Karthick Natarajan v. Deputy Commissioner of Income-tax, International Taxation

Q: How many judgments cite Karthick Natarajan v. Deputy Commissioner of Income-tax, International Taxation?

10 judgments on BharatTax cite Karthick Natarajan v. Deputy Commissioner of Income-tax, International Taxation (154 Taxmann.com 136), spanning 2024 to 2025.

Q: Which sections of the Income Tax Act does Karthick Natarajan v. Deputy Commissioner of Income-tax, International Taxation come up under?

It is most often cited in judgments turning on Section 115BBE, Section 143(3), Section 69A, Section 132, Section 68, Section 69.

154 Taxmann.com 136Income Tax Appellate Tribunal2023#10209 most cited

What is Karthick Natarajan v. Deputy Commissioner of Income-tax, International Taxation authority for?

The amended provisions of Section 115BBE, increasing the tax rate to 60%, are applicable from Assessment Year 2017-18 (Financial Year 2016-17) onwards, as the amendment pertains to an increased rate rather than a new imposition of tax.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Karthick Natarajan v. DCIT · Section 115BBE · amended provisions · AY 2017-18 · Financial Year 2016-17 · tax rate 60% · Taxation Laws Second Amendment Act 2016

Sections most often in play

Section 115BBE Section 143(3)Section 69A Section 132 Section 68 Section 69 Section 132(4)Section 132(4A)

Issues it is cited on

surrender of income section 69b unabsorbed depreciation stamp duty value section 132(4a)section 115bb section 115b loose papers section 44ab section 115bbe section 29 section 115

Judgments citing Karthick Natarajan v. Deputy Commissioner of Income-tax, International Taxation

ACIT, Central Circle, Alwar vs. Sh. Tara Chand Gupta, Alwar

In the result the appeal filed by the revenue in ITA no

ITA 514/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a

Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

Sh. Tarachand Gupta, Alwar vs. ACIT, Central Circle, Alwar

In the result the appeal filed by the revenue in ITA no

ITA 449/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a

Section 143(3)Section 68Section 69C

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

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

ITA 1437/PUN/2024[2016-17]Status: DisposedITAT Pune06 Dec 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde

Section 139Section 139(1)Section 143(1)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1436 & 1437/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. Kay Power and Paper Limited, ITO, Ward-2, Satara Gat No.454/457, At Post – Borgaon, Vs. Tal / Dist. Satara – 415002 PAN: AABCK1295P (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Ramnath P Murkunde Date of hearing : 18-11-2024 Date of pronouncement : 06-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate o…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

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

ITA 1436/PUN/2024[2015-16]Status: DisposedITAT Pune06 Dec 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde

Section 139Section 139(1)Section 143(1)Section 148Section 148A

Mohan Lal Ashok Kumar Saraf, Jaipur vs. DCIT Cen Cir 1, Jaipur

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 879/JPR/2024[2017-2018]Status: DisposedITAT Jaipur28 Nov 2024AY 2017-2018

For Appellant: Shri Ankit Totuka, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR

Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 879/JP/2024 fu/kZkj.ko"kZ@AssessmentYear :2017-18 Mohan Lal Ashok Kumar Saraf cuke The DCIT Vs. 223, Johri Bazar Central Circle-1 Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFM 6432 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ankit Totuka, Advocate jktLo dh vksjls@Revenue by: Ms. Alka G…

Sh. Sanjay Godha, Jaipur vs. ACIT, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 539/JPR/2024[2017-18]Status: DisposedITAT Jaipur29 Aug 2024AY 2017-18

Bench: This Tribunal. The Said Order Of The Ld. Cit(A) Arises Because The Assessee Preferred An Appeal Before Him Against The Order Dated 20/11/2019 Passed Under Section 143(3) Of The Income Tax Act, By Acit, Circle-01, Jaipur.

For Appellant: Sh. P. C. Parwal, FCAFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, vk;dj vihy la-@ITA No. 539/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Sh. Sanjay Godha, ACIT, Vs. 750, Achariyon Ka Rasta, Kishan Circle-01, Pole Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAPG 1328 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, FCA jktLo dh vksj ls@ Revenue by…

Income Tax Officer, Ward 4(3)(2), Bangalore vs. Ssg Lakshmipura Housing Development-2, Bangalore

In the result, appeal of the revenue is allowed

ITA 803/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Aug 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: NoneFor Respondent: Sri D.K. Mishra, D.R

Section 115BSection 143(3)

…ew that the amendment will take effect from AY 2017-18 and not from the AY 2018-19 since by way of amendment only the rate of tax has been increased and no fresh tax has been imposed. We also rely on the latest order of the Chennai Tribunal reported in (2023) 154 Taxmann.com 136 in the case of Karthick Natarajan Vs. DCIT (International taxation), wherein the Tribunal had given the following finding in respect of applicability of the amended provisions: SSG Lakshmipura Housing Development-2, Bangalore Page 3 of 4 10.2 We noted from the taxation law, Second Amendment Act, 2016 that the Income-tax payable shall be t…

Gargi Global Academy Sansthan, Sikar vs. DCIT, Central Circle-2, Jaipur

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

ITA 260/JPR/2024[2016-17]Status: DisposedITAT Jaipur05 Jul 2024AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Anil Dhaka (CIT)

Section 115BSection 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153CSection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, vk;dj vihy la-@ITA No. 203/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Vivekanand Shiksha Samiti, DCIT, Vs. Palwas Road, Near Prince Central Circle-02, Jaipur School, Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAV 9003 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 260/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke…

Vivekanda Shiksha Samiti, Palwas Road, Sikar vs. DCIT, Central Circle-2, Jaipur

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

ITA 203/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Jul 2024AY 2017-18

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Anil Dhaka (CIT)

Section 115BSection 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153CSection 69

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 203/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Vivekanand Shiksha Samiti, बनाम DCIT, Palwas Road, Near Prince Vs. Central Circle-02, Jaipur School, Sikar स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABAV 9003 C अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 260/JP/2024 निर्धारण वर्ष / Assessment Years : 2016…

Smt. Rajni Gutpa, Alwar vs. ACIT, Central Circle, Alwar

ITA 45/JPR/2024[2017-18]Status: DisposedITAT Jaipur04 Jun 2024AY 2017-18

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT

Section 115BSection 132Section 139Section 153ASection 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 45/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Smt. Rajni Gupta, 09, Keshav Nagar, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AFJPG 9455 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Sh. Arvind Kumar, C…