CIT v. S. Chennaiappa Mudaliar (1969) SC (591) and Balaji Steel Re-rolling Mills v. Commissioner Excise & Customs

52 Taxmann.com 107Supreme Court of India2014#18115 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 250 Section 115BBE Section 139(1)Section 142(1)Section 143(2)Section 144 Section 69 Section 69A

Issues it is cited on

section 250 nfac interest

Judgments citing CIT v. S. Chennaiappa Mudaliar (1969) SC (591) and Balaji Steel Re-rolling Mills v. Commissioner Excise & Customs

NC JEWELLERS,DELHI vs. DCIT, CC-26, DELHI

In the result the appeal of the assessee was allowed for the statistical purpose

ITA 3464/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Oct 2025AY 2021-22

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year- 2021-22 Nc Jewellers Vs. Dcit, Cc-26, Delhi 7, S.B. Sarafa Market, Chandni Chowk, Delhi (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year- 2021-22 NC Jewellers Vs. DCIT, CC-26, Delhi 7, S.B. Sarafa Market, Chandni Chowk, Delhi (APPELLANT) (RESPONDENT) Appellant by Sh.Akshit Goel, CA Sh. Monark Jain, CA Respondent by Ms. Pooja Swroop, CIT DR Date of hearing: 30/09/2025 Date of Pronouncement: 30/09/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commissioner Of Income Tax (A)-29, New Delhi [hereinafter referred to as “Ld…

ATIF ENAYAT,GONDA vs. ITO, GONDA-NEW

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 336/LKW/2023[2017-18]Status: DisposedITAT Lucknow29 Apr 2024AY 2017-18

Bench: Shri Sudhanshu Srivastavaassessment Year 2017-18 Atif Enayat, Vs. Income Tax Officer, 13, Sahebganj, Station Road, Gonda-New. Gonda. Pan –Aatpe 2690M (Appellant) (Respondent)

Section 115Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’ LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year 2017-18 Atif Enayat, Vs. Income Tax Officer, 13, Sahebganj, Station Road, Gonda-New. Gonda. PAN –AATPE 2690M (Appellant) (Respondent) Appellant by Shri Noman Khan, C.A. Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (DR) Date of hearing 02/04/2024 Date of pronouncement 29/04/2024 O R D E R This appeal has been preferred by the assessee against the order dated 30.08.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi for Assessment Year (AY) 2017-18 wherein, the…

JITENDRA AGARWAL,GHAZIABAD vs. ITO, WARD 2(1)(3), GHAZIABAD

Appeal of the assessee is allowed for statistical purposes

ITA 460/DEL/2024[2017-18]Status: DisposedITAT Delhi24 Apr 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Dr. B.R.R. Kumarassessment Year: 2017-18

Section 115BSection 144Section 250Section 69Section 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Jitendra Agarwal, Vs Income-tax Officer, 945, Vivekanand Nagar, Ward-2(1)(3), Ghaziabad Ghaziabad-201001. PAN- ADUPA1322Q APPELLANT RESPONDENT Shri Ranjan Chopra, CA Assessee represented by Department represented by Shri Om Parkash, Sr. DR Date of hearing 18.04.2024 Date of pronouncement 24.04.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the National Faceless Appeal Centre (NFAC),…

VOS TECHNOLOGIES INDIA P.LTD,NEW DELHI vs. ITO, WARD 26(4), NEW DELHI

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 1156/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Sept 2023AY 2017-18

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Akshit Goel, CAFor Respondent: Shri Amit Katoch, Sr. DR

Section 115BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1156/Del./2023 (ASSESSMENT YEAR : 2017-18) VOS Technologies India P. Ltd., vs. ITO, Ward 26 (4), 44, Nishant Kunj, Pitampura, New Delhi. Delhi – 110 034. (PAN : AACCV5922B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akshit Goel, CA REVENUE BY : Shri Amit Katoch, Sr. DR Date of Hearing : 13.09.2023 Date of Order : 18.09.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Face…

CRS DEVELOPERS PVT. LTD,LONI UP vs. ITO WARD 6(4), NEW DELHI

The appeal of the assessee is partly allowed for statistical purpose

ITA 4528/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Nov 2020AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 144

…ITA No. 4528/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) CRS Developers Pvt. Ltd. Vs ITO Village – Pavi, Ward 6(4) Sadakpur Loni Tehsil, Room No. 376A, Uttar Pradesh – 201 102 C. R. Building, AACCC9898D New Delhi - 2 (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Ajay Kumar, Sr. DR Date of Hearing 19.11.2020 Date of Pronouncement 25.11.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 30/03/2019 passed by…