Central Bureau of Investigation v. R.R. Kishore

15 SCC 339Reported decision2023#22774 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 139Section 142Section 143(1)Section 143(1)(a)Section 143(3)Section 2(24)(x)Section 246ASection 260A

Issues it is cited on

section 36(1)(iv)section 246section 246asection 2(24)(x)section 2(24)section 143(1)(a)section 36(1)(va)section 43bsection 36(1)section 24section 43section 36

Judgments citing Central Bureau of Investigation v. R.R. Kishore

SUNIL KUMAR,ALWAR RAJASTHAN vs. ITO WARD 3, REWARI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 7634/DEL/2025[2019-2020]Status: DisposedITAT Delhi23 Dec 2025AY 2019-2020

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)Section 36(1)(va)

…ons rendered by the Supreme Court in the matters of State of Bihar and Ors v. Ramesh Prasad Verma (Dead) through LR (2017) 5 SCC 665, PV George and Ors v. State of Kerala and Ors (2007) 3 SCC 537 and also Central Bureau of Investigation v. R.R. Kishore (2023) 15 SCC 339. He finally submits that the judgments upon which learned counsel for the appellant has placed reliance are clearly distinguishable to the facts of the present case, therefore, they are of no help to the appellant. In view of such submission, learned counsel for the respondent prays that this appeal be dismissed. 6. We have heard learned counsel f…

MANMEGH SINGH KANWAR,UTTAR PRADESH vs. ITO,WARD-73(1), DELHI

In the result, the appeal of the assessee is allowed as indicated above

ITA 3063/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2018-19] Manmegh Singh Kanwar Vs. Asstt. Director Of Income Tax, 4R, 503, Gurjinder Vihar, Cpc Awho Township Greater Bangalore Noida, Gautam Budh Nagar, Noida U.P. Pan No.Avqps3897N Appellant Respondent Assessee By Ms. Priyanka Jindal, Advocate Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 20.11.2025 Date Of Pronouncement 28.11.2025

Section 143(1)Section 246ASection 36(1)Section 36(1)(va)

…spect to interpretation under Section 36(1)(va) of the Act of 1961 and whether the assessee is entitled to deduction of amount deposited by them, which was contribution in terms of the EPF Act, 1952 and the ESI Act, 1948 on or before the due date was 9 (2023) 15 SCC 339 9 pending consideration before the Supreme Court in the matter of Checkmate Services Pvt. Ltd. (supra). In the said judgment, their Lordships of the Supreme Court noticed a division of opinion on the issue of interpretation under Section 36(1)(va) of the Act of 1961, with the High Courts of Bombay, Himachal Pradesh, Calcutta, Guwahati and Delhi fa…

RAJENDRA KUMAR TRIPATHI,DELHI vs. AO, DELHI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 3225/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godaraita No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs Cit(A)/Nfac 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (Appellant) (Respondent) Pan No. Abppt7714C Assessee By: Sh. Rajendra Kumar Tripathi Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2021-22 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074785307(1) Dated 20.03.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajendra Kumar TripathiFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 246ASection 260ASection 36(1)Section 36(1)(va)

…ons rendered by the Supreme Court in the matters of State of Bihar and Ors v. Ramesh Prasad Verma (Dead) through LR (2017) 5 SCC 665, PV George and Ors v. State of Kerala and Ors (2007) 3 SCC 537 and also Central Bureau of Investigation v. R.R. Kishore (2023) 15 SCC 339. He finally submits that the judgments upon which learned counsel for the appellant has placed reliance are clearly distinguishable to the facts of the present case, therefore, they are of no help to the appellant. In view of such submission, learned counsel for the respondent prays that this appeal be dismissed. 6. We have heard learned counsel f…

Central Bureau of Investigation v. R.R. Kishore (15 SCC 339) — Cited in 3 Judgments | BharatTax