R.Karuppaswamy v. 2nd ITO

9 TTJ 442Income Tax Appellate Tribunal#25852 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(1)Section 201(1A)

Judgments citing R.Karuppaswamy v. 2nd ITO

Rajasthan State Health Assurance Agency, Jaipur vs. It Ward -1(1), Jaipur

In the result, the appeal of the assessee is disposed of, for statistical purposes

ITA 808/JPR/2025[2021-22]Status: DisposedITAT Jaipur01 Sept 2025AY 2021-22

Bench: BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vikas Rajvanshi,CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

…6 pronounced that: “The assessee has placed reliance on some decisions of the tribunal in which financial difficulties have been accepted as reasonable cause for default in payment of tax. The Madras bench of the tribunal in case of R.Karuppaswamy Vs 2nd ITO (9 TTJ 442) had cancelled the penalty levied for default in payment of self assessment tax on the ground paucity of funds. Similarly the Bombay bench of the tribunal in case of 3rd ITO Vs Bombay Cable Co. Pvt. Ltd. (11 TTJ 386) had upheld the dropping of penalty proceeding and deletion of interest levied under section 201(1A) for failure to deposit the TDS wi…

Mmj Exports Private Limited, Kolkata vs. JCIT (TDS), Range - 58, Kolkata

In the result, appeal filed by the assessee is allowed

ITA 18/KOL/2019[2011-12]Status: DisposedITAT Kolkata10 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.18/Kol/2019 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: NoneFor Respondent: Smt. Ranu Biswas, Addl. CIT

Section 200Section 272A(2)(k)Section 273B

…Department has already been paid by the appellant on 17.01.2013 (photocopy of challans enclosed). 6. The appellant wishes to rely on the under mentioned authorities:- i) Porwal Creative Vision Pvt. Ltd. vs. ACIT [139 TTJ 001] ii) R. Karuppaswamy vs. 2nd ITO [9 TTJ 442] iii) Crest Communication Ltd. vs. Addl. DIT [106ITD 558] iv) 3rd ITO vs. Bombay Cable Co. (P) Ltd. [11 TTJ 385] v) Branch Manager, Punjab National Bank vs. Addl. CIT [140 TTJ 622] vi) Hindustan Steel Ltd. vs. State of Orissa [83ITR 26] 9. We have heard ld. D.R. and perused the material available on record. We note that the Hon'ble Supreme Court i…

Aspandiar R. Irani & Gustad R. Irani, Thane vs. CIT (A)-1, Thane

In the result, both the appeal of the assessee is partly allowed

ITA 3051/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Apr 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Devendra Jain (AR)For Respondent: Shri Suman Kumar (DR)

Section 133Section 200(3)Section 206Section 253Section 254(1)Section 272A(2)Section 272A(2)(c)Section 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.3052/Mum/2016 (Assessment Year- 2011-12) Aspandiar R. Irani & Gustad R. Addl. CIT, TDS Range, Irani, Plot No. 35, Opp. Silver Thane. Arch Hsg. Soc., Road No.1, Vs. Samata Nagar, Thane-400606. PAN: AABAA1195Q (Appellant) (Respondent) Assessee by : Shri Devendra Jain (AR) Revenue by : Shri Suman Kumar (DR) Date of hearing : 13.04.2017 Date of Pronouncement : 13.04.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeal…