CIT v. V.N. Bhattacharya

180 ITR 406Supreme Court of India1977#19593 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 142(1)Section 144Section 144BSection 147Section 148Section 69ASection 115BBESection 143(3)

Issues it is cited on

section 69asection 142(1)appeal before the tribunalsection 144section 148section 147section 14total incomeinterest

Judgments citing CIT v. V.N. Bhattacharya

Shanker Reddy Akkapally, Hyderabad vs. DCIT., Central Circle-3(2), Hyderabad

In the result, the appeals of assessee are allowed for statistical purposes

ITA 194/HYD/2025[2014-15]Status: DisposedITAT Hyderabad13 Jan 2026AY 2014-15

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 69ASection 69C

…. Ltd. [1991] 38 ITD 320 (Del.), wherein it was held that, an appeal can be dismissed for non-prosecution when the appellant does not appear or pursue the appeal, and also following the decision of the Hon’ble Supreme Court in CIT Vs. V.N. Bhattacharya [1977] 180 ITR 406 (SC), proceeded to dispose of the appeal ex parte. Accordingly, the appeal filed by the assessee was dismissed for non-prosecution. 6. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 7. The learned A.R. for the assessee, Shri Mohd. Afzal, Advocate, submitted that, the Ld. CIT(A) erred in dismissing t…

Shanker Reddy Akkapally, Hyderabad vs. DCIT., Central Circle-3(2), Hyderabad

In the result, the appeals of assessee are allowed for statistical purposes

ITA 189/HYD/2025[2018-19]Status: DisposedITAT Hyderabad13 Jan 2026AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 69ASection 69C

…. Ltd. [1991] 38 ITD 320 (Del.), wherein it was held that, an appeal can be dismissed for non-prosecution when the appellant does not appear or pursue the appeal, and also following the decision of the Hon’ble Supreme Court in CIT Vs. V.N. Bhattacharya [1977] 180 ITR 406 (SC), proceeded to dispose of the appeal ex parte. Accordingly, the appeal filed by the assessee was dismissed for non-prosecution. 6. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 7. The learned A.R. for the assessee, Shri Mohd. Afzal, Advocate, submitted that, the Ld. CIT(A) erred in dismissing t…

Mohd Noorul Huda, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 843/HYD/2025[2017-18]Status: DisposedITAT Hyderabad31 Oct 2025AY 2017-18

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in both the appeals that, against the order passed under Section 147 r.w. Section 144 dated 17.03.2022, an appeal was filed before the CIT(A) on 10.10.2023. In Form No.35, the assessee had provided the email ID mohdnoorulhuda513@gmail.com and opted not to receive communication by email. However, the CIT(A) sent the notices and the order under Section 250 to the old email ID noorulhuda80085@gmail.com, to which the asses

Section 142(1)Section 147Section 148Section 250Section 69A

…gh, the appeal was listed for hearing on many occasions. Therefore, the Ld. CIT(A) disposed of the appeal filed by the assessee ex parte for non-prosecution by following the decision of the Hon’ble Supreme Court in the case of CIT Vs. V.N. Bhattacharya [1977] 180 ITR 406 (SC) and dismissed the appeal filed by the assessee. 7. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 8. The learned counsel for the assessee Shri Mohd Afzal, Advocate, referring to the order passed by the Hon’ble High Court of Telangana in W.P. No. 28918 of 2024, submitted that, the Hon’ble High C…

Mohd Noorul Huda, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 842/HYD/2025[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in both the appeals that, against the order passed under Section 147 read with Section 144 dated 17.03.2022, an appeal was filed before the CIT(A) on 10.10.2023. In Form No.35, the assessee had provided the email ID mohdnoorulhuda513@gmail.com and opted not to receive communication by email. However, the CIT(A) sent the notices and the order under Section 250 to the old email ID noorulhuda80085@gmail.com, to which the

Section 142(1)Section 147Section 148Section 250Section 69A

…gh, the appeal was listed for hearing on many occasions. Therefore, the Ld. CIT(A) disposed of the appeal filed by the assessee ex parte for non-prosecution by following the decision of the Hon’ble Supreme Court in the case of CIT Vs. V.N. Bhattacharya [1977] 180 ITR 406 (SC) and dismissed the appeal filed by the assessee. 7. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 8. The learned counsel for the assessee Shri Mohd Afzal, Advocate, referring to the order passed by the Hon’ble High Court of Telangana in W.P. No. 28918 of 2024, submitted that, the Hon’ble High C…