CIT v. Pawan Kumar Laddha

324 ITR 324Supreme Court of India2010#24487 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2026.

Read the full judgment

Judgments citing CIT v. Pawan Kumar Laddha

Krishnappa Satish Kumar vs. The Deputy Commissioner of Income Tax

The appeal is allowed-in-part

ITA/248/2024HC Karnataka12 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 132Section 139Section 153ASection 153CSection 249(4)Section 249(4)(a)Section 260

…has been reiterated by this Court in D. Komalakshi v. DCIT [(2007) 292 ITR 99 (Kar)] and Smt. M.R. Prabhavathy v. ACIT [(2003) 262 ITR 501 (Kar)]. Similar observations have also been made by the Hon’ble Supreme Court in CIT v. Pawan Kumar Laddha [(2010) 324 ITR 324 (SC)]. The orders passed by the CIT(A) and the Tribunal are in conformity with the provisions of Section 249(4)(a) of the Act and the judicial pronouncements referred to herein. 10. In view of the foregoing discussion, we are of the considered opinion that no substantial question of law arises for consideration in this appeal. Hence, the…

Smt. Sulochana Ramesh, Bengaluru vs. The ACIT, Central Circle- 2(2), Bengaluru

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 1120/BANG/2022[2014-15]Status: DisposedITAT Bangalore20 Feb 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 132Section 139(9)Section 144Section 153CSection 249(4)(b)Section 294(4)

…held that the compliance of the provisions of Section 249 of the Act are mandatory. Same ratio was laid down in the case of Smt. M R Prabavathy v ACIT 262 ITR 501. This was also observed so by the Hon'ble Supreme Court in the case of CIT v Pawan Kumar Laddha 324 ITR 324 that the compliance of the provisions of Section 249(4)(a) is mandatory. In fact, in the case of Pesco Beam Environmental Solutions (P.) Ltd. v. Deputy Commissioner of Income Tax, Corporate Circle-5(2) [20201119 taxmann.com 123 (Madras) the High Court even held that the statute does not give any discretion to appellate authority to entertain an a…

Sri. B.S. Manjunath, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeals in ITA Nos

ITA 454/BANG/2016[2010-11]Status: DisposedITAT Bangalore22 Nov 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S.V. Ravi Shankar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (D.R)

Section 132Section 133ASection 139(9)Section 144Section 153CSection 246ASection 249(4)(a)

…Return of Income and of the opinion that the appeal can be decided on merits only when provisions under Section 249(4)(a) of the Act are complied. The learned CIT (Appeals) relied on the decision of Hon'ble Apex Court in the case of CIT Vs. Pavan Kumar Laddha 324 ITR 324 at page 4 which read as under : Further the learned CIT(Appeals) observed relying on the judicial decision that the assessee has to pay taxes due on returned income before filing the appeal under Section 246A of the Act and hence cannot be admitted as per the provisions of Section 249(4)(a) of the Act. Hence the appeal was not admitted and treate…