(i) N. Mani v. Sangeetha Theatre and Others, (2004) 12 SCC 278; (ii) Ram Sunder Ram v. Union of India and Others

13 SCC 255Reported decision2007#12105 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Issues it is cited on

section 65asection 2(12a)section 153(c)(1)section 163section 66section 153(c)section 158bdsection 158bcsection 65bsection 65section 153c(1)section 16

Judgments citing (i) N. Mani v. Sangeetha Theatre and Others, (2004) 12 SCC 278; (ii) Ram Sunder Ram v. Union of India and Others

Rekha Khaitan vs. Deputy Commissioner of Income Tax Central Circle 19 Delhi

The appeals are disposed of with the aforesaid directions

ITA/386/2023HC Delhi19 Dec 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 115BSection 132Section 142(1)Section 143Section 153ASection 69B

…ITA 386 & 387 of 2023 Page 1 of 11 $~SB-1 & 2 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 19.12.2025 + ITA 386/2023 ITA 387/2023 REKHA KHAITAN .....Appellant Through: Ms. Kavita Jha, Sr. Advocate with Mr. Himanshu Aggarwal, Mr. Kumail Abbas and Ms. Kanika Sethi, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 19 DELHI ..... Respondent Through: Mr. Vipul Agrawal, SSC Ms. Sakshi Shairwal and Mr. Akshat Singh, JSC, Mr. Gaoraang Ranjan and Ms. Harshita Kotru, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE TEJAS KARIA V. KAMESWAR RAO, J. (ORAL) 1. These t…

Rekha Khaitan vs. Deputy Commissioner of Income Tax Central Circle 19 Delhi

The appeals are disposed of with the aforesaid directions

ITA/387/2023HC Delhi19 Dec 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 115BSection 132Section 142(1)Section 143Section 153ASection 69B

…ITA 386 & 387 of 2023 Page 1 of 11 $~SB-1 & 2 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 19.12.2025 + ITA 386/2023 ITA 387/2023 REKHA KHAITAN .....Appellant Through: Ms. Kavita Jha, Sr. Advocate with Mr. Himanshu Aggarwal, Mr. Kumail Abbas and Ms. Kanika Sethi, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 19 DELHI ..... Respondent Through: Mr. Vipul Agrawal, SSC Ms. Sakshi Shairwal and Mr. Akshat Singh, JSC, Mr. Gaoraang Ranjan and Ms. Harshita Kotru, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE TEJAS KARIA V. KAMESWAR RAO, J. (ORAL) 1. These t…

Anshu Sahai (HUF), Jaipur vs. ACIT, Central Circle

ITA 468/JPR/2025[2018-19]Status: DisposedITAT Jaipur03 Nov 2025AY 2018-19
For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR
Section 115BSection 132Section 133ASection 139Section 153CSection 153D

…dering such pleas, it would be a fair decision, rendering justice to the complainant, as observed in para 62 in case of Veena Estates (supra). It is principle of law as laid down by the Hon'ble Supreme Court in Natwar Singh v Director of Enforcement [2010] 13 SCC 255, wherein the Supreme Court has observed that there can never be a technical plea of breach of principles of natural justice and plea would be a realistic plea which can be proved on the principle of prejudice. It is a settled principle of law that any breach of the principles of natural justice cannot be addressed by a straight jacket formula.…

Anshu Sahai (HUF), Jaipur vs. ACIT, Central Circle 2, Jaipur

ITA 467/JPR/2025[2017-18]Status: DisposedITAT Jaipur03 Nov 2025AY 2017-18
For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR
Section 115BSection 132Section 133ASection 139Section 153CSection 153D

…ering such pleas, it would be a fair decision, rendering justice to the complainant, as observed in para 62 in case of Veena Estates (supra). It is principle of law as laid down by the Hon'ble Supreme Court in Natwar Singh v Director of Enforcement [2010] 13 SCC 255, wherein the Supreme Court has observed that there can never be a technical plea of breach of principles of natural justice and plea would be a realistic plea which can be proved on the principle of prejudice. It is a settled principle of law that any breach of the principles of natural justice cannot be addressed by a straight jacket formula…

Anshu Sahai (HUF), Jaipur vs. ACIT, Central Circle 2, Jaipur

ITA 466/JPR/2025[2016-17]Status: DisposedITAT Jaipur03 Nov 2025AY 2016-17
For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR
Section 115BSection 132Section 133ASection 139Section 143(3)Section 153CSection 153D

…nsidering such pleas, it would be a fair decision, rendering justice to the complainant, as observed in para 62 in case of Veena Estates (supra). It is principle of law as laid down by the Hon'ble Supreme Court in Natwar Singh v Director of Enforcement [2010] 13 SCC 255, wherein the Supreme Court has observed that there can never be a technical plea of breach of principles of natural justice and plea would be a realistic plea which can be proved on the principle of prejudice. It is a settled principle of law that any breach of the principles of natural justice cannot be addressed by a straight jacket formula. Any…

Raghav Kumar Dhoot, Jaipur vs. DCIT Central Circle 1, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…sidering such pleas, it would be a fair decision, rendering justice to the complainant, as observed in para 62 in case of Veena Estates (supra). It is principle of law as laid down by the Hon'ble Supreme Court in Natwar Singh v. Director of Enforcement [2010] 13 SCC 255, wherein the Supreme Court has observed that there can never be a technical plea of breach of principles of natural justice and plea would be a realistic plea which can be proved on the principle of prejudice. It is a settled principle of law that any breach of the principles of natural justice cannot be addressed by a straight jacket formula. Any…

Principal Commissioner of Income Tax Rajbagh Srinagar vs. M/S Gravita Metal Inc Industrial Estate Kathuia J and K

ITA/1/2024HC J&K31 Oct 2024

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

Section 12Section 17Section 4Section 6Section 67Section 69

…tiated, more particularly section 17 (1) (o) of the J&K GST Act, 1962 is pari-materia to section 69 (1) (o) of the J&K Vat Act, 2005, in view of the law laid down by the Supreme Court of India in case reported as in Ram Sunder Ram v. Union of India (2007) 13 SCC 255.” 02. Before we advert to the questions of law sought to be referred by the Petitioners herein to the High Court, we deem it appropriate to give a brief factual background leading to the filing of this Petition. 03. Vide Order dated 16th of December, 2016 passed by the Assessing Authority, Commercial Taxes Check Post, Lower Munda [“th…

Alagu Process, Tirupur vs. ITO, Ward 2(1), Tiruppur

In the result the appeal of the assessee is partly allowed

ITA 695/CHNY/2024[2017-18]Status: DisposedITAT Chennai04 Sept 2024AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.695/Chny/2024 िनधा"रण वष" /Assessment Year: 2017-18 Alagu Process, The Income Tax Officer, S.F No.414, Vs. Ward-2(1), Palavanjipalayam Ring Road, Tiruppur. Veerapandi Post, Tirupur – 641 605. [Pan: Aavfa 5147P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri S. Sridhar (Erode), Advocate ""थ" की ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing : 26.06.2024 घोषणा की तारीख /Date Of : 04.09.2024 Pronouncement आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), (Nfac), Delhi [Hereinafter “Cit(A)”] In Din & Order No. Itba/Nfac/S/250/2023- 24/105992446(1), Dated 19.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2017-18 U/S.147 R.W.S

For Appellant: Shri S. Sridhar (Erode), AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 147Section 148Section 44ASection 68Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.695/Chny/2024 िनधा"रण वष" /Assessment Year: 2017-18 Alagu Process, The Income Tax Officer, S.F No.414, Vs. Ward-2(1), Palavanjipalayam Ring Road, Tiruppur. Veerapandi Post, Tirupur – 641 605. [PAN: AAVFA 5147P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri S. Sridhar (Erode), Advocate ""थ" की ओर से /Respondent by…

(i) N. Mani v. Sangeetha Theatre and Others, (2004) 12 SCC 278; (ii) Ram Sunder Ram v. Union of India and Others (13 SCC 255) — Cited in 8 Judgments | BharatTax