CIT v. Ranchi Club Ltd.

247 ITR 209Supreme Court of India2001#5478 most cited

What is CIT v. Ranchi Club Ltd. authority for?

Interest under sections 234A and 234B cannot be levied mechanically when there is a reasonable cause for delay in payment or response to notices.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2002 to 2025.

Also referred to as

CIT v. Ranchi Club Ltd · 247 ITR 209 · SC · interest u/s 234A · interest u/s 234B · delay in payment of advance tax · reasonable cause for delay · mechanical levy of interest

Sections most often in play

Section 143(3)Section 142(1)Section 144Section 153CSection 234ASection 234BSection 234CSection 250

Issues it is cited on

section 11transfersection 143personcompanysection 14section 143(3)indianfactotal incomebusinessdocument

Judgments citing CIT v. Ranchi Club Ltd.

Commissioner of Income Tax Del vs. Gold Tex Furnishing Industries

ITA/80/2002HC Delhi21 Aug 2002
Section 156Section 234ASection 234B

…---- charged under Section 234B and 234C of the Act. We find that while granting relief to assessee, the Tribunal has relied on the decision • . . the Supreme Court ir Comm.j.•s.ko..tie.c.f....nc..o.tae....Ta . . .... • . Vs Ranc.hiClubLtd, (2001) 247 ITR 209, 4herein • • decisions of the PatnaHigh Court inRa .nc.hi.... ...01.0.L c..o.:mi..s..A.o..ner.f...........ç.o.meTa . (1996) 217 ITR 72 • a.nd .c.o.mm i..s..A.o..er • .. .ticm.Ta . , (1996) 222 hR 44 have been affirmed. 1 th ion I Tax the est the of rs. two td. and of t)ivedi's-H.C.D.-07-02 11 Digitally Signed By:AMULYA…