Ramakumar Reddy v. ACIT

147 Taxmann.com 401Reported decision2023#19178 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 271B Section 44AB Section 144 Section 144B Section 147 Section 148 Section 273B Section 274

Issues it is cited on

penalty under section 271b section 271b section 44ab section 44 levy of penalty section 271 reasonable cause section 27 section 139 section 148 previous year section 144

Judgments citing Ramakumar Reddy v. ACIT

Sanghi Textiles Private Limited, Hyderabad vs. Income Tax Officer, Ward-3(1), Hyderabad

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

ITA 758/HYD/2024[2013-14]Status: DisposedITAT Hyderabad05 Dec 2025AY 2013-14

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.758/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) M/S Sanghi Textiles Vs. Income Tax Officer Private Limited Ward 3(1) Hyderabad Hyderabad Pan:Aadcs0837P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 25/11/2025 घोषणा की तारीख/Pronouncement: 05/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Dr. Sachin Kumar, Sr. DR

Section 147Section 148Section 271BSection 274Section 44A

…ITA No 758 of 2024 Sanghi Textiles Private Limited आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.758/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) M/s Sanghi Textiles Vs. Income Tax Officer Private Limited Ward 3(1) Hyderabad Hyderabad PAN:AADCS0837P (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. DR सुनव…

Sincere Architects Engineers Pvt. Ltd., Jaipur vs. ACIT, Cirlce-7, Jaipur

In the result the appeal no

ITA 974/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2025AY 2017-18

For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Gaurav Awasthi, JCIT

Section 139Section 142(1)Section 147Section 148Section 154Section 194A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.973 to 975/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Sincere Architects Engineers Private Limited, 42 Lal Singh Judo Colony, Tonk Road, Jaipur बनाम Vs. ACIT, Circle-07, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAGCS6770G अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Ashish S…

Sincere Architects Engineers Pvt. Ltd., Jaipur vs. ACIT, Circle-7, Jaipur

In the result the appeal no

ITA 973/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2025AY 2017-18

For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Gaurav Awasthi, JCIT

Section 139Section 142(1)Section 147Section 148Section 154Section 194A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.973 to 975/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Sincere Architects Engineers Private Limited, 42 Lal Singh Judo Colony, Tonk Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAGCS6770G अपीलार्थी / Appellant बनाम Vs. प्रत्यर्थी / Respondent ACIT, Circle-07, Jaipur निर्धारिती की ओर से / Assessee by : Shri Ashish Shar…

Pristine Jewellery, Mumbai vs. Income Tax Officer, Ward1(2)(4), Surat

In the result, appeal of the assessee is dismissed

ITA 277/SRT/2023[2012-13]Status: DisposedITAT Surat23 Jan 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.277/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Pristine Jewellery Vs. The Ito, Plot No.20, Midc B/H Khanna Ward-1(2)(4), House, Road No.6, Andheri East, Surat Mumbai-400 096 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaifp6894R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Unmesh Dalal, Ca Respondent By Shri Mukesh Jain, Sr.Dr Date Of Hearing 05/12/2024 Date Of Pronouncement 23/01/2025

Section 148Section 271BSection 273BSection 44A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.277/SRT/2023 Assessment Year: (2012-13) (Physical hearing) Pristine Jewellery Vs. The ITO, Plot No.20, MIDC B/h Khanna Ward-1(2)(4), House, Road No.6, Andheri East, Surat Mumbai-400 096 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAIFP6894R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Unmesh Dalal, CA Respondent by Shri Mukesh Jain, Sr.DR Date of Hearing 05/12/2024 Date of Pronouncement 23/01/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This…