DEVI v. RAJ KUMARI BATRA AND OTHERS

9 SCC 486Reported decision2010#14495 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 270A Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147 Section 148 Section 151

Issues it is cited on

nfac total income

Judgments citing DEVI v. RAJ KUMARI BATRA AND OTHERS

M/S. Avm Productions, Chennai vs. ACIT, Non Corporate Circle-20(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2359/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Mar 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

Section 270Section 270A

…trary exercise of power and abuse of process of law. Application of mind is demonstrated by disclosure of mind, and disclosure of mind is demonstrated by recording reasons (refer Maya Devi v. Raj Kumari Batra M/s. AVM Productions :: 10 :: reported in (2010) 9 SCC 486, failure to give reasons amounts to denial of justice (refer Mangalore Ganesh Beedi Works v. CIT AIR 2005 SC 1308. Merely reproducing the facts of the case as stated in assessment order, or appellete order, will not suffice. The AO is duty bound to speak through his order, how the assessee’s act/omission would fall in one of the limb of sub-claus…

Krishnan Vidya Shankar, Chennai vs. ITO, NFAC, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 1001/CHNY/2022[2014-2015]Status: DisposedITAT Chennai09 Oct 2024AY 2014-2015

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal**

Section 143(1)Section 148Section 151

…y exercise of power is that order can be made only after due and proper application of mind. Application of mind is demonstrated by disclosure of mind and disclosure of mind is best demonstrated by recording reasons [refer Maya Devi v. Raj Kumari Batra (2010) 9 SCC 486 & similar view in Ankush Shivaji Gaikwad v. State of Maharashtra (2013) 6 SCC 770]. And that, if reasons are not given, it becomes virtually impossible for the Courts to perform their appellate function or exercise power of judicial review in adjudicating validity of decision [refer State of Punjab v. Bhag Singh 2004(1) SCC 547]. **12.** Tested on…

M/S the Presidency Club, Chennai vs. DCIT, Corporate Circle-3(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 222/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Aug 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.222/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 V. M/S. The Presidency Club, The Dcit, 51, Fairlawns, Ethiraj Salai, Corporate Circle-3(1), Egmore, Chennai. Chennai-600 008. [Pan: Aabct 1001 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 143(2)Section 270Section 270ASection 270A(9)

…y exercise of power and abuse of process of law. M/s. The Presidency Club :: 5 :: Application of mind is demonstrated by disclosure of mind, and disclosure of mind is demonstrated by recording reasons (refer Maya Devi v. Raj Kumari Batra reported in (2010) 9 SCC 486, failure to give reasons amounts to denial of justice (refer Mangalore Ganesh Beedi Works v. CIT AIR 2005 SC 1308. Therefore, in the light of the aforesaid discussion, we find that penalty levied by the AO suffers from the infirmity of non- application of mind and therefore, the impugned action of Ld CIT(A) can’t be sustained in the eyes of la…

Pr Commissioner of Income Tax-6 vs. M/S Subex Technologies Ltd

In the result, the appeal is disposed of

ITA/180/2017HC Karnataka21 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 142(1)Section 143(2)Section 195Section 260Section 260ASection 40

…were held to be the heartbeat of every conclusion, apart from being an essential feature of the principles of natural justice, that ensure transparency and fairness, in the decision making process. [SEE: ‘MAYA DEVI VS. RAJ KUMARI BATRA AND OTHERS’, (2010) 9 SCC 486, ‘SANT LAL GUPTA AND OTHERS VS. MODERN CO- OPERATIVE GROUP HOUSING SOCIETY LIMITED AND OTHERS’, (2010) 13 SCC 336, ‘UNION OF INDIA AND 11 ANOTHER VS. TALWINDER SINGH’, (2012) 5 SCC 480, and ‘UNION OF INDIA VS. RAVINDER KUMAR’, (2015) 12 SCC 291.] 9. In the backdrop of aforesaid well settled principles, we may advert to the order of the tr…

M/S Sree Lakshmi Silks vs. The Asst. Commissioner of Income Tax

In the result, the order passed by the tribunal dated 26

ITA/179/2010HC Karnataka29 Jan 2020

Bench: It In Relation To Cash Credit Entries In The Books Of The Appellant On The Facts & Circumstances Of The Case?

Section 143(1)Section 260Section 260A

…heartbeat of every conclusion, apart from being an essential feature of the principles of natural justice, that ensure transparency and fairness, in the decision making process. [SEE: ‘MAYA DEVI VS. RAJ KUMARI BATRA AND 11 OTHERS’, (2010) 9 SCC 486, ‘SANT LAL GUPTA AND OTHERS VS. MODERN CO-OPERATIVE GROUP HOUSING SOCIETY LIMITED AND OTHERS’, (2010) 13 SCC 336, ‘UNION OF INDIA AND ANOTHER VS. TALWINDER SINGH’, (2012) 5 SCC 480, and ‘UNION OF INDIA VS. RAVINDER KUMAR’, (2015) 12 SCC 291.] 10. In view of the aforesaid enunciation of law and in particular from perusal of paragraph Nos.7 &…

Shikhar Singh Harnwal vs. Manjeet Kaur

WP/7668/2019HC Karnataka18 Sept 2019

Bench: The Hon’Ble Mr. Justice Alok Aradhe

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF SEPTEMBER 2019 BEFORE THE HON’BLE MR. JUSTICE ALOK ARADHE WRIT PETITION NO.7668 OF 2019 C/W WRIT PETITION NO.13575 OF 2019 (GM-FC) WRIT PETITION NO.7668 OF 2019 BETWEEN: SHIKHAR SINGH HARNWAL AGED ABOUT 31 YEARS, S/O RAJBIR SINGH HARNWAL RESIDING AT F1/F2, GREEN STONE HILL EDENVALE JOHANNESBURG SOUTH AFRICA-1909 … PETITIONER (By MR.ROHAN KOTHARI, ADV.) AND: MANJEET KAUR AGED ABOUT 33 YEARS, W/O SHIKHAR SINGH HARNWAL RESIDING HOME APARTMENTS BENSON TOWN BANGALORE-560046 … RESPONDENT (By MR.SATHIS…

Smt. Manjeet Kaur vs. Sri. Shikhar Singh Harnwal

WP/13575/2019HC Karnataka18 Sept 2019

Bench: The Hon’Ble Mr. Justice Alok Aradhe