CIT v. K. Ramakrishnan

202 ITR 997High Court1993#16384 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also reported as

225 Taxmann 123

Sections most often in play

Section 143(3)Section 54Section 54F

Judgments citing CIT v. K. Ramakrishnan

SHRI ANIL MURARILAL AGARWAL,MUMBAI vs. INCOME TAX OFFICER, WARD- 18(1)(1), MUMBAI, MUMBAI

In the result the appeal of the assessee is allowed

ITA 4715/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Mar 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2016-17 Anil Murarilal Agarwal Income Tax Officer, Ward-18(1)(1) 703, Purna Worli Chsl Mumbai. Vs. Pochkhanwala Road, Worli Earnest House, Nariman Point, Mumbai-400030. Mumbai-400021. Pan No. Aaapa 9215 B Appellant Respondent

For Appellant: Mr. Ram Krishn Kedia, Sr. DRFor Respondent: Mr. Rakesh Joshi

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2016-17 Anil Murarilal Agarwal Income Tax Officer, Ward-18(1)(1) 703, Purna Worli CHSL Mumbai. Vs. Pochkhanwala Road, Worli Earnest House, Nariman Point, Mumbai-400030. Mumbai-400021. PAN NO. AAAPA 9215 B Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Ram Krishn Kedia, Sr. DR Revenue by : 13/02/2025 Date of Hearing Date of pronouncement : 24/03/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order…

GURBAKSHISH SINGH BATRA,NEW DELHI vs. PR. CIT - 12, NEW DELHI

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

ITA 396/DEL/2021[2016-17]Status: DisposedITAT Delhi31 Mar 2022AY 2016-17

Bench: Shri R.K. Panda & Shri N.K. Choudhryassessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.Cit-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. Pan: Adspb2480J (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca Revenue By : Shri Shashi Bhushan Sukla, Cit, Dr Date Of Hearing : 15.02.2022 Date Of Pronouncement : 31.03.2022 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22Nd March, 2021 Of The Pcit, Delhi-12, Passed U/S 263 Of The It Act For The Assessment Year 2016-17. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 6Th October, 2016 Declaring The Total Income At Rs.44,86,160/-. The Return Was Processed U/S 143(1) Of The It Act. Subsequently, The Case Of The Assessee Was Selected For ‘Limited Scrutiny’ Based On The Following Reasons:-

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Shashi Bhushan Sukla, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 244ASection 263Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.CIT-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. PAN: ADSPB2480J (Appellant) (Respondent) Assessee by : Shri R.S. Singhvi, CA Revenue by : Shri Shashi Bhushan Sukla, CIT, DR Date of Hearing : 15.02.2022 Date of Pronouncement : 31.03.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 22nd March, 2021 of the PCIT, Delhi-12, passed u/s 263 of the…

M/S HYPE REALTORS PVT. LTD.,MOHALI vs. DCIT, C-6(1), MOHALI

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

ITA 616/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh29 Nov 2018AY 2014-15

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Jaspal Sharma, AdvocateFor Respondent: Sh. Manjit Singh, Sr DR
Section 36Section 36(1)(iii)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 616/CHD/2018 "नधा"रण वष" / Assessment Year : 2014-15 M/s Hype Realtors Pvt. Ltd., DCIT, Circle 6(1), बनाम Plot no. 619, I.A. Phase 9, Mohali Mohali (Now H.N. 1026, Phase 10, Mohali) "थायी लेखा सं./PAN NO: AABCH9090M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Jaspal Sharma, Advocate राज"व क" ओर से/ Revenue…

DCIT, C-I, LUDHIANA vs. M/S KAPSONS ASSOCIATES INVESTMENTS (P) LTD., LUDHIANA

In the result, appeal of the Revenue stands dismissed

ITA 1434/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh15 Nov 2018AY 2013-14

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Chanderkanta, Sr.DRFor Respondent: Sh. Vipin Gupta, CA
Section 14Section 14A

…of Haryana & Another and State of Maharashtra & Another reported in 188 ITR 402(1991) have held that a decision on a question that has not been argued cannot be treated as a precedent. The Hon’ble Kerala High Court in the case of CIT vs K. Ramakrishnan (1993) 202 ITR 997 held that a precedent is an authority only for what it actually decides and not for what may remotely or even logically follow from it. M/s Kapsons Associates Investment (P) Limited, Ludhiana Having said so we find that in the case of Avon Cycles Ltd. (supra) the issue was relating to disallowance of expenditure u/s 14A of the Act. The Hon'ble A…

ACIT, CIRCLE, PANCHKULA vs. M/S JANAK GLOBAL RESOURCES PVT. LTD., PANCHKULA

In the result, the appeal of the Revenue is dismissed

ITA 470/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh16 Oct 2018AY 2014-15
For Appellant: Shri Manoj KumarFor Respondent: Shri Parikshit Aggarwal, CA
Section 36Section 36(1)(iii)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपणा" ग"ता , लेखा सद"य BEFORE: SHRI SANJAY GARG, JM & SMT. ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No. 470/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 बनाम The A.C.I.T., M/s Janak Global Panchkula Circle, Resources Pvt. Ltd., Panchkula. Plot No.315, Indl- Area, PH-1, Panchkula. "थायी लेखा सं./PAN NO: AACCJ4466C ""यथ"/Respondent अपीलाथ"/Appellant "नधा"रती क" ओर से/Assessee by : Shri Manoj Kumar ,Ms.Chanderkanta Sr.DR राज"व क" ओर से/ Revenue by : Shri Parik…

ITO 5(2)4), MUMBAI vs. P.M. RUNGTA (HUF), MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 7955/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Nov 2015AY 2007-08

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2007-08 Ito 5(2)(4) P.M. Rungta (Huf). 66 Ali R.No.571, Chambers, Tamarind Lane, बनाम/ Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400023 (Revenue) (Respondent) P.A. No.Aafhp2630C Revenue By Shri Somnath Ukkal (Dr) Respondent Assessee By Nitesh Joshi (Ar)

Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2007-08 ITO 5(2)(4) P.M. Rungta (HUF). 66 Ali R.No.571, Chambers, Tamarind Lane, बनाम/ Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400023 (Revenue) (Respondent) P.A. No.AAFHP2630C Revenue by Shri Somnath Ukkal (DR) Respondent assessee by Nitesh Joshi (AR) सुनवाई क" तार"ख / Date of 2/11/2015 Hearing : 18/11/2015 आदेश क" तार"ख /Date of Or…

CIT v. K. Ramakrishnan (202 ITR 997) — Cited in 6 Judgments | BharatTax