Which sections of the Income Tax Act does Commissioner of Income Tax Madras v. Chenniyappa Mudiliar come up under?

It is most often cited in judgments turning on Section 1961, Section 250(6), Section 250(4), Section 1922, Section 33(4) of the Income Tax Act, Section 250(4) of the Income Tax Act.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar (1 SCC 591)

Q: What is Commissioner of Income Tax Madras v. Chenniyappa Mudiliar authority for?

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Q: How many judgments cite Commissioner of Income Tax Madras v. Chenniyappa Mudiliar?

225 judgments on BharatTax cite Commissioner of Income Tax Madras v. Chenniyappa Mudiliar (1 SCC 591), spanning 2015 to 2026.

Mahendra Kumar Gupta, Indore vs. ACIT Circle-2(1), Raipur

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

ITA 163/RPR/2025[2010-11]Status: DisposedITAT Raipur07 May 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.163/Rpr/2025 "नधा"रण वष" /Assessment Year: 2010-11 Mahendra Kumar Gupta 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Adcpg7886K .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Ms. Shelly Maheshwari, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 5

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Asif Ali, Nawagarh Ambikapur vs. ITO Ward 1 Ambikapur, Kharasiya Road Ambikapur

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

ITA 159/RPR/2025[2013-14]Status: DisposedITAT Raipur07 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.159/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Asif Ali Nawagarh Ambikapur, Surguja (C.G)-497 001 Pan: Aoypa3486J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Richa Khatri, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 5

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Pratik Shah, Bhilai, Durg vs. Income Tax Officer, Ward-2(1), Bhilai, Durg

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 224/RPR/2024[2017-18]Status: DisposedITAT Raipur07 May 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. /Ita No. 224/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 133(6)Section 142(1)Section 144Section 144(1)Section 250Section 69A

…fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Amit Kumar Chhabriya, Raipur vs. ACIT, Central Circle-1, Raipur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 150/RPR/2025[2019-20]Status: DisposedITAT Raipur06 May 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 150/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20)

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 115BSection 131Section 132ASection 139(1)Section 143(3)Section 153CSection 250Section 69A

…fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

M/S Sarda Energy Ltd., Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

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

ITA 134/RPR/2025[2015-16]Status: DisposedITAT Raipur23 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.134/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 M/S. Sarda Energy Limited 73-A, Central Avenue Road, Nagpur (Mh)-440 018 Pan: Aalcs8505J ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Central Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Adarsh Jain, CAFor Respondent: Shri S.L Anuragi, CIT-DR

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Eshan Bhandari, Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

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

ITA 59/RPR/2025[2017-18]Status: HeardITAT Raipur21 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.59/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Eshan Bhandari Mata Choura Old Sharkanda, Bilaspur (C.G.)-495 001 Pan: Akwpb6830F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound 6 Eshan Bhandari Vs. ITO, Ward-1(1), Bilaspur to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of…

Mahendra Kumar Gupta, Indore vs. ACIT Circle-2(1), Raipur

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

ITA 138/RPR/2025[2012-13]Status: HeardITAT Raipur17 Apr 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.137/Rpr/2025 "नधा"रण वष" /Assessment Year: 2011-12 Mahendra Kumar Gupta Huf 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Aaghm8528M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं./Ita No.138/Rpr/2025 "नधा"रण वष" /Assessment Year: 2012-13 Mahendra Kumar Gupta 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Adcpg7886K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent : Mrs. Shelly Maheshwari, Ca Shri Ashish Goyal, Advocate Revenue By : Dr. Priyanka Patel, Sr. Dr

For Respondent: Mrs. Shelly Maheshwari, CA

Section 5

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Mahendra Kumar Gupta HUF, Indore vs. ACIT Circle-2(1), Raipur

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

ITA 137/RPR/2025[2011-12]Status: HeardITAT Raipur17 Apr 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.137/Rpr/2025 "नधा"रण वष" /Assessment Year: 2011-12 Mahendra Kumar Gupta Huf 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Aaghm8528M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं./Ita No.138/Rpr/2025 "नधा"रण वष" /Assessment Year: 2012-13 Mahendra Kumar Gupta 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Adcpg7886K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent : Mrs. Shelly Maheshwari, Ca Shri Ashish Goyal, Advocate Revenue By : Dr. Priyanka Patel, Sr. Dr

For Respondent: Mrs. Shelly Maheshwari, CA

Section 5

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Late Shanti Mohta, Raipur vs. Income Tax Officer Ward 2(1), Raipur

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

ITA 71/RPR/2025[2017-18]Status: DisposedITAT Raipur16 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.71/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Late Shanti Mohta 15/391, Jawahar Nagar, Ravigram S.O Chhattisgarh- 492 001 Pan: Aldpm6184F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 5

…itution of India. 11 Late Shanti Mohta Vs. ITO, Ward-2(1), Raipur 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Kalyan Gas Agency, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

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

ITA 62/RPR/2025[2017-18]Status: DisposedITAT Raipur16 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.62/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Kalyan Gas Agency 1, New Bus Stand, Pandri, Raipur (C.G.)-492 001 Pan: Aagfk4563Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 5

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Geeta Patel, Raipur vs. Income Tax Officer, Ward 3(1), Raipur

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

ITA 125/RPR/2025[2015-16]Status: DisposedITAT Raipur16 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.125/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Geeta Patel House No.B-13, Sector-5, Devendra Nagar, Raipur (C.G.) Pan: Aeqpp8409Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Office, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 250(6)Section 251(1)(a)Section 251(2)

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Ranjeet Singh Saini, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

Appeal of the assessee is partly allowed for statistical purposes, in terms of over aforesaid observations

ITA 58/RPR/2025[2018-19]Status: HeardITAT Raipur09 Apr 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(3)Section 144Section 147Section 148Section 148ASection 250

…fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…

Vivekanand Vaishnav, Korba vs. Income Tax Offier Ward-2, Korba

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

ITA 110/RPR/2025[2016-17]Status: DisposedITAT Raipur09 Apr 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.110/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Vivekanand Vaishnav Office Of Cseb Je Barpali Cseb, Korba-495 674 (C.G.) Pan: Admpv0890N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Vivekand Vaishnav, AssesseeFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 5

…e fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay in the aforesaid case had referred to a decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax Madras v. Chenniyappa Mudiliar 1969 1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence of the appellant. Reverting to the facts of the pr…