ITO v. Leela Mammen (ITAT

63 TTJ 252Income Tax Appellate Tribunal#18143 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 139(1)Section 139(5)Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)Section 44AB

Issues it is cited on

section 194ldsection 9(i)(vii)section 270a(2)(a)section 9(i)section 194lsection 270a(6)section 270a(2)service pesection 195(1)section 270a(9)section 195(2)under-reporting of income

Judgments citing ITO v. Leela Mammen (ITAT

Mr. Chittaranjan Trimbak Gaikwad, Pune vs. The Asst. Commissioner of Income Tax, Circle-4, Pune

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.759/PUN/2024 धििाारण वर्ा / Assessment Year : 2010-11 Mr. Chittaranjan Trimbak Gaikwad, The Asst. Commissioner At Post Kadamwak Wasti, of Income Tax, Loni Kalbhor, Pune – 412201 Vs. Circle – 4, Pune PAN : AEBPT5707L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri B.C. Malakar Department by : Shri Ramnath P. Murkunde Date of hearing : 28-10-2024 Date of 10-01-2025 Pronouncement : आदेश / ORDER PER A…

Ibm Corporation, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

In the result, all the appeals of the assessees are allowed

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…rther evidence would be Bangalore ITAT decision including necessary to show that income has assessee’s own special bench matter been concealed: wherein it has been categorically held • ITO vs Leela Mammen (ITAT, that the said receipts are not taxable. Cochin) 63 TTJ 252 However, to avoid litigation, once the • CIT vs Dr. R.C. Gupta & Co. assessment proceedings were initiated, (Raj.) 122 ITR 719 the assessee made the tax payment • ACIT vs S.M. Kanappa merely to buy peace. Automobiles (P.) Ltd. (ITAT, Bangalore) 72 ITD 474 • T. Prashanth Reddy vs ACIT [2011] 9 taxmann.com 231 (Hyderabad ITAT) - Further, the CIT(A)…

Ibm Corporation, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2)(1), Bangalore

In the result, all the appeals of the assessees are allowed

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…rther evidence would be Bangalore ITAT decision including necessary to show that income has assessee’s own special bench matter been concealed: wherein it has been categorically held • ITO vs Leela Mammen (ITAT, that the said receipts are not taxable. Cochin) 63 TTJ 252 However, to avoid litigation, once the • CIT vs Dr. R.C. Gupta & Co. assessment proceedings were initiated, (Raj.) 122 ITR 719 the assessee made the tax payment • ACIT vs S.M. Kanappa merely to buy peace. Automobiles (P.) Ltd. (ITAT, Bangalore) 72 ITD 474 • T. Prashanth Reddy vs ACIT [2011] 9 taxmann.com 231 (Hyderabad ITAT) - Further, the CIT(A)…

Ibm United Kingdom Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

In the result, all the appeals of the assessees are allowed

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…rther evidence would be Bangalore ITAT decision including necessary to show that income has assessee’s own special bench matter been concealed: wherein it has been categorically held • ITO vs Leela Mammen (ITAT, that the said receipts are not taxable. Cochin) 63 TTJ 252 However, to avoid litigation, once the • CIT vs Dr. R.C. Gupta & Co. assessment proceedings were initiated, (Raj.) 122 ITR 719 the assessee made the tax payment • ACIT vs S.M. Kanappa merely to buy peace. Automobiles (P.) Ltd. (ITAT, Bangalore) 72 ITD 474 • T. Prashanth Reddy vs ACIT [2011] 9 taxmann.com 231 (Hyderabad ITAT) - Further, the CIT(A)…

Ibm Israel Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

In the result, all the appeals of the assessees are allowed

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…rther evidence would be Bangalore ITAT decision including necessary to show that income has assessee’s own special bench matter been concealed: wherein it has been categorically held • ITO vs Leela Mammen (ITAT, that the said receipts are not taxable. Cochin) 63 TTJ 252 However, to avoid litigation, once the • CIT vs Dr. R.C. Gupta & Co. assessment proceedings were initiated, (Raj.) 122 ITR 719 the assessee made the tax payment • ACIT vs S.M. Kanappa merely to buy peace. Automobiles (P.) Ltd. (ITAT, Bangalore) 72 ITD 474 • T. Prashanth Reddy vs ACIT [2011] 9 taxmann.com 231 (Hyderabad ITAT) - Further, the CIT(A)…

ITO v. Leela Mammen (ITAT (63 TTJ 252) — Cited in 5 Judgments | BharatTax