Koppula Koteshwara Rao and Anr. v. Dr Koppula Hemantha Rao, 2002 AIHC 4950

12 SCC 220Reported decision2011#18819 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Judgments citing Koppula Koteshwara Rao and Anr. v. Dr Koppula Hemantha Rao, 2002 AIHC 4950

JUDGEMENTopens in new window

ITA/73/2021HC Delhi19 Jan 2022
Section 260A

…was incumbent upon the revenue to carry out further investigation to bring it within the ambit of Section 68 of the Act. [See Koppula Koteshwara Rao and Anr. v. Dr Koppula Hemantha Rao, 2002 AIHC 4950, cited with approval in Rangammal v. Kuppuswami (2011) 12 SCC 220] 12.1. In this case, insofar as the assessee is concerned, it placed the evidence on record, which established the trail of the money, the mode through which the money had travelled from the assessee to the investor entities and back to the assessee, and the fact that each of the investor…

JUDGEMENTopens in new window

ITA/71/2021HC Delhi19 Jan 2022
Section 260A

…was incumbent upon the revenue to carry out further investigation to bring it within the ambit of Section 68 of the Act. [See Koppula Koteshwara Rao and Anr. v. Dr Koppula Hemantha Rao, 2002 AIHC 4950, cited with approval in Rangammal v. Kuppuswami (2011) 12 SCC 220] 12.1. In this case, insofar as the assessee is concerned, it placed the evidence on record, which established the trail of the money, the mode through which the money had travelled from the assessee to the investor entities and back to the assessee, and the fact that each of the investor…

JUDGEMENTopens in new window

ITA/69/2021HC Delhi19 Jan 2022
Section 260A

…was incumbent upon the revenue to carry out further investigation to bring it within the ambit of Section 68 of the Act. [See Koppula Koteshwara Rao and Anr. v. Dr Koppula Hemantha Rao, 2002 AIHC 4950, cited with approval in Rangammal v. Kuppuswami (2011) 12 SCC 220] 12.1. In this case, insofar as the assessee is concerned, it placed the evidence on record, which established the trail of the money, the mode through which the money had travelled from the assessee to the investor entities and back to the assessee, and the fact that each of the investor…

JUDGEMENTopens in new window

ITA/68/2021HC Delhi19 Jan 2022
Section 260A

…was incumbent upon the revenue to carry out further investigation to bring it within the ambit of Section 68 of the Act. [See Koppula Koteshwara Rao and Anr. v. Dr Koppula Hemantha Rao, 2002 AIHC 4950, cited with approval in Rangammal v. Kuppuswami (2011) 12 SCC 220] 12.1. In this case, insofar as the assessee is concerned, it placed the evidence on record, which established the trail of the money, the mode through which the money had travelled from the assessee to the investor entities and back to the assessee, and the fact that each of the investor…

Koppula Koteshwara Rao and Anr. v. Dr Koppula Hemantha Rao, 2002 AIHC 4950 (12 SCC 220) — Cited in 4 Judgments | BharatTax