Ramakrishnan v. CBDT

422 ITR 257Reported decision#12785 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 253(5)Section 144Section 144BSection 147Section 249(3)Section 271(1)(b)Section 271(1)(c)Section 143(1)

Issues it is cited on

section 256section 202section 66bona fide mistakesection 253(3)section 253(5)section 264section 249(3)section 253tax deducted at sourcesection 271(1)(b)section 249

Judgments citing Ramakrishnan v. CBDT

M/S. Paravur Service Co-Operative Bank, Kollam vs. Income Tax Officer, Ward 2, Kollam

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ved that if courts start condoning delay where no sufficient cause is made out by imposing conditions then that would amount to violation of statutory principles and showing utter disregard to legislature.” (v) In the case of R. Ramakrishnan Vs. CBDT (2020) (422 ITR 257), wherein the Hon’ble High Court of Karnataka held as under: “14. Undisputedly, the petitioner has not questioned the validity of para 8 of the Circular which relates to pending application as on June 9, 2015. The petitioner had submitted application on May 24, 2011 before the Central Board of Direct Taxes and it was pending consideration as on J…

M/S. Sjs Enterprises Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 972/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

For Appellant: Sri Rony Anthony, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 142(1)Section 143(1)Section 143(3)Section 154Section 234B

…f courts start condoning delay where no sufficient cause is made out by imposing conditions then that would amount to violation of statutory principles and showing utter disregard to legislature.” 4.9.5 Further, in the case of R. Ramakrishnan Vs. CBDT (2020) (422 ITR 257), wherein the Hon’ble High Court of Karnataka held as under: “14. Undisputedly, the petitioner has not questioned the validity of para 8 of the Circular which relates to pending application as on June 9, 2015. The petitioner had submitted application on May 24, 2011 before the Central Board of Direct Taxes and it was pending consideration as on J…

M/S. Chitradurga Nirmithi Kendra, Chitradurga vs. Assistant Commissioner of Income Tax, Circle-2(1), Davangere

ITA 1018/BANG/2023[2012-13]Status: DisposedITAT Bangalore20 Jun 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 12ASection 40

…rved that if courts start condoning delay where no sufficient cause is made out by imposing conditions then that would amount to violation of statutory principles and showing utter disregard to legislature." (v) In the case of R. Ramakrishnan Vs. CBDT (2020) (422 ITR 257), wherein the Hon'ble High Court of Karnataka held as under: “14. Undisputedly, the petitioner has not questioned the validity of para 8 of the Circular which relates to pending application as on June 9, 2015. The petitioner had submitted application on May 24, 2011 before the Central Board of Direct Taxes and it was pending consideration as on J…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 704/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No.699 & 702/Bang/2024 Assessment Years: 2013-14 & 2014-15 The Karnataka Chemists & Druggists Association ® Lakshmi Complex, K.R. Road ITO Opp Vani Vilas Hospital Vs. Ward-5(3)(2) Bangalore 560 002 Bangalore PAN NO : AACAT8119Q APPELLANT RESPONDENT ITA No.700, 701, 703 & 704/Bang/2024 Assessment Year: 2013-14, 2013-14, 2014-15 & 2014-15 respectively The Karnataka Ch…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 703/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No.699 & 702/Bang/2024 Assessment Years: 2013-14 & 2014-15 The Karnataka Chemists & Druggists Association ® Lakshmi Complex, K.R. Road ITO Opp Vani Vilas Hospital Vs. Ward-5(3)(2) Bangalore 560 002 Bangalore PAN NO : AACAT8119Q APPELLANT RESPONDENT ITA No.700, 701, 703 & 704/Bang/2024 Assessment Year: 2013-14, 2013-14, 2014-15 & 2014-15 respectively The Karnataka Ch…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(3)(2), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 702/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No.699 & 702/Bang/2024 Assessment Years: 2013-14 & 2014-15 The Karnataka Chemists & Druggists Association ® Lakshmi Complex, K.R. Road ITO Opp Vani Vilas Hospital Vs. Ward-5(3)(2) Bangalore 560 002 Bangalore PAN NO : AACAT8119Q APPELLANT RESPONDENT ITA No.700, 701, 703 & 704/Bang/2024 Assessment Year: 2013-14, 2013-14, 2014-15 & 2014-15 respectively The Karnataka Ch…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 700/BANG/2024[2013-17]Status: DisposedITAT Bangalore04 Jun 2024AY 2013-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No.699 & 702/Bang/2024 Assessment Years: 2013-14 & 2014-15 The Karnataka Chemists & Druggists Association ® Lakshmi Complex, K.R. Road ITO Opp Vani Vilas Hospital Vs. Ward-5(3)(2) Bangalore 560 002 Bangalore PAN NO : AACAT8119Q APPELLANT RESPONDENT ITA No.700, 701, 703 & 704/Bang/2024 Assessment Year: 2013-14, 2013-14, 2014-15 & 2014-15 respectively The Karnataka Ch…

M/S. S J S Enterprises Limited, Bangalore vs. Deputy Commissioner of Income, Circle-6(1)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 327/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Years: 2018-19

For Appellant: Shri Rony Anthony, A.RFor Respondent: Shri Guru Kumar S., D.R
Section 143(1)Section 234ASection 250

…ITA Nos.327/Bang/2024 SJS Enterprises Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Years: 2018-19 S.J.S. Enterprises Limited Sy.Nos.28 P 16 Agra Village 85 P6 BM Kaval Village Kengeri Hobli, Thatagunj BO Bangalore South DCIT Vs. Bangalore 560 082 Circle-6(1)(1) Karnataka Bangalore PAN NO : AAJCS0794B APPELLANT RESPONDENT Appellant by : Shri Rony Anthony, A.R. Respondent by : Shri Guru Kumar S., D.R. Date of Hearing : 27.05.2024 Date of Pronouncement : 29.05.2024 O R D E R PER…

Ramakrishnan v. CBDT (422 ITR 257) — Cited in 8 Judgments | BharatTax