CIT v. RANKA AND RANKA

72 DTR 270High Court#6714 most cited

What is CIT v. RANKA AND RANKA authority for?

Circular No. 3/2011, which sets a mandatory limit of Rs. 10 lakhs for Revenue appeals, applies to pending appeals and has prospective effect. Appeals below this limit must be dismissed.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2013.

Also referred to as

CIT v. Ranka and Ranka · 72 DTR 270 · Circular No. 3/2011 · mandatory limit · appeal limit · pending appeal · prospective effect · Revenue appeal · dismissal of appeal · income tax appeals

Judgments citing CIT v. RANKA AND RANKA

The Commissioner of Income Tax vs. M/S Abhishek Developers

The appeals are dismissed

ITA/397/2007HC Karnataka13 Nov 2013

Bench: N.KUMAR,RATHNAKALA

Section 201Section 260

…amount. When the tax and interest both are claimed in the subject matter of the proceedings, it is the net tax payable which has to be taken into consideration. In the case of Commissioner of Income Tax and Another Vs. Ranka & Ranka reported in 72 DTR 270 (KAR), the effect is less than Rs.10,00,000/- and the revenue has preferred appeal before the Supreme Court (SLP No.27468/2012) and is pending disposal of the appeal and the subject matter is same in each of these appeals. Therefore, the appeals are not maintainable. In view of the decision of this Court in Ranka and Ranka case, the appe…

The Commissioner of Income Tax vs. Sri.Sunil Joshi B

The appeal is disposed of

ITA/167/2007HC Karnataka08 Nov 2012

Bench: B.V.PINTO,K.SREEDHAR RAO

…STICE AND EQUITY. THIS ITA IS COMING ON FOR FINAL HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T The mandatory limit in this appeal is less than Rs.10 lakhs. This Court in the case of CIT Vs. RANKA AND RANKA in 72 DTR 270 (KAR), has held that the Circular No.3/2011 which prescribes the mandatory limits of Rs.10 lakhs for filing appeal by the Revenue applies to pending appeal and also has prospective effect. Thus, rejected the contention of the Revenue on the ground that the said Circular has only prospective effect and does not apply to pending appeals. The…

The Commissioner of Income Tax vs. M/S Ge Be Pvt Ltd

The appeal is disposed of

ITA/536/2007HC Karnataka08 Nov 2012

Bench: The Supreme Court In

…STICE AND EQUITY. THIS ITA IS COMING ON FOR FINAL HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T The mandatory limit in this appeal is less than Rs.10 lakhs. This Court in the case of CIT Vs. RANKA AND RANKA in 72 DTR 270 (KAR), has held that the Circular No.3/2011 which prescribes the mandatory limits of Rs.10 lakhs for filing appeal by the Revenue applies to pending appeal and also has prospective effect. Thus, rejected the contention of the Revenue on the ground that the said Circular has only prospective effect and does not apply to pending appeals. The…

The Commissioner of Income-Tax vs. Sri.Rajesh Kumar Kedia (HUF)

The appeal is disposed of

ITA/367/2007HC Karnataka08 Nov 2012

Bench: B.V.PINTO,K.SREEDHAR RAO

…AR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T Sri S.Parthasarathi, learned Counsel takes notice for the respondent. 2. The mandatory limit in this appeal is less than Rs.10 lakhs. This Court in the case of CIT Vs. RANKA AND RANKA in 72 DTR 270 (KAR), has held that the Circular No.3/2011 which prescribes the mandatory limits of Rs.10 lakhs for filing appeal by the Revenue applies to pending appeal and also has prospective 3 effect. Thus, rejected the contention of the Revenue on the ground that the said Circular has only prospective effect and does not apply to pending ap…

The Commissioner of Income Tax vs. M/S Integrated Electric Co

The appeal is disposed of

ITA/513/2007HC Karnataka08 Nov 2012

Bench: The Supreme Court In Slp No.27468/2012 Pending Decision. In View Of The

…STICE AND EQUITY. THIS ITA IS COMING ON FOR FINAL HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T The mandatory limit in this appeal is less than Rs.10 lakhs. This Court in the case of CIT Vs. RANKA AND RANKA in 72 DTR 270 (KAR), has held that the Circular No.3/2011 which prescribes the mandatory limits of Rs.10 lakhs for filing appeal by the Revenue applies to pending appeal and also has prospective effect. Thus, rejected the contention of the Revenue on the ground that the said Circular has only prospective effect and does not apply to pending appeals. The…

The Commissioner of Income Tax vs. Mrs P Jayashree

The appeal is disposed of

ITA/690/2007HC Karnataka08 Nov 2012

Bench: The Supreme Court In

…STICE AND EQUITY. THIS ITA IS COMING ON FOR FINAL HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T The mandatory limit in this appeal is less than Rs.10 lakhs. This Court in the case of CIT Vs. RANKA AND RANKA in 72 DTR 270 (KAR), has held that the Circular No.3/2011 which prescribes the mandatory limits of Rs.10 lakhs for filing appeal by the Revenue applies to pending appeal and also has prospective effect. Thus, rejected the contention of the Revenue on the ground that the said Circular has only prospective effect and does not apply to pending appeals. The…

The Commissioner of Income Tax vs. M/S Moola Technologies Pvt Ltd

The appeal is disposed of

ITA/153/2007HC Karnataka08 Nov 2012

Bench: The Supreme Court In

…TICE AND EQUITY. THIS ITA IS COMING ON FOR FINAL HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T The mandatory limit in this appeal is less than Rs.10 lakhs. This Court in the case of CIT Vs. RANKA AND RANKA in 72 DTR 270 (KAR), has held that the Circular No.3/2011 which prescribes the mandatory limits of Rs.10 lakhs for filing appeal by the Revenue applies to pending appeal and also has prospective effect. Thus, rejected the contention of the Revenue on the ground that the said Circular has only prospective effect and does not apply to pending appeals. The…

The Commissioner of Income Tax vs. M/S S J S Enterprises

The appeal is disposed of

ITA/727/2007HC Karnataka06 Nov 2012

Bench: The Supreme

…AND EQUITY. THIS ITA IS COMING ON FOR FINAL HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T The mandatory limit in this appeal is less than Rs.10 lakhs. This Court in the case of CIT Vs. RANKA AND RANKA in 72 DTR 270 (KAR), has held that the Circular No.3/2011 which prescribes the mandatory limits of Rs.10 lakhs for filing appeal by the Revenue applies to pending appeal and also has prospective effect. Thus, rejected the contention of the Revenue on the ground that the said Circular has only prospective effect and does not apply to pending appeals. The…

The Commissioner of Income Tax vs. Sri B Ramesh

The appeals are disposed of

ITA/881/2007HC Karnataka06 Nov 2012

Bench: B.V.PINTO,K.SREEDHAR RAO

…HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T The mandatory limit in the above cases is less than Rs.10 lakhs. This Court in the case of Commissioner of Income Tax and Another Vs. Ranka and Ranka reported in 72 DTR 270 has held that the Circular No.3/2011 which prescribes the mandatory limits of Rs.10 lakhs for filing appeal by the Revenue applies to pending appeal and also has prospective effect. Thus rejected the contention of the Revenue on the ground that the said Circular has only prospective effect and does not apply to pending appeals.…

The Commissioner of Income Tax vs. M/S Manipal Industries Ltd

The appeals are disposed of

ITA/89/2008HC Karnataka12 Oct 2012

Bench: B.V.PINTO,K.SREEDHAR RAO

…ED THE FOLLOWING: - J U D G M E N T In the above appeals, the monetary limit is less than Rs.10 lakhs. In view of the Circular No.3/2011, the appeals are not maintainable. In view of the ruling of this Court in CIT Vs. RANKA AND RANKA in DTR No.72 DTR 270 (KAR), the appellants have filed SLP No.27468/2012 against the decision of this court, which is pending. The appellants however given liberty to seek revival of the appeals in the event, the Supreme Court were to hold that the Circular No.3/2011 has only for 10 prospective effect and not apply to the pending appeals. In that view,…

The Commissioner of Income Tax vs. M/S.Krishna Enterprises

The appeal is disposed of

ITA/503/2006HC Karnataka08 Oct 2012

Bench: The Supreme Court, Wherein, Judgment Of This Court In The Case Of Ranka & Ranka Is In Challenge. If The Supreme Court Were To Hold That The Circular No.3/2011 Has Only Prospective

…Y. THIS ITA COMING ON FOR FINAL HEARING THIS DAY, SREEDHAR RAO J., DELIVERED THE FOLLOWING:- J U D G M E N T The monetary limit in this appeal is less than Rs.10 lakhs. In view of the decision of this Court in CIT Vs. RANKA AND RANKA in DTR no.72 DTR 270 (KAR), the appeal is not be maintainable. However, the appellants submit that the Revenue has filed SLP No.27468/2012 before the Supreme Court, wherein, judgment of this Court in the case of RANKA AND RANKA is in challenge. If the Supreme Court were to hold that the Circular No.3/2011 has only prospective 3 effect, then the appel…

The Commissioner of Income Tax vs. M/S Ice Network (P) Ltd

The appeal stands disposed of subject to decision of the Supreme Court

ITA/546/2008HC Karnataka03 Oct 2012

Bench: The Supreme Court, Which Is Pending Consideration. In View Of The Decision Of This Court, The Appeal Stands Disposed Of Subject To Decision Of The Supreme Court To Be Rendered In The Case Of Ranka & Ranka In The Slp. If

…Bangalore. This ITA coming on for final hearing this day, K.SREEDHAR RAO, J, delivered the following: JUDGMENT In view of Circular-3/11, in the above appeal, the monetary limit is less than Rs.10 lakh. This Court in the case of Ranka and Rank reported in 72 DTR 270 (Kar) has held that Circular-3/11 applies to the pending case also and it is not permissible to contend that it has only a prospective effect. Since it would result in hostile discrimination and violative of Article 14 of the Constitution, the revenue has preferred SLP (Civil) No.27468/2012 before the Supre…

The Commissioner of Income Tax vs. M/S Ice Network (P) Ltd

The appeal stands disposed of subject to decision of the Supreme Court

ITA/543/2008HC Karnataka03 Oct 2012

Bench: The Supreme Court, Which Is Pending Consideration. In View Of The Decision Of This Court, The Appeal Stands Disposed Of Subject To Decision Of The Supreme Court To Be Rendered In The Case Of Ranka & Ranka In The Slp. If

…Bangalore. This ITA coming on for final hearing this day, K.SREEDHAR RAO, J, delivered the following: JUDGMENT In view of Circular-3/11, in the above appeal, the monetary limit is less than Rs.10 lakh. This Court in the case of Ranka and Rank reported in 72 DTR 270 (Kar) has held that Circular-3/11 applies to the pending case also and it is not permissible to contend that it has only a prospective effect. Since it would result in hostile discrimination and violative of Article 14 of the Constitution, the revenue has preferred SLP (Civil) No.27468/2012 before the Supre…

The Commissioner of Income Tax vs. M/S Ice Network (P) Ltd

The appeal stands disposed of subject to decision of the Supreme Court

ITA/544/2008HC Karnataka03 Oct 2012

Bench: The Supreme Court, Which Is Pending Consideration. In View Of The Decision Of This Court, The Appeal Stands Disposed Of Subject To Decision Of The Supreme Court To Be Rendered In The Case Of Ranka & Ranka In The Slp. If

…Bangalore. This ITA coming on for final hearing this day, K.SREEDHAR RAO, J, delivered the following: JUDGMENT In view of Circular-3/11, in the above appeal, the monetary limit is less than Rs.10 lakh. This Court in the case of Ranka and Rank reported in 72 DTR 270 (Kar) has held that Circular-3/11 applies to the pending case also and it is not permissible to contend that it has only a prospective effect. Since it would result in hostile discrimination and violative of Article 14 of the Constitution, the revenue has preferred SLP (Civil) No.27468/2012 before the Supre…

The Commissioner of Income Tax vs. M/S Ice Network (P) Ltd

The appeal stands disposed of subject to decision of the Supreme Court

ITA/541/2008HC Karnataka03 Oct 2012

Bench: The Supreme Court, Which Is Pending Consideration. In View Of The Decision Of This Court, The Appeal Stands Disposed Of Subject To Decision Of The Supreme Court To Be Rendered In The Case Of Ranka & Ranka In The Slp. If

…ALORE. THIS ITA COMING ON FOR FINAL HEARING THIS DAY, K.SREEDHAR RAO, J, DELIVERED THE FOLLOWING: JUDGMENT In view of Circular-3/11, in the above appeal, the monetary limit is less than Rs.10 lakh. This Court in the case of Ranka and Rank reported in 72 DTR 270 (Kar) has held that Circular-3/11 applies to the pending case also and it is not permissible to contend that it has only a prospective effect. Since it would result in hostile discrimination and violative of Article 14 of the Constitution, the revenue has preferred SLP (Civil) No.27468/2012 before the Supre…

The Commissioner of Income Tax vs. M/S Ice Network (P) Ltd

The appeal stands disposed of subject to decision of the Supreme Court

ITA/542/2008HC Karnataka03 Oct 2012

Bench: The Supreme Court, Which Is Pending Consideration. In View Of The Decision Of This Court, The Appeal Stands Disposed Of Subject To Decision Of The Supreme Court To Be Rendered In The Case Of Ranka & Ranka In The Slp. If

…Bangalore. This ITA coming on for final hearing this day, K.SREEDHAR RAO, J, delivered the following: JUDGMENT In view of Circular-3/11, in the above appeal, the monetary limit is less than Rs.10 lakh. This Court in the case of Ranka and Rank reported in 72 DTR 270 (Kar) has held that Circular-3/11 applies to the pending case also and it is not permissible to contend that it has only a prospective effect. Since it would result in hostile discriminaton and violative of Article 14 of the Constitution, the revenue has preferred SLP (Civil) No.27468/2012 before the Suprem…

The Commissioner of Income Tax vs. Mr H S Vijaya Kumar

Appeal is disposed of

ITA/385/2007HC Karnataka12 Sept 2012

Bench: B.MANOHAR,K.SREEDHAR RAO

…which prescribes the revised monetary limit is prospective or retrospective, is a matter to be decided in the appeal contemplated to be filed by the appellant. In view of the decision of this Court in the case of COMMISSIONER OF INCOME TAX Vs. RANKA AND RANKA 72 DTR 270, the 3 appeal is disposed of. The Appellants submit that they have been given instructions to file SLP against the decision in Commissioner of Income Tax Vs. Ranka & Rank. In the event the Supreme Court were to hold that Circular has only prospective effect, the appellant is given liberty to file memo and revive the appeal for disposal. Accordi…

CIT v. RANKA AND RANKA (72 DTR 270) — Cited in 17 Judgments | BharatTax