How many judgments cite Agra) (iv) K K Khullar v. DCIT?

47 judgments on BharatTax cite Agra) (iv) K K Khullar v. DCIT (44 ITR 529), spanning 2015 to 2025.

Which sections of the Income Tax Act does Agra) (iv) K K Khullar v. DCIT come up under?

It is most often cited in judgments turning on Section 1961, Section 200(3), Section 200A, Section 220(2), Section 234E, Section 271H.

Agra) (iv) K K Khullar v. DCIT

44 ITR 529Supreme Court of India1962#2456 most cited

What is Agra) (iv) K K Khullar v. DCIT authority for?

Each income tax assessment year is a self-contained period, and the rule of res judicata does not apply, meaning decisions from one assessment year are not binding on subsequent assessment years.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Dwarkadas Kesardeo Morarka v. CIT · 44 ITR 529 · Supreme Court · Income Tax Act · res judicata income tax · assessment year independent · binding prior year assessment · subsequent assessment year · non-applicability of res judicata

Sections most often in play

Section 1961 Section 200(3)Section 200A Section 220(2)Section 234E Section 271H Section 10 Section 131 of the Income Tax Act

Issues it is cited on

section 9(l)agency pe fixed place pe business connection live link interest u/s 234b tax treaty transfer pricing adjustment section 144c(13)dispute resolution panel tangible material section 234b

Judgments citing Agra) (iv) K K Khullar v. DCIT

Govt. Girls Sr. Secondary School, Agroha, Hisar vs. ACIT, CPC-TDS, Ghaziabad

In the result, all the appeals filed by the assessee are allowed

ITA 5818/DEL/2018[2014-15 (Q 1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: NoneFor Respondent: Ms Rakhi Vimal, Sr. DR

Section 200ASection 200A(1)Section 234ESection 271Section 271H

…Sharma vs Addl CIT, ITA No.l61/CHD/2012, order clt.26.08.2014 of ITAT, Chandigarh (iii) Meeraj Estate & Developers vs DCIT [2014] 44 taxraann.com 431 (ITAT, Agra) (iv) K K Khullar vs DCIT [2009] 116 ITD 301(Delhi) (v) Dwarkadas Kesardeo Morarka vs CIT [1962] 44 ITR 529 (SC) 5. The ld. DR drew the attention of the Bench to the Memorandum to the Finance Bill, 2012 which elaborates the rationale / explanatory notes with respect to amendments being brought in the provisions of the I T. Act. The rationale for such amendments in TDS/TCS related provisions have been provided under the heading “E. Rationalization of Tax…

Rajindra Gagan Wine Enterprises, Hisar vs. ITO, Ward- 3, Hisar

In the result, all the appeals filed by the assessee are allowed

ITA 5584/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Sandeep Mehtani, CAFor Respondent: Ms Rakhi Vimal, Sr. DR

Section 200ASection 200A(1)Section 234E

…Sharma vs Addl CIT, ITA No.l61/CHD/2012, order clt.26.08.2014 of ITAT, Chandigarh (iii) Meeraj Estate & Developers vs DCIT [2014] 44 taxraann.com 431 (ITAT, Agra) (iv) K K Khullar vs DCIT [2009] 116 ITD 301(Delhi) (v) Dwarkadas Kesardeo Morarka vs CIT [1962] 44 ITR 529 (SC) ITA Nos.5571 to 5573/Del/2018 6. The ld. DR drew the attention of the Bench to the Memorandum to the Finance Bill, 2012 which elaborates the rationale / explanatory notes with respect to amendments being brought in the provisions of the L T. Act. The rationale for such amendments in TDS/TCS related provisions have been provided under the head…

Rajender Singh, Hisar vs. ITO, Ward- 3, Hisar

In the result, all the appeals filed by the assessee are allowed

ITA 5571/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Sandeep Mehtani, CAFor Respondent: Ms Rakhi Vimal, Sr. DR

Section 200ASection 200A(1)Section 234E

…Sharma vs Addl CIT, ITA No.l61/CHD/2012, order clt.26.08.2014 of ITAT, Chandigarh (iii) Meeraj Estate & Developers vs DCIT [2014] 44 taxraann.com 431 (ITAT, Agra) (iv) K K Khullar vs DCIT [2009] 116 ITD 301(Delhi) (v) Dwarkadas Kesardeo Morarka vs CIT [1962] 44 ITR 529 (SC) ITA Nos.5571 to 5573/Del/2018 6. The ld. DR drew the attention of the Bench to the Memorandum to the Finance Bill, 2012 which elaborates the rationale / explanatory notes with respect to amendments being brought in the provisions of the L T. Act. The rationale for such amendments in TDS/TCS related provisions have been provided under the head…

Ebnoy Homes Pvt. Ltd., New Delhi vs. ITO, Ward- 74(2), New Delhi

In the result, the appeals filed by the assessee are allowed

ITA 1101/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Sh. Sudhanshu Srivastava

Section 200Section 200ASection 200A(1)Section 234Section 234ESection 271Section 271H

…rma vs Addl CIT, ITA No.l61/CHD/2012, order clt.26.08.2014 of ITAT, Chandigarh (iii) Meeraj Estate & Developers vs DCIT [2014] 44 taxraann.com 431 (ITAT, Agra) (iv) K K Khullar vs DCIT [2009] 116 ITD 301(Delhi) (v) Dwarkadas Kesardeo Morarka vs CIT [1962] 44 ITR 529 (SC) 4. The ld. DR drew the attention of the Bench to the Memorandum to the Finance Bill, 2012 which elaborates the rationale / explanatory notes with respect to amendments being brought in the provisions of the L T. Act. The rationale for such amendments in TDS/TCS related provisions have been provided under the heading “E. Rationalization of T…

Additional Digp, Gurgaon vs. DCIT, TDS, Gurgaon

In the result, the appeal filed by the assessee is allowed

ITA 7559/DEL/2017[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Sh. Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234Section 234ESection 271Section 271H

…rma vs Addl CIT, ITA No.l61/CHD/2012, order clt.26.08.2014 of ITAT, Chandigarh (iii) Meeraj Estate & Developers vs DCIT [2014] 44 taxraann.com 431 (ITAT, Agra) (iv) K K Khullar vs DCIT [2009] 116 ITD 301(Delhi) (v) Dwarkadas Kesardeo Morarka vs CIT [1962] 44 ITR 529 (SC) 5. The ld. DR drew the attention of the Bench to the Memorandum to the Finance Bill, 2012 which elaborates the rationale / explanatory notes with respect to amendments being brought in the provisions of the L T. Act. The rationale for such amendments in TDS/TCS related provisions have been provided under the heading “E. Rationalization of T…

M/S Morgan Walker & Co. Ltd., Kolkata vs. ACIT, Cen. Cir-2(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1108/KOL/2016[2008-09]Status: DisposedITAT Kolkata31 May 2017AY 2008-09

For Appellant: Shri Soumitra Choudhury, Advocate, ld.ARFor Respondent: Md. Ghyas Uddin, JCIT, ld.Sr.DR

Section 143(3)

…ency must be followed. The CIT-A relied on the decisions of Hon’ble High Court of Kerala in the case of Equity Intelligence India Pvt. Ltd Vs. ACIT reported in (2015) 376 ITR 321 and in the case of Kesardeo Morarka Vs. CIT of Hon’ble Supreme Court reported in 44 ITR 529 and dismissed the contention of assessee and confirmed the order of AO. The relevant portion of finding of CIT-A is reproduced herein below:- “I have carefully considered the facts of the case and the submissions of the assessee. Perusal of the documents submitted by the assessee reveals that assessee had earned a meager Rs. 10,954/ - in Jute Trad…

ACIT CC 39, Mumbai vs. United Liner Agencies of India P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 970/MUM/2014[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2005-06 Acit, M/S United Liner Agencies Of Cc-6(4), R. No.32(1), India P. Ltd. बनाम/ Ground Floor, Godrej Coliseum, Office Vs. Aayakar Bhavan, M.K.Road No.801, C-Wing, Behind Mumbai-400020 Everard Nagar, Off Somaiya Hospital Road, Sion East, Mumbai-400022 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacu5182C Shri Narendra Kumar Cit-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Y. P. Trivedi & Usha Dalal

Section 80Section 80I

…can take a position on the earlier years income, without reopening those years, for assessing the nature of the current years income and reliance was placed on the decision in the case of M.M. Ipoh vs. CIT, 67 ITR 103(SC),Dwarakadas Kesardeo Murarkha vs. CIT, 44 ITR 529. Reference was also made to the decision of Hon’ble Bombay High Court in the case of Baijnath Brijmohan & Sons Ltd. vs. CIT, 161 ITR 234, wherein their Lordships have observed as under: “An assessment for a particular year is final and conclusive between the parties only in relation to that year and the decision given in an assessment for an earli…