v. Government Of A.P (4 SCC 211), spanning 2014 to 2025.

Which sections of the Income Tax Act does A.V. Papayya Sastry v. Government Of A.P come up under?

It is most often cited in judgments turning on Section 69, Section 115BBE, Section 127, Section 142(1), Section 144, Section 144C.

A.V. Papayya Sastry v. Government Of A.P (4 SCC 211)

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…sentation Vitiate Proceedings\n• S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant\nwho misrepresents or suppresses material facts is not entitled to any relief\n(Paper Book Page No. 1 to 6).\n• A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 Fraud or\nmisrepresentation renders proceedings a nullity; fraud and justice cannot co-\nexist(Paper Book Page No. 7 to 21).\n(b) Burden of Proof in Delay Condonation\n• Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649\nApplicant must approach with clean hands and show bona fide reasons;\nsuppression disentitles relief (Paper Book…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…presentation Vitiate Proceedings • S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant who misrepresents or suppresses material facts is not entitled to any relief (Paper Book Page No. 1 to 6). • A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 – Fraud or misrepresentation renders proceedings a nullity; fraud and justice cannot co- exist(Paper Book Page No. 7 to 21). (b) Burden of Proof in Delay Condonation • Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649 – Applicant must approach with clean hands and show bona fide reasons; suppression disentitles relief (Paper Book…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…presentation Vitiate Proceedings • S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant who misrepresents or suppresses material facts is not entitled to any relief (Paper Book Page No. 1 to 6). • A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 – Fraud or misrepresentation renders proceedings a nullity; fraud and justice cannot co- exist(Paper Book Page No. 7 to 21). (b) Burden of Proof in Delay Condonation • Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649 – Applicant must approach with clean hands and show bona fide reasons; suppression disentitles relief (Paper Book…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…presentation Vitiate Proceedings • S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant who misrepresents or suppresses material facts is not entitled to any relief (Paper Book Page No. 1 to 6). • A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 – Fraud or misrepresentation renders proceedings a nullity; fraud and justice cannot co- exist(Paper Book Page No. 7 to 21). (b) Burden of Proof in Delay Condonation • Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649 – Applicant must approach with clean hands and show bona fide reasons; suppression disentitles relief (Paper Book…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…presentation Vitiate Proceedings • S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant who misrepresents or suppresses material facts is not entitled to any relief (Paper Book Page No. 1 to 6). • A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 – Fraud or misrepresentation renders proceedings a nullity; fraud and justice cannot co- exist(Paper Book Page No. 7 to 21). (b) Burden of Proof in Delay Condonation • Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649 – Applicant must approach with clean hands and show bona fide reasons; suppression disentitles relief (Paper Book…

SMT. RAJNI GUTPA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

ITA 44/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Jun 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT

Section 127Section 132Section 139Section 142(1)Section 153ASection 69

…Hari Narain v. Badri Das AIR 1963 SC 1558, Welcome Hotel v. State of A.P. (1983) 4 SCC 575. G. Narayanaswamy Reddy v. Government of Karnataka (1991) 3 SCC 261. SP Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1. A.V. Papayya Sastry v. Government of AP (2007) 4 SCC 221, Prestige Lights Limited v. SBI (2007) 8 SCC 449, Sunil Poddar v. Union Bank of India (2008) 2 SCC 326, K.D. Sharma v. SAIL. (2008) 12 SCC 481. G. Jayashree v Bhagwandas S Patel (2009) 3 SCC 141 and Dalip Singh v. State of U.P (2010) 2 SCC 114. In the last mentioned judgment, the Court lamented on the increase in the number of cases in which the pa…

BABA HIRA SINGH BHATTAL INSTITUTE OF ENGINEERING & TECHNOLOGY,LEHRAGAGA vs. DCIT, (E), C-1, CHANDIGARH

In the result, the appeal is allowed

ITA 870/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh04 Jan 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Shri Anil Sharma, JCIT, Sr.DR

Section 10Section 11

…of the Hon'ble Supreme Court in the case of “Kunhayammed & others Vs State of Kerala & another” [2000] 245 ITR 360 (S.C). Reliance has also been placed on the decision of the Hon'ble Bombay High Court in the case of “CIT Vs Tejaji Farasram Kharawa” [1953] 23 ITR 412 (Bom). Reliance has further been placed on the decision of the Supreme Court in the case of “CIT Vs Amrit Lal Bhogilal & Co”, [1958] 34 ITR 130 (S.C.) Reliance has also been placed on the decision of the Hon'ble Supreme Court in the case of “Gojer Bros (P) Ltd. Vs Ratan Lal Singh” [1974] AIR 1938 (copy placed at ACL PB-II, paged 43-53 alongwi…