Kamal Kumar Kalia v. Union of India

268 Taxmann 398High Court2020#4580 most cited

What is Kamal Kumar Kalia v. Union of India authority for?

Employees of Public Sector Undertakings (PSUs) and nationalized banks are not considered government employees for the purpose of exemption under Section 10(10AA) of the Income Tax Act.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Kamal Kumar Kalia v. Union of India · Section 10(10AA) · PSU employees · nationalized banks · government employee exemption · income tax exemption · Delhi High Court

Also reported as

313 CTR 779111 Taxmann.com 409

Sections most often in play

Section 10(10AA)Section 143(1)Section 154Section 10(10AA)(i)Section 10(10AA)(ii)Section 264Section 143(3)Section 250

Issues it is cited on

section 10(10aa)pptamalgamationsection 10salarychief commissionersection 154section 143(1)section 133section 131prescribedsection 250

Judgments citing Kamal Kumar Kalia v. Union of India

Mohan Baliramji Thakre, Nagpur vs. Income Tax Office, Delhi

ITA 375/NAG/2022[2018-19]Status: DisposedITAT Nagpur19 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Respondent: Shri Abhay Y. Marathe
Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.375/NAG./2022 AND ITA.Nos.10, 118 & 389/NAG./2023 Sl. Name of Assessee Respondent A.Y. NFAC, Delhi’s Din & Proceedings No. Heard on Order No. dated Appealed under sec. Against Shri Mohan Baliramji Thakre, The Income 2018-19 ITBA/NFAC/S/250/2022- 143(3) of D/69/2, Prakash Tax Officer, 23/1045337545(1) the Act. 1. 21.03.2024 Nagar, Khaparkheda, National E- Dated 09.09.2022 Nagpur. Assessment PIN 441 102. Centre, Delhi. Maharashtra PAN AATPT2360F Shri Ashok The Asst. Mahadeor…

Vijay Pemmaraju, Visakhapatnam vs. Incomr Tax Officer, Ward-2(5), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 126/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam29 Nov 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.126/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Vijay Pemmaraju Vs. Income Tax Officer D.No.49-51-1A, Plot No.20 Ward-2(5) Flat No.303, Sankalp Paradise Visakhapatnam Santhipuram Visakhapatnam [Pan : Aempp5571M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri Y.Surya Chandra Rao, ARFor Respondent: Shri Madhukar Aves, DR
Section 1Section 10Section 154Section 2Section 3

…आयकरअपीलीयअधिकरण, धिशाखापटणम “SMC” पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.126/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Vijay Pemmaraju Vs. Income Tax Officer D.No.49-51-1a, Plot No.20 Ward-2(5) Flat No.303, Sankalp Paradise Visakhapatnam Santhipuram Visakhapatnam [PAN : AEMPP5571M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri Y.Surya Chandra Rao, AR प्रत्यधथी की ओर से / Respondent…

Shri Amrik Singh, Mansa vs. Income Tax Officer Ward- 1 (4), Mansa

In the result, the appeal of the assessee bearing ITA No

ITA 198/ASR/2023[2021-22]Status: DisposedITAT Amritsar21 Aug 2023AY 2021-22

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 198/Asr/2023 Assessment Year: 2021-22 Amrik Singh S/o Lal Singh, Vs. ITO, Ward 1 (4), Mansa. Mansa. [PAN:-ABNPS9727Q] (Appellant) (Respondent) Appellant by Sh. J. K. Gupta, Adv. Respondent by Sh. Digvijai Kumar Chaudhary, Sr.DR. Date of Hearing 08.08.2023 Date of Pronouncement 21.08.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. NFAC, Delhi, (in brevity ‘the CIT (A)’) order passed u/s 2…

Ram Charan Gupta, Jaipur vs. ITO WD 4(2), Jpr

In the result, appeal of the assessee is allowed

ITA 408/JPR/2022[2020-21]Status: DisposedITAT Jaipur27 Jun 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manoj Kumar Gupta (CA)For Respondent: Smt Monisha Choudhary(Addl. CIT)
Section 10Section 143(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 408/JPR/2022 fu/kZkj.k o"kZ@Assessment Years : 2020-21 Ram Charan Gupta cuke ITO, Vs. 48 Shayam Colony, Tonk Road, Ward-4(2), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARPG 2222 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Manoj Kumar Gupta (CA) jktLo dh vksj ls@Revenue by: Smt Mon…

Devendra Kumar Gupta, Ajmer vs. CIT(Appeals), Delhi

In the result, appeal of the assessee is dismissed

ITA 17/JPR/2023[2020-2021]Status: DisposedITAT Jaipur17 May 2023AY 2020-2021

Bench: Ld. Cit (A), Who Also Dismissed The Appeal Of The Assessee Taking Into Consideration

For Appellant: NoneFor Respondent: Ms Monisha Choudhary (JCIT)
Section 10

…1 Shri Devendra Kumar Gupta, Ajmer. आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 17/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21. cuke Shri Devendra Kumar Gupta, The CIT (Appeals) Vs. E-6, Naka Madar, GC road, Delhi. Madhuban Colony, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ABMPG 5677 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None. jktLo dh vksj ls@ Revenue by : Ms Monisha Choudhary (JCIT)…

Narendra Singh Yadav, Jaipur vs. ACIT, Circle 1 Jaipur

In the result, the appeal of the assessee is allowed

ITA 404/JPR/2022[2019-20]Status: DisposedITAT Jaipur22 Feb 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Ashok Kanodia, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 10Section 154

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 404/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shri Narender Singh Yadev The ACIT F-39, Suresh Marg, C Scheme Vs. Circle-1 Jaipur – 302 001 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFPY 1920 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ashok Kanodia, CA jktLo dh vksj ls@ Re…