Setty & Others vs. State of Karnataka (7) (1996) 1 SCC 345- Secretary Government of Madras v. P.R. Sriramulu

4 SCC 720Reported decision2008#698 most cited

What is Setty & Others vs. State of Karnataka (7) (1996) 1 SCC 345- Secretary Government of Madras v. P.R. Sriramulu authority for?

The validity of Section 234E of the Income Tax Act, 1961, inserted by the Finance Act, 2012, is examined by the court.

144

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Setty & Others vs. State of Karnataka · Secretary Government of Madras v. P.R. Sriramulu · Section 234E · Finance Act 2012 · validity of Section 234E · Income Tax Act 1961 · assessment procedure

Sections most often in play

Section 156Section 220(2)Section 234ESection 119Section 143(1A)Section 200ASection 201(1)Section 201(1A)

Issues it is cited on

section 115wasection 234e(1)section 143(1a)section 285section 117section 139(9)tax collected at sourcesection 200a(1)(c)interest under section 201(1a)section 120section 200a(1)section 206c

Judgments citing Setty & Others vs. State of Karnataka (7) (1996) 1 SCC 345- Secretary Government of Madras v. P.R. Sriramulu

Chate Tutorials Pvt Ltd, Aurangabad vs. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Chate Tutorials Pvt. Ltd., Aurangabad vs. Ld. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the

ITA 479/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Chate Tutorials Pvt. Ltd., Aurangabad vs. Ld. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the

ITA 478/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Chate Tutorials Pvt. Ltd. Aurangabad, Aurangabad vs. Ld. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the

ITA 477/PUN/2024[2018-19]Status: DisposedITAT Pune25 Jun 2025AY 2018-19
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Chate Tutorials Pvt. Ltd., Aurangabad vs. Ld. Assistant Commissioner of Income Tax, TDS Circle, Nashik

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, CPC-TDS

In the result, both the bunch of appeals filed by the

ITA 2377/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shri Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, CPC-TDS

In the result, both the bunch of appeals filed by the

ITA 2368/PUN/2024[2024-2025]Status: DisposedITAT Pune25 Jun 2025AY 2024-2025
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, CPC-TDS

In the result, both the bunch of appeals filed by the

ITA 2367/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shri Bhaskaracharya Pratishthan, Chh. Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shri Bhaskaracharya Pratishthan, Chh. Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, CPC-TDS

In the result, both the bunch of appeals filed by the

ITA 2365/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2364/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2362/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shri Bhaskaracharya Pratishthan, Chh. Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2361/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…economic and administrative experts and has no expertise in these matters. [Para 20] These well settled principles have been very succinctly set out in the judgment of the Supreme Court in the case of Government of Andhra Pradesh v. Smt. P. Laxmi Devi [2008] 4 SCC 720. Therefore, even looking at it from the perspective as set out in the aforesaid judgment, it is clear that section 234E does not violate any provision of the Constitution and is therefore intra vires, Constitution of India. [Paras 21 & 22]. 2.7 Looking at the issue from another angle, the Supreme Court in CIT vs Bhikaji Dadabhai & Co in 42 ITR 123…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…1 1940 SCC Online PC 29 2 (1957) SCC Online SC 23 3 (1964) SCC Online SC 48 4 1971 (3) SCC 543 5 (1976) 4 SCC 643 6 (1977) 3 SCC 305 7 (1999) 1 SCC 430 8 (2001) 3 SCC 76 9 (2002) 6 SCC 227 10 (2008) 4 SCC 720 11 (2018) 408 ITR 274 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 9 of 21 deduction merely on the ground that the State Government had created a nodal agency for working out of the finer details and nitty-gritty of such infrastructure developments. That the purpose of creating such nodal agencies as well as le…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…1 1940 SCC Online PC 29 2 (1957) SCC Online SC 23 3 (1964) SCC Online SC 48 4 1971 (3) SCC 543 5 (1976) 4 SCC 643 6 (1977) 3 SCC 305 7 (1999) 1 SCC 430 8 (2001) 3 SCC 76 9 (2002) 6 SCC 227 10 (2008) 4 SCC 720 11 (2018) 408 ITR 274 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 9 of 21 deduction merely on the ground that the State Government had created a nodal agency for working out of the finer details and nitty-gritty of such infrastructure developments. That the purpose of creating such nodal agencies as well as le…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS