How many judgments cite Karanvir Singh Gossal v. CIT?

158 judgments on BharatTax cite Karanvir Singh Gossal v. CIT (349 ITR 692), spanning 2015 to 2026.

Which sections of the Income Tax Act does Karanvir Singh Gossal v. CIT come up under?

It is most often cited in judgments turning on Section 234B, Section 234A, Section 234C, Section 143(3), Section 250, Section 144.

Karanvir Singh Gossal v. CIT

349 ITR 692Supreme Court of India2012#619 most cited

What is Karanvir Singh Gossal v. CIT authority for?

The Supreme Court's decision establishes principles or grounds for seeking a waiver of mandatory interest levied under Sections 234A, 234B, and 234C of the Income Tax Act, 1961.

158

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Karanvir Singh Gossal · interest waiver · section 234A · section 234B · section 234C · waiver of interest · mandatory interest · Income Tax Act · Supreme Court

Sections most often in play

Section 234B Section 234A Section 234C Section 143(3)Section 250 Section 144 Section 143(2)Section 153A

Issues it is cited on

interest under section 234a mistake apparent on record section 234 section 23 section 234a section 154 interest u/s 234a child section 153d satisfaction note section 15 section 153c

Judgments citing Karanvir Singh Gossal v. CIT

M/S. Rajesh Exports Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Central Circle - 1(2), Bengaluru

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 931/BANG/2017[2008 - 09]Status: DisposedITAT Bangalore27 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…sustained any part of the change made by the assessing officer on the facts and circumstance of the case. 8. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234A, 234B and 234C of the Income Tax Act under the facts and circumstances of the case. 9. Without prejudice the levy of interest under section 234 A, 234B and 234C are bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 930/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 929/BANG/2017[2010-11]Status: DisposedITAT Bangalore27 Nov 2018AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 928/BANG/2017[2009-10]Status: DisposedITAT Bangalore27 Nov 2018AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

M/S. Srinagara Credit Co-Operative Society Limited, Bengaluru vs. Income Tax Officer, Ward-5(2)(4), Bengaluru

In the result, appeals of the assessee are allowed for statistical purposes

ITA 2603/BANG/2017[2013-14]Status: DisposedITAT Bangalore15 Oct 2018AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri A.K Garodiaita Nos.2603 & 2604/Bang/2017 (Asst. Year – 2013-14 & 2014-15) M/S Srinagara Credit Co-Operative Society Ltd., No.36-2/48, Sapthasri, 15Th Main Road, Sri Ramanjenaya Street Sriranga, Bengaluru. . Appellant Pan – Aaaa59196A. Vs. The Income-Tax Officer, Ward-5(2)(4), Bengaluru. . Respondent Appellant By : Shri S.V Ravishankar, Advocate Respondent By : Dr. P.V Pradeepkumar, Addl. Cit Date Of Hearing : 04-10-2018 Date Of Pronouncement : 15-10-2018 O R D E R

For Appellant: Shri S.V Ravishankar, AdvocateFor Respondent: Dr. P.V Pradeepkumar, Addl. CIT

Section 234Section 80Section 80P

…onsequently the impugned orders passed requires to be cancelled on the facts and circumstances of the case. 9. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 B of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and…

Sri. H.C. Mahadevaiah, Mysore vs. Assistant Commissioner of Income Tax, Circle-1(1), Mysore

In the result, the appeal filed by the assessee is partly allowed in the terms indicated above

ITA 1845/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Sept 2018AY 2012-13

Bench: Shri Arun Kumar Garodiaassessment Year : 2012-13

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Nischal .B, Addl. CIT (DR)

Section 131Section 234Section 40

…the authorities below requires to be cancelled, on the facts and circumstances of the case. Page 3 of 11 11. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies himself liable to be charged to interest under section 234 B & 234 C of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 B & 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all no…

M/S Sri Nagendra Credit Co-Op Society Ltd, Bangalore vs. Income Tax Officer Ward-5(2)(5), Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1155/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 May 2018AY 2014-15

Bench: Shri Arun Kumar Garodia

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Abi Rama Karthikeyan, IRS (DR)

Section 234BSection 80Section 80P

…stant case so far as the income attributable to the Members under the facts and circumstances of the case. 9. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies herself liable to be charged to interest under section 234B and 234C of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234B & 234C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not…

M/S Sri Nagendra Credit Co-Op Society Ltd, Bangalore vs. Income Tax Officer Ward-5(2)(5), Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1154/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 May 2018AY 2013-14

Bench: Shri Arun Kumar Garodia

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Abi Rama Karthikeyan, IRS (DR)

Section 234BSection 80Section 80P

M/S Jayadeva Institute of Cardio Vascular Science & Research Employees Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer Ward-7(2)(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 2605/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodiaassessment Year : 2014-15

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)

Section 234Section 80

…nsequently the impugned orders passed requires to be cancelled on the facts and circumstances of the case. 9. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 A Et 234 B of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 A & 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all no…

M/S Chowdeshwari Credit Co-Operative Society Ltd, Bangalore vs. Income Tax Officer Ward-7(2)(2), Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2602/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)

Section 234Section 80Section 80P

…nsequently the impugned orders passed requires to be cancelled on the facts and circumstances of the case. 9. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 A & 234 B of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 A & 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not…

M/S Chowdeshwari Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer Ward-7(2)(2), Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2601/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)

Section 234Section 80Section 80P

…nsequently the impugned orders passed requires to be cancelled on the facts and circumstances of the case. 9. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 A & 234 B of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 A & 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not…

Smt Nalini Prabhu, Bangalore vs. Income Tax Officer Ward-6(3), Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 35/BANG/2018[2005-06]Status: DisposedITAT Bangalore06 Apr 2018AY 2005-06

Bench: Shri Arun Kumar Garodiaassessment Year : 2005-06

For Appellant: Shri V. Chandrasekhar, AdvocateFor Respondent: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)

Section 234Section 68

…ly there could not be any additions under section 68 of the Act on the facts and circumstances of the case. 7. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon’ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 A & 234 B of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 A & 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not…

M/S. Kanyakaparameshwari Credit Co-Operative Society Limited, Chitradurga vs. Income Tax Officer, Ward-2, Chitradurga

In the result, the appeal filed by the assessee is allowed

ITA 2900/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Mar 2018AY 2012-13

Bench: Shri Arun Kumar Garodiaassessment Year :2012-13

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)

Section 234Section 56Section 80Section 80P

…Other Sources" as per the provisions of section 56 of the Act, on the facts and circumstances of the case. 7. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 B of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and…

Deputy Commissioner of Income Tax, Bangalore vs. M/S Bharat Infra Tech (P)Ltd, Bangalore

In the result, the issues in the Cross Objections raised have become infructuous and dismissed as such

ITA 1442/BANG/2014[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Vandana Sagar, CIT (DR)

Section 132Section 143Section 143(3)Section 153ASection 153CSection 40A(3)

…ned by the Respondent / Cross Objector of Rs. 1,92,83,060/- under the facts and circumstances of the case. 5. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Respondent / Cross Objector denies itself liable to be charged to interest under section 234 A, 234 B and 234 C of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 A, 234 B and 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on…

Sri Netyam Ravi Kumar, Bangalore vs. The Income Tax Officer Ward-7(3), Bangalore

In the result, appeal of the assessee stand dismissed

ITA 1382/BANG/2017[2005-06]Status: DisposedITAT Bangalore17 Nov 2017AY 2005-06

Bench: Shri Sunil Kumar Yadavassessment Year : 2005-06

For Appellant: Shri. Narendra SharmaFor Respondent: Shri. Vikas Suryawanshi

Section 142(1)Section 143(3)Section 147Section 148Section 234A

…tent of Rs.1,30,000/- being the agricultural income on the facts and circumstances of the case. 7. Without prejudice to the right to seek waiver of interest as per parity of the reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692 the appellant denies itself liable to be charged interest under section 234A and 234B of the Act under the facts and circumstances of the case. Further the levy of interest under section 234A and 234B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are not discernable and ar…

M/S Oriental Exports vs. ACIT

In the result, the appeals by the assessee are dismissed

ITA 46/BANG/2014[2007-08]Status: DisposedITAT Bangalore05 Aug 2016AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: NoneFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 132Section 153ASection 234Section 234ASection 69A

…nites which do not have any credential or evidentiary value under the facts and circumstances of the case. 11. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 A, 234B & 234D of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234A. 234B & 234D of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied ar…

Smt. Hassena B.N vs. ACIT

In the result, the appeals by the assessee are dismissed

ITA 49/BANG/2014[2004-05]Status: DisposedITAT Bangalore29 Jul 2016AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: NoneFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 132Section 153ASection 153CSection 234Section 69

…not to the entire actual payments made/paid during the year under the facts and circumstances of the case. 10. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies herself liable to be charged to interest under section 234 B & 234 c of the Income Tax Act under the facts and circumstances of the case. Further the levy of interest under section 234 B & 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all no…

M/S Vijai Auto Sales & Services (P) Ltd., Bangalore vs. DCIT, Bangalore

In the result, the assessee’s appeal for the asst

ITA 1262/BANG/2013[2008-09]Status: DisposedITAT Bangalore18 Sept 2015AY 2008-09

Bench: Shri Vijaypal Rao & Shri Jason P Boazm/S Vijai Auto Sales & Services Pvt. Ltd., No.12-A, 4Th Floor, Narang Chambers, Nr Road, Bangalore-560 002. . Appellant Vs. The Dy. Commissioner Of Income-Tax, Circle-12(5), Bangalore. . Respondent Appellant By : Shri V Chandra Shekar, Advocate Respondent By : Shri Sunil Kumar Agarwala, Jcit Date Of Hearing : 14-9-2015 Date Of Pronouncement : -9-2015 O R D E R

For Appellant: Shri V Chandra Shekar, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, JCIT

Section 143(3)Section 234BSection 40Section 68

…rred and debited by the appellant under the facts and circumstances of the case. vii) Without prejudice to the right to seek waiver of interest as per the parity of reasoning of the decision of the Hon’ble Apex Court in the case of Karanvir Singh, reported in 349 ITR 692, the appellant denies itself liable to be charged interest u/s 234B and 234C of the Act under the facts and circumstances of the case. Further the levy of interest u/s 234B & 234C of the Act is bad in law as the period, rate, ITA No.1262/B/13 5 quantum and method of calculation adopted on which interest is levied are not discernible from the o…