Dinakar Ullal v. Commissioner of Income Tax

323 ITR 452High Court2010#20499 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBESection 119Section 142(1)Section 143(2)Section 144Section 69Section 69A

Judgments citing Dinakar Ullal v. Commissioner of Income Tax

Govindasamy Bharathiraja, Chennai vs. ITO, Ncw-4(2), Chennai

In the result the appeal of the assessee is allowed

ITA 258/CHNY/2025[2017-18]Status: DisposedITAT Chennai10 Jul 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.258/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Mr. Govindasamy Bharathiraja, The Ito, Old 4, New 6, Balaji Colony, Non-Corporate Ward-4(2), 3Rd Cross Street, Velachery, Chennai. Chennai-600 042. [Pan: Albpb 2971 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 115BSection 142(1)Section 143Section 144Section 69Section 69A

…perating procedure issued by the board, as instructions under section 119 to the Assessing officer , as the Mr. Govindasamy Bharathiraja :: 12 :: instructions issued by the Board are statutory and binding on the revenue . In the matter of Dinakar Ullal 2010] 323 ITR 452 (Karnataka)[24-02-2010] it was held as under : “10. A plain reading of the aforestated statutory provision, it is beyond cavil of doubt that, Board is empowered from time to time to issue orders/ directions/instructions to income-tax authorities, as it may deem fit for proper administration of the Act, and more particularly under clause (b) of su…

New Era High School Committee, Satara vs. Assistant Commissioner of Income-Tax, Exemption Circle, Pune

The appeal of the appellant is ALLOWED in above terms

ITA 622/PUN/2022[2018-19]Status: DisposedITAT Pune30 Dec 2022AY 2018-19

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 622/Pun/2022 कर धििाारण वर्ा / Assessment Year :2018-19 New Era High School Committee Chesson Rd., Panchgani, Satara - 412805 Pan : Aaatn2455L . . . . . . . अपीलाथी / Appellant बिाम / V/S. Asstt. Commissioner Of Income Tax Exemption Circle-8, Pune. . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Rohit Tapadiya Revenue By : Shri Suhas Kulkarni सुनवाई की तारीख / Date Of Conclusive Hearing : 28/12/2022 घोषणा की तारीख / Date Of Pronouncement : 30/12/2022 आदेश / Order Per G. D. Padmahshali, Am; By The Present Appeal, The Assessee Challenges The Order Of National Faceless Appeal Centre, Delhi [For Short “Nfac”] Dt. 13/06/2022 Passed U/S 250 Of The Income Tax Act, 1961 [For Short “The Act”] Confirming Order Of Rectification Passed U/S 154 Which Denied To Interfere With Computation Of Income Carried Out U/S 143(3) Passed By National E-Asstt. Centre [For Short “Neas”] For Assessment Year [For Short “Ay”] 2018-19. Itat-Pune Page 1 Of 7

For Appellant: Shri Rohit TapadiyaFor Respondent: Shri Suhas Kulkarni
Section 1Section 119Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 199Section 206CSection 234A

…of 7 New Era High School Committee ITA No.622/PUN/2022 PAN: AAATN2455L of the assessee and secondly circumvential to statutory provisions, and this view can be witnessed in the judgement of Hon’ble High Court of Karnataka in “Dinkar Ullal Vs CIT” reported in 323 ITR 452 wherein their lordship have categorically held as; "a condition in derogation of the statue is not for the proper administration of the Act and further held that a circular cannot impose any burden on the tax payer can deviate from the provisions of the Act if it is beneficial to the assessee and mitigates or relaxes the rigour of law." "The inte…

Smt. Uma Agarwal, Gwalior vs. ITO-1(3), Gwalior

In the result the appeal of the assessee is allowed

ITA 35/AGR/2021[2017-18]Status: DisposedITAT Agra18 Jun 2021AY 2017-18

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year 2017-18 Smt. Uma Agrawal V.S. I.T.O –1( 3) Baba Kapur Sunaran Ka Mohalla, Gwalior, M.P. Rajaji Ka Bada Gwalior M.P. Pan: Bdppa6915F (Appellant) (Respondent)

Section 69A

…ter, press statement and the standard operating procedure issued by the board, as instructions under section 119 to the Assessing officer , as the instructions issued by the Board are statutory and binding on the revenue . In the matter of Dinakar Ullal 2010] 323 ITR 452 (Karnataka)[24-02-2010] it was held as under : “10. A plain reading of the aforestated statutory provision, it is beyond cavil of doubt that, the Board is empowered from time to time to issue orders/ directions/instructions to income-tax authorities, as it may deem fit for proper administration of the Act, and more particularly under clause (b)…

M/S. M. Lodha Impex, Ratlam vs. The ITO-1, Ratlam

In the result, the appeal of the assessee is partly allowed

ITA 185/IND/2016[2000-01]Status: DisposedITAT Indore27 Jun 2018AY 2000-01

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

For Appellant: Shri Satiksh Solanki, DRFor Respondent: 29.05.2018
Section 119(1)(b)Section 119(2)(b)Section 142Section 143(2)Section 143(3)Section 154Section 234A

…the petitioner within three months from the date of receipt of certified copy of order along with interest at the rate of 12 per annum till the date of making the payment to him. " Also held in the case of Dinakar Ullal v/s Commissioner of Income Tax (2010) 323 ITR 452 by the Karnataka High Court that "a condition in derogation of the statue is not for the proper administration of the Act and further held that a circular cannot impose any burden on the tax payer can deviate from the provisions of the Act if it is beneficial to the -: 13 :- M.LODHA IMPEX,RATLAM. assessee and mitigates or relaxes the rigour of…

Dinakar Ullal v. Commissioner of Income Tax (323 ITR 452) — Cited in 4 Judgments | BharatTax