Kirti v. OIC

2 SCC 166Reported decision1969#17112 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 115BBE Section 119 Section 142(1)Section 143(2)Section 144 Section 69 Section 69A

Judgments citing Kirti v. OIC

Govindasamy Bharathiraja, Chennai vs. ITO, Ncw-4(2), Chennai

In the result the appeal of the assessee is allowed

ITA 258/CHNY/2025[2017-18]Status: DisposedITAT Chennai10 Jul 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.258/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Mr. Govindasamy Bharathiraja, The Ito, Old 4, New 6, Balaji Colony, Non-Corporate Ward-4(2), 3Rd Cross Street, Velachery, Chennai. Chennai-600 042. [Pan: Albpb 2971 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Ms. Anitha, Addl.CIT

Section 115BSection 142(1)Section 143Section 144Section 69Section 69A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.258/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 v. Mr. Govindasamy Bharathiraja, The ITO, Old 4, New 6, Balaji Colony, Non-Corporate Ward-4(2), 3rd Cross Street, Velachery, Chennai. Chennai-600 042. [PAN: ALBPB 2971 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.D. Anand, Advocate ""यथ" क" ओर से /Resp…

The Commissioner of Income Tax (International Taxation)-1, Delhi vs. M/S Bio-Rad Laboratories (Singapore) Pte Ltd

ITA/564/2023HC Delhi03 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…lation 7(5) or within a further period of 30 days envisaged in Regulation 7(b), process and decide the case on merits, with the further qualification that in such an event, the matter would 46 AIR 1963 SC 1295 47 (2004) 2 SCC 510 48 (2023) 3 SCC 502 49 (1969) 2 SCC 166 50 (1984) 2 SCC 302 Digitally Signed By:CHANDRASHEKHAR AN HARI SHANKAR Signing Date:22.04.2024 22:29 Signature Not Verified Digitally Signed By:AJIT KUMAR Signing Date:22.04.2024 22:30 Signature Not Verified WP(C) 12983/2022 & other batch matters Page 98 of 177 not be deferred any further on account of non-receipt of comments or recommendations f…

Smt. Uma Agarwal, Gwalior vs. ITO-1(3), Gwalior

In the result the appeal of the assessee is allowed

ITA 35/AGR/2021[2017-18]Status: DisposedITAT Agra18 Jun 2021AY 2017-18

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year 2017-18 Smt. Uma Agrawal V.S. I.T.O –1( 3) Baba Kapur Sunaran Ka Mohalla, Gwalior, M.P. Rajaji Ka Bada Gwalior M.P. Pan: Bdppa6915F (Appellant) (Respondent)

Section 69A

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year 2017-18 Smt. Uma Agrawal V.S. I.T.O –1( 3) Baba Kapur Sunaran Ka Mohalla, Gwalior, M.P. Rajaji Ka Bada Gwalior M.P. PAN: BDPPA6915F (Appellant) (Respondent) Appellant by Mr Manuj Sharma Adv and Rajender Sharma adv Respondent by Sh. Mazhar Akram, Sr. DR Date of Hearing 14.06.2021 Date of Pronouncement 18 .06.2021 ORDER Per Laliet Kumar, J.M. This appeal filed by the assessee against the Order dated 25/03/2021 by the National Faceless Appeal Centre, the…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/227/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN