How many judgments cite PCIT v. V. Ramaiah?

24 judgments on BharatTax cite PCIT v. V. Ramaiah (103 Taxmann.com 201), spanning 2019 to 2025.

Which sections of the Income Tax Act does PCIT v. V. Ramaiah come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 147, Section 148, Section 131, Section 132.

PCIT v. V. Ramaiah

103 Taxmann.com 201High Court2019#4773 most cited

What is PCIT v. V. Ramaiah authority for?

Non-communication of reasons recorded for reassessment to the assessee is not a mere procedural lapse. If reasons are not communicated, the reassessment order can be quashed.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

PCIT v. V. Ramaiah · section 148 · reopening of assessment · non-communication of reasons · procedural lapse · quashing reassessment order · natural justice

Sections most often in play

Section 1961 Section 143(3)Section 147 Section 148 Section 131 Section 132 Section 142(1)Section 143(2)

Issues it is cited on

section 40(a)section 40(a)(ia)reopening of assessment section 40 section 148 section 147 company section 14 interest

Judgments citing PCIT v. V. Ramaiah

Smt.Susheela N Reddy, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 499/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Shri. S K Ramprasad, Bengaluru vs. Commissioner of Income Tax, (Appeals)5, Bengaluru

In the result, the assessee’s appeal for Assessment Year 2008-09 is allowed as indicated above

ITA 2929/BANG/2017[2008-09]Status: DisposedITAT Bangalore24 May 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2008-09 Shri. S. K. Ramprasad, Vs. Commissioner Of Income Tax No.83, Ramson Building, (Appeals-5), 7Th Floor, Bmtc Building, 80 Silver Jubilee Park Road, Bangalore-560 002. Feet Road, Koramangala, Pan : Aanpr 1165 L Bangalore -560 095. Appellant Respondent Assessee By : Shri. V. Chandrasekhar, Advocate Revenue By : Shri. M. Rajasekhar, Addl. Cit Date Of Hearing : 14.03.2019 Date Of Pronouncement : 24.05.2019

For Appellant: Shri. V. Chandrasekhar, AdvocateFor Respondent: Shri. M. Rajasekhar, Addl. CIT

Section 143(3)Section 147Section 148Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment year : 2008-09 Shri. S. K. Ramprasad, Vs. Commissioner of Income Tax No.83, Ramson Building, (Appeals-5), 7th Floor, BMTC Building, 80 Silver Jubilee Park Road, Bangalore-560 002. Feet Road, Koramangala, PAN : AANPR 1165 L Bangalore -560 095. APPELLANT RESPONDENT Assessee by : Shri. V. Chandrasekhar, Advocate Revenue by : Shri. M. Rajasekhar, Addl. CIT Date of hearing : 14.03.2019 Date of Pronouncement : 24.05.2019 O R D E R Per Shri Jason P Boaz, A.M. :…

ITO 2(1)(1), Mumbai vs. Aaa Technologies P.Ltd, Mumbai

ITA 3455/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Vipul JoshiFor Respondent: Shri Abdul Hakeem M

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 3454 & 3455/MUM/2017 (A.Ys: 2009-10 & 2012-13) Income Tax Officer – 2(1)(1) v. M/s. AAA Technologies Pvt. Ltd., 543, 5th Floor, 278 - 280, F-Wing, Solaris-1 Aayakar Bhavan, Saki Vihar Road M.K. Road, Opp. L & T Gate No. 6 Mumbai-400 020 Powai, Andheri (E) Mumbai – 400 072 PAN: AADCA 8858 Q (Assessee) (Respondent) C.O. No. 280/MUM/2018 [Arising out of ITA NO. 3454/MUM/2017 (A.Y: 2009-10)] M/s. AAA Technologies Pvt. Ltd., v. Income Tax Offic…

ITO 2(1)(1), Mumbai vs. Aaa Technologies P.Ltd, Mumbai

ITA 3454/MUM/2017[2009-10]Status: DisposedITAT Mumbai17 May 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Vipul JoshiFor Respondent: Shri Abdul Hakeem M

Section 143(3)Section 148