(Judgment Rudra Gouda v. Asstt. CIT

93 Taxmann.com 333High Court2018#21642 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 159(2)(b)Section 292BSection 292BBSection 143(3)Section 143(3A)Section 143(3B)Section 144Section 144B

Issues it is cited on

section 2(7)section 167section 161section 159legal representativesection 149(1)(b)section 149(1)section 16section 292bsection 292section 149section 29

Judgments citing (Judgment Rudra Gouda v. Asstt. CIT

Mrs. Surekha Legal Representative of Late Shri. Devaraj, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R
Section 143(2)Section 250

…ITA No.2419/Bang/2025 Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Mrs. Surekha (Legal Representative of Late Shri Devaraj, since dead) No.112, 1st Main, Ramarao Layout Vs. ITO BSK 3rd Phase, 3rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru PAN NO :ASVPS2939R APPELLANT RESPONDENT Appellant by : Sri Balachandran, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 06.03.2026 O…

Jadagadder Pakkerappa, Legal Heir Sarojamma, Shikaripura vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 144Section 147Section 148Section 15Section 250

…ITA No.1406/Bang/2025 Jadagadder Pakkerappa, Shikaripura IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Jadagadder Pakkerappa Legal Heir: Sarojamma Tagagunda (Post) ITO Shikaripura (Tq) Vs. Ward 1 & TPS Karnataka 577 428 Shimoga PAN NO :BAXPP4539H APPELLANT RESPONDENT Appellant by : Sri Varun Bhat, A.R. Respondent by : Sri Balusamy N., D.R. Date of Hearing : 01.12.2025 Date of Pronouncement : 26.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the asse…

Deputy Commissioner of Income Tax, Income Tax Department vs. Anilkumar Ochhavlal Desai, Vadodara

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 The DCIT, Anilkumar Ochhavlal Circle 1(1)(1), Desai Vadodara Vs Shroff Nagar Society, Gotri Road, Vadodara, Gujarat-390021 PAN: ABOPD7444A (Appellant) (Respondent) Revenue Represented: Shri Kamlesh Makwana, CIT-DR Assessee Represented: Shri Manish J. Shah & Shri Rushin Patel, A.Rs. Date of hearing : 23-07-2024 Date of pronouncement : 26-07-2024 आदेश/ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by…

Dy Commissioner of Income Tax, Central Circle 3(3), Central Range-3, Mumbai vs. Shri Navnitlal Ratanji Shah, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 1919/MUM/2022[2013-2014]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-2014

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Cit, Central Circle-3(3) Shri Navnitlal Ratanji Shah M-3, 13Th Floor, Eden Hall, Mumbai Vs. Dr. Annie Besant Road, Worli, Mumbai-400 018

For Appellant: Shri Paras S. SavlaFor Respondent: Shri Chetan M. Kacha
Section 142(1)Section 143(1)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Dy. CIT, Central Circle-3(3) Shri Navnitlal Ratanji Shah M-3, 13th Floor, Eden Hall, Mumbai Vs. Dr. Annie Besant Road, Worli, Mumbai-400 018 PAN/GIR No. AAVPS 0171 R (Appellant) : (Respondent) Assessee by : Shri Paras S. Savla Revenue by : Shri Chetan M. Kacha Date of Hearing : 24.01.2023 Date of Pronouncement : 31.01.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the Revenue, challenging the order of the learned Commissioner of Income Tax (Appeals)-51, Mumbai (‘l…

(Judgment Rudra Gouda v. Asstt. CIT (93 Taxmann.com 333) — Cited in 4 Judgments | BharatTax