How many judgments cite Anantharam Veerasinghaiah & Co. v. CIT?

202 judgments on BharatTax cite Anantharam Veerasinghaiah & Co. v. CIT (123 ITR 457), spanning 2010 to 2026.

Which sections of the Income Tax Act does Anantharam Veerasinghaiah & Co. v. CIT come up under?

It is most often cited in judgments turning on Section 153A, Section 143(3), Section 132, Section 147, Section 271(1)(c), Section 69A.

Anantharam Veerasinghaiah & Co. v. CIT

123 ITR 457Supreme Court of India1980#452 most cited

What is Anantharam Veerasinghaiah & Co. v. CIT authority for?

Penalty proceedings and assessment proceedings are separate and distinct. Findings recorded in assessment proceedings are relevant but not conclusive for penalty proceedings.

202

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2026.

Also referred to as

Anantharam Veerasinghaiah & Co. v. CIT · penalty proceedings · assessment proceedings · separate and distinct · findings not conclusive · Section 271(1)(c) · Section 270A · quantum proceedings · penalty assessment distinction

Sections most often in play

Section 153A Section 143(3)Section 132 Section 147 Section 271(1)(c)Section 69A Section 143(2)Section 292C

Issues it is cited on

section 270(a)record date section 270a(8)section 270a(6)section 114 section 270a(9)section 271(l)(c)section 142(2a)section 269ss dumb documents penalty u/s 270a section 245

Judgments citing Anantharam Veerasinghaiah & Co. v. CIT

M/S De vs. Ons Pvt Ltdvs.Commissioner of Income Tax &

ITA - 367 / 2004HC Delhi19 Nov 2010

Section 133(6)Section 271

…ITA No.367/2004 & 296/2006 Page 1 of 42 REPORTED * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 367/2004 M/s. Devsons Pvt. Ltd. ..... Appellant Through: Mr.O.S. Bajpai, Sr. Advocate, with Mr. V.N. Jha, Advocate. versus Commissioner of Income Tax and Ors. ..... Respondents Through: Mr. Sanjeev Sabharwal, Advocate. AND + ITA No. 296/2006 Commissioner of Income Tax ..... Appellant Through: Mr. Sanjeev Sabharwal, Advocate. versus M/s. D…

M/s. De vs. ons Pvt. Ltd

ITA/367/2004HC Delhi19 Nov 2010

Section 133(6)Section 271