MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32

9 SCC 1Supreme Court of India2018#121 most cited
532

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2006 to 2026.

Sections most often in play

Section 143(3)Section 250Section 144Section 37(1)Section 133(6)Section 201Section 201(1A)Section 44AB

Issues it is cited on

section 264asection 44aasection 264section 192section 17section 251(1)section 251(1)(a)assessee in defaultsection 201(1)section 251section 201section 44ab

Judgments citing MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32

ITO(TDS), Bilaspur vs. Secl, Bilaspur, West Jkd Colliery

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 298/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

ITO(TDS), Bilaspur vs. Secl, Bilaspur, Gharghoda

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 297/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

ITO (TDS), Bilaspur vs. Secl, Bilaspur, Mines Rescue Stations

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 296/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

ITO (TDS), Bilaspur vs. Secl, Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 295/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

ITO (TDS), Bilaspur vs. Secl, Bilaspur, Jkd, Sub Area, West Jkd

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 294/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

ITO (TDS), Bilaspur vs. Secl, Bilaspur, Hasdeo Haldibadi

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 293/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

ITO(TDS), Bilaspur vs. Secl, Bilaspur, West Jkd Colliery

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 292/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN- Jbps00355F), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 291/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN-Bpls04617E), Surguja

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 290/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN- Jbps13157E), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 289/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. Secl Central Stores (TAN- Jbps03090D), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 288/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coal Fields Limited (TAN- Bpls04875D), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 287/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. Secl (TAN- Bpls04697A), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 286/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. Secl-Hasdeo Area Haldibadi Colliery (TAN- Jbps06999G), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 285/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN- Jbps03804D), Anuppur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 284/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. Secl, Kusmunda Area (TAN- Jbps02656D), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 283/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN- Jbps02076E), Raigarh

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 282/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN- Jbps03398D), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 281/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coal Fields Ltd. (TAN- Jbps02667A), Kusmunda

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 280/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…

Deputy Commissioner of Income Tax (TDS), Raipur vs. Secl, O/O Chief General Manager (TAN- Jbps02072A), Raigarh

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 279/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…cer for fresh assessment. Going by stricter application / interpretation of law as laid by the Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and further in the landmark case of ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we are mindful to hold that, while dealing with the first appeals unless the order under challenge before the first appellate authority order is framed ex-parte by the assessing officer u/s 144 of the Act, any action of remanding any subject, ITAT-Raipur Page 12 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 201…