Judgments: (a) S. Narayanappa vs. CIT 63 ITR 219 (SC) (b) Kailash Moudgil v. DCIT

195 ITR 247High Court1992#23355 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2025.

Judgments citing Judgments: (a) S. Narayanappa vs. CIT 63 ITR 219 (SC) (b) Kailash Moudgil v. DCIT

ACIT, Circle 3, Lucknow vs. Anshuman Singh, Lucknow

In the result, the appeal of Revenue is allowed

ITA 342/LKW/2025[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139Section 142Section 142(1)Section 143Section 143(3)Section 144Section 147Section 148

…r filing of the return, the proceedings could be questioned and the right to recorded reasons enforced even in an appeal, so as to enable the assessee to question jurisdiction on the basis of recorded reasons. Further, in the case of K.M. Bansal Vs CIT [1992] 195 ITR 247, and in the case of T.V. Mylsamy Vs Dy. CIT [2018] 11 ITR-OL 458 (Mad) it was held that," Recording of reason is obligatory and the disclosure of reason is based upon the principle of Natural Justice, so that the reason, which forms the basis for the proposal of re- assessment, cannot be kept back". Recording of reasons and furnishing the same ar…

Rajesh Ladhani, Faizabad vs. DCIT CC, Agra

In the result, all three appeals of the assessee are allowed

ITA 106/AGR/2019[2009-10]Status: DisposedITAT Agra06 Nov 2019AY 2009-10

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenaita No. 106,107 & 108/Agra/2019 Assessment Year: 2008-09 & 2011-12 Vs. Dy. C.I.T. –Central Circle, Rajesh Ladhani, 259, Savera Bhawan, Ram Nagar Colony, Agra. Faizabad. Pan: Abapl5646C (Appellant) (Respondent)

Section 132(4)Section 153ASection 153D

…ssed by this Bench in the cases of Shri Saurabh Agarwal & Ors Vs DCIT, Central Circle, Agra (supra) on the strength of following Judgments: (a) S. Narayanappa vs. CIT 63 ITR 219 (SC) (b) Kailash Moudgil Vs DCIT 72 ITD 97 (Special Bench) (c) K.M Bansal Vs CIT 195 ITR 247 (Allahabad) (d) PCIT Vs ITAT 88 taxman.com 644 (Del) (e) Presidency Talkies Ltd Vs ITO 25 ITR 447 (Mad.) 7. We have considered the rival submissions in the light of case laws relied upon by both the parties and order granting Approval dated 27.03.2015 passed under section 153-D of the Act, which was obtained by the assessee under the Right to In…

Anurag Mittal, Firozabad vs. DCIT Central Circle, Agra

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

ITA 136/AGR/2018[2013-14]Status: DisposedITAT Agra06 Nov 2019AY 2013-14

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 153DSection 234A

…Vs DCIT, Central Circle, Agra (supra) on the strength of following Judgments: ITA No. 135 & 136/Agr/2018 9 Asst. Year: 2012-13 & 2013-14 (a) S. Narayanappa vs. CIT 63 ITR 219 (SC) (b) Kailash Moudgil Vs DCIT 72 ITD 97 (Special Bench) (c) K.M Bansal Vs CIT 195 ITR 247 (Allahabad) (d) PCIT Vs ITAT 88 taxman.com 644 (Del) (e) Presidency Talkies Ltd Vs ITO 25 ITR 447 (Mad.) 7. We have considered the rival submissions in the light of case laws relied upon by both the parties and order granting Approval dated 26.03.2015 passed under section 153-D of the Act, which has been obtained by the assessee under the Right…