I. Slate of Andhra Pradesh v. M Ramakrishtaiah & Co.

93 STC 40Reported decision#21751 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10(22A)Section 139(1)Section 143(1)Section 143(3)Section 147 Section 148 Section 14A Section 234B

Judgments citing I. Slate of Andhra Pradesh v. M Ramakrishtaiah & Co.

KHAITAN WINDING WIRE PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1),, KOLKATA

In the result, the both the appeals of the assessee are allowed

ITA 877/KOL/2025[2010-2011]Status: DisposedITAT Kolkata03 Dec 2025AY 2010-2011

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri S.M. Surana, &For Respondent: Shri Ruchika Sharma, DR

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

…04/2014. According to assessee, order was passed after 3110312014 and the order has got time barred and it is illegal. In support of his proposition, appellant has cited the following judgments/decisions. I. Slate of Andhra Pradesh vs. M Ramakrishtaiah & Co.- 93 STC 40; (SC). 2. ('IT vs. Shri Narayani Chandrika Trust 212 ITR 456 (Ker) 3. Government of Wood Works vs. Stale of Kerala - 69 STC 62 (SC) 4. Mofatlal Industries Ltd. & Another vs. ('TO & Others - 101 STC 461 (ITAT; Kolkata). 5. Shanti Lal Ghodawat & ors. Vs, ACIT- (2009) 7261TJ (Jd) 135 (ITAT. Jodhpur) 6. CIT vs. MA. Rai Bahadur Kishore Chand& Sons - 200…

KHAITAN WINDING WIRE PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1), , KOLKATA

In the result, the both the appeals of the assessee are allowed

ITA 878/KOL/2025[2011-2012]Status: DisposedITAT Kolkata03 Nov 2025AY 2011-2012

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri S.M. Surana, &For Respondent: Shri Ruchika Sharma, DR

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

M/S. KHAITAN WINDING WIRE PVT. LTD., ,KOLKATA vs. ACIT, CIRCLE - 4(1) , KOLKATA

Appeal is allowed in above terms

ITA 2546/KOL/2018[2009-10]Status: DisposedITAT Kolkata05 Feb 2020AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Arjun Lal Saini

Section 147

…04/2014. According to assessee, order was passed after 3110312014 and the order has got time barred and it is illegal. In support of his proposition, appellant has cited the following judgments/decisions. I. Slate ofAndhra Pradesh vs. M Ramakrishtaiah & Co.- 93 STC 40; (SC). 2. ('IT vs. Shri Narayani Chandrika Trust 212 ITR 456 (Ker) 3. Government of Wood Works vs. Stale of Kerala - 69 STC 62 (SC) 4. Mofatlal Industries Ltd. & Another vs. ('TO & Others - 101 STC 461 (ITAT; Kolkata). 5. Shanti Lal Ghodawat & ors. Vs, ACIT- (2009) 7261TJ (Jd) 135 (ITAT. Jodhpur) 6. CIT vs. MA. Rai Bahadur Kishore Chand& Sons -…

ACIT, CIRCLE-50(1), KOLKATA, KOLKATA vs. SUNIL AGARWAL, KOLKATA

ITA 1194/KOL/2017[2011-12]Status: DisposedITAT Kolkata28 Feb 2019AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.1194/Kol/2017 ("नधा"रण वष" / Assessment Year: 2011-12) Acit, Circle-50(1), Kolkata Vs. Sunil Agarwal Da-12, Sector-I, Salt Lake City, Kolkata – 700 064. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Actpa 4135 D (Appellant) .. (Respondent) & Cross Objection No.10/Kol/2019 (A/O I.T.A Nos.1194/Kol/2017) ("नधा"रण वष" / Assessment Year: 2011-12) Sunil Agarwal Vs. Acit, Circle-50(1), Kolkata . Da-12, Sector-I, Salt Lake City, Kolkata – 700 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Actpa 4135 D (Cross-Objector) .. (Respondent) Appellant By : Shri C. J. Singh, Jcit, Sr. Dr Respondent By : Shri A. K. Tibrewal, Fca सुनवाईक"तार"ख/ Date Of Hearing : 21/02/2019 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal & Assessee’S Cross-Objection For Assessment Year 2011-12 Arise Against The Commissioner Of Income Tax (Appeals) - 15, Kolkata Dated 28.03.2017 Passed In Case No.112/Cit(A)-15/15-16/Dcit,Cc- 4(3)/R&T/Kol U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri C. J. Singh, JCIT, Sr. DRFor Respondent: Shri A. K. Tibrewal, FCA

Section 143(3)

…4/2014. According to assessee, order was passed after 31/03/2014 and the order has got time barred and it is illegal. In support of his proposition, appellant has cited the following judgments/decisions. 1. State of Andhra Pradesh vs. M. Ramakrishtaiah & Co.- 93 STC 40; (SC). 2. CIT vs. Shri Narayani Chandrika Trust – 212 ITR 456 (Ker) I.T.A Nos.1194/Kol/2017 Assessment Year: 2011-12 Sunil Agarwal 3. Government of Wood Works vs. State of Kerala - 69 STC 62 (SC) 4. Mafatlal Industries Ltd. & Another vs. CTO & Others - 101 STC 461 (ITAT, Kolkata). 5. Shanti Lal Ghodawat & ors. Vs. ACIT- (2009) 726 TTJ (Jd) 135 (ITA…