Ramiah Reddy v. ACIT

244 CTR 126Reported decision2011#6927 most cited

What is Ramiah Reddy v. ACIT authority for?

The Income Tax Appellate Tribunal (ITAT) has the power to examine all aspects of a search and seizure, and a valid search is essential for initiating block assessment proceedings. Materials seized from an invalid search cannot be used in block assessments but may be used in other assessment proceedings.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

Ramiah Reddy v. ACIT · 244 CTR 126 · search and seizure · block assessment · valid search · invalid search · ITAT powers · Section 132 · Section 158BE · assessment proceedings

Judgments citing Ramiah Reddy v. ACIT

Anil Minda vs. Commissioner of Income Tax

C.A. No.-000345-000350 - 2012Supreme Court24 Mar 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 132Section 132(1)Section 158Section 158B

…eriod of two years is to be counted from that date. 3.3 Learned counsel appearing on behalf of the respective assessees has relied upon the decision of the Karnataka High Court in the case of 5 C.Ramaiah Reddy v. Assistant Commissioner of Income Tax, (2011) 244 CTR 126 (Karn.) (para 47) in support of his submission. 4. Shri Balbir Singh, learned ASG appearing on behalf of the Revenue has vehemently submitted that as per Explanation 2 of Section 158BE of the Act, when it is a case of search, period of limitation is to be counted from the date on which the last Panchnama was drawn. It is submitted that…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2111/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Apr 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2110/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2109/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2108/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2107/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2106/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Apr 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2105/BANG/2017[2009-10]Status: DisposedITAT Bangalore06 Apr 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commisssioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2019/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Apr 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Sri Ramappa Chandru @ R.Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2018/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2017/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2016/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2015/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2014/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Apr 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2013/BANG/2017[2009-10]Status: DisposedITAT Bangalore06 Apr 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…ed in appellate proceedings before the CIT(A) and on this basis, he has held that the grounds on this issue are not maintainable before CIT(A). As per the judgment of Hon'ble Karnataka High Court rendered in the case of C. Ramiah Reddy vs. ACIT as reported in 244 CTR 126, this issue can be raised before ITAT and it can be decided by the Tribunal. The Conclusions of Hon’ble Karnataka High Court in this case are summarized herein below:- “Conclusions (1) The Tribunal has got powers to look into all aspects of search and a valid search is sine qua non for initiating block assessment. (2) Materials seized during a…

Shri S. Jagadeeshwara Reddy vs. Deputy Commissioner of Income

The appeal is disposed of

ITA/428/2014HC Karnataka07 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 132Section 234ASection 234BSection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF SEPTEMBER, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MR. JUSTICE B.MANOHAR ITA NO.428/2014 BETWEEN SHRI S.JAGADEESHWARA REDDY, AGED ABOUT 55 YEARS NO.71, 2ND FLOOR, R.J.GARDEN, OUTER RING ROAD, MARATHAHALLY, BANGALORE-560 037. ... APPELLANT (BY SMT.VANI H., ADV.) AND DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(3) BANGALORE.…

Ramiah Reddy v. ACIT (244 CTR 126) — Cited in 16 Judgments | BharatTax