KarthickNatarajan v. DCIT, International Taxation

202 ITD 552Income Tax Appellate Tribunal2023#12379 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

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 155 section 69b stamp duty value section 132(4a)loose papers section 115bb section 115b addition u/s 68 section 29 section 115bbe section 44ab

Judgments citing KarthickNatarajan v. DCIT, 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

…ue raised by the appellant has been considered in the following judgments. MaruthiBabuRaoJadav v. ACIT [2021] 430 ITR 504 (Ker.) (WA. No. 984 of 2019) x x x x KarthickNatarajan v. DCIT, International Taxation (2023) 154 taxmann.com 136 (Chennai-Trib.)/(2023) 202 ITD 552 (Chennai- Trib.)(11.07.2023) x x x x In view of the above, the provisions of Section 115BBE of the Act as amended by second amendment Act by the Taxation Laws (second amendment) Act, 2016 are applicable w.e.f 1-4-2017 onwards (01.04.2017 for the A.Y 2017-18 fully year of A.Y 2017-18 and onwards) on enhanced rate of tax @ 60%. In view of the abov…

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

Nilesh Popatlal Gada, Pune vs. Income Tax Officer Ward 2(4), Pune

In the result, appeal of the assessee is Partly Allowed

ITA 1538/PUN/2024[2017-18]Status: DisposedITAT Pune20 Dec 2024AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 115BSection 250Section 68

…which is applicable to the assessments carried on in that year. The enhanced rate applies from the commencement of the assessment year, which relates to the previous financial year.” Unquote. 9.3 ITAT Chennai in the case of Karthick Natarajan Vs. DCIT /[2023] 202 ITD 552 (Chennai - Trib.) has respectfully followed the Hon’ble Kerala High Court’s decision in the case of Maruthi babu Rao Jadhav and held as under : Quote, “ 10. We have heard rival contentions and gone through facts and circumstances of the case. We noted that the Parliament by 13 Taxation Laws (Second Amendment) Act, 2016, w.e.f. 01-4-2017 has subst…

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

…dge is affirmed for the for the reasoning herein above and the Writ Appeal would stand dismissed without any order as to costs.’’ Karthick Natarajan v. Deputy Commissioner of Income-tax, International Taxation [2023] 154 taxmann.com 136 (Chennai Trib.)/[2023] 202 ITD 552 (Chennai- Trib.)[11-07-2023] 10.2 We noted from the taxation law Second Amendment Act. 2016 that the Income-tax payable shall be the aggregate of the amount of income-tax calculated on the income referred to clause (a) and clause (4) of section 11588E(1) of the Act af the rate of 60% wef 1-4-2017 that means from assessment year 2017-18 relevant t…

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

…-19. The above issue of applicability year has been adjudicated in the following judgments, Maruthi Babu Rao Jadav vs. ACIT [2021] 430 ITR 504 (Ker.) x x x x Karthick Natarajan vs. DCIT, International Taxation [2023] 154 taxmann.com 136 (Chennai-Trib.)/(2023) 202 ITD 552 (Chennai-Trib.) [11.07.2023]. x x x x x In view of the above, respectfully following the judgment of Honourable Kerala High Court and honourable Tribunal, the provisions of Section 115BBE of the Act as amended by second amendment Act by the Taxation Laws (second amendment) Act, 2006 will apply w.e.f 1.4.2017 (01.04.2017 of the assessment 12 Sh.…

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

…owing judicial pronouncements:- • Maruthi Babu Rao Jadav vs. Asst. CIT [2021] 430 ITR 504 (Ker.) [WA. No. 984 of 2019] x x x x • Karthick Nataranjan v. Deputy Commissioner of Income-tax, International Taxation [2023] 154 taxmann.com 136 (Chennai-Trib.)/[2023] 202 ITD 552 (Chennai-Trib.) (11.07.2023) x x x x In view of the above, provisions of section 115BBE of the Act as amended by second amendment Act by the Taxation Laws (second amendment) Act, 2016 will apply w.e.f 1.04.2017 on enhanced rate of tax @ 60%, instead of @ 30%. The enhanced rates applies from the commencement of the assessment year relevant to pre…

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

…e following judicial pronouncements:- Maruthi Babu Rao Jadav vs. Asst. CIT [2021] 430 ITR 504 (Ker.) [WA. No. 984 of 2019] X X X Karthick Nataranjan v. Deputy Commissioner of Income-tax, International Taxation [2023] 154 taxmann.com 136 (Chennai-Trib.)/[2023] 202 ITD 552 (Chennai-Trib.) (11.07.2023) X X X X In view of the above, provisions of section 115BBE of the Act as amended by second amendment Act by the Taxation Laws (second amendment) Act, 2016 will apply w.e.f 1.04.2017 on enhanced rate of tax @ 60%, instead of @ 30%. The enhanced rates applies from the commencement of the assessment year relevant to prev…

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…