Kichchppa v. Ramanujam

25 ITR 166Reported decision1902#15441 most cited
6

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

Issues it is cited on

principal officercreditworthiness of the creditornational faceless assessment centreadmission of additional evidenceentry operatorfaceless assessmentshare application moneyaddition u/s 68rule 46aescapement of incomecross objectionaccommodation entry

Judgments citing Kichchppa v. Ramanujam

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4252/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…oner., [1996] 56 ITD 14 (Delhi - Trib) "Sufficient cause is evidently something more than legally sufficient or sufficient according to the rules laid down in the section ". This is as held by the Madras High Court in the case of Kichchppa v. Ramanujam [1902] 25 ITR 166 (170,171) (DB) (sic). As commonly understood, it would mean which is beyond the control of the party invoking the provision of the section. The test to be applied is that of a reasonable man in normal circumstances. Sufficiency of reason would he in the test whether the same could have been avoided by exercise of due care and attention. Simply put…

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4251/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…oner., [1996] 56 ITD 14 (Delhi - Trib) "Sufficient cause is evidently something more than legally sufficient or sufficient according to the rules laid down in the section ". This is as held by the Madras High Court in the case of Kichchppa v. Ramanujam [1902] 25 ITR 166 (170,171) (DB) (sic). As commonly understood, it would mean which is beyond the control of the party invoking the provision of the section. The test to be applied is that of a reasonable man in normal circumstances. Sufficiency of reason would he in the test whether the same could have been avoided by exercise of due care and attention. Simply put…

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4207/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…oner., [1996] 56 ITD 14 (Delhi - Trib) "Sufficient cause is evidently something more than legally sufficient or sufficient according to the rules laid down in the section ". This is as held by the Madras High Court in the case of Kichchppa v. Ramanujam [1902] 25 ITR 166 (170,171) (DB) (sic). As commonly understood, it would mean which is beyond the control of the party invoking the provision of the section. The test to be applied is that of a reasonable man in normal circumstances. Sufficiency of reason would he in the test whether the same could have been avoided by exercise of due care and attention. Simply put…

Income Tax Officer, Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4206/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…oner., [1996] 56 ITD 14 (Delhi - Trib) "Sufficient cause is evidently something more than legally sufficient or sufficient according to the rules laid down in the section ". This is as held by the Madras High Court in the case of Kichchppa v. Ramanujam [1902] 25 ITR 166 (170,171) (DB) (sic). As commonly understood, it would mean which is beyond the control of the party invoking the provision of the section. The test to be applied is that of a reasonable man in normal circumstances. Sufficiency of reason would he in the test whether the same could have been avoided by exercise of due care and attention. Simply put…

Income Tax Officer, Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4205/DEL/2025[2013]Status: DisposedITAT Delhi17 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…oner., [1996] 56 ITD 14 (Delhi - Trib) "Sufficient cause is evidently something more than legally sufficient or sufficient according to the rules laid down in the section ". This is as held by the Madras High Court in the case of Kichchppa v. Ramanujam [1902] 25 ITR 166 (170,171) (DB) (sic). As commonly understood, it would mean which is beyond the control of the party invoking the provision of the section. The test to be applied is that of a reasonable man in normal circumstances. Sufficiency of reason would he in the test whether the same could have been avoided by exercise of due care and attention. Simply put…

Achla Malhotra, Delhi vs. ITO, Ward-24(1), Delhi

ITA 4252/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jan 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…oner., [1996] 56 ITD 14 (Delhi - Trib) "Sufficient cause is evidently something more than legally sufficient or sufficient according to the rules laid down in the section ". This is as held by the Madras High Court in the case of Kichchppa v. Ramanujam [1902] 25 ITR 166 (170,171) (DB) (sic). As commonly understood, it would mean which is beyond the control of the party invoking the provision of the section. The test to be applied is that of a reasonable man in normal circumstances. Sufficiency of reason would he in the test whether the same could have been avoided by exercise of due care and attention. Simply put…

Kichchppa v. Ramanujam (25 ITR 166) — Cited in 6 Judgments | BharatTax