Similarly, in Kalakrithi v. ITO

253 ITR 754High Court2002#8347 most cited

What is Similarly, in Kalakrithi v. ITO authority for?

Reasonable cause for non-compliance with tax law must explain the entire period of delay and not just a part of it. A cause that only explains a portion of the delay or seeks to mitigate the gravity of non-compliance is not considered a good cause for exemption from penalty.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2022.

Also referred to as

Kalakrithi v. ITO · 253 ITR 754 · section 273B · reasonable cause · delay in compliance · penalty exemption · tax law · failure to comply · whole period of delay

Judgments citing Similarly, in Kalakrithi v. ITO

Kamlesh D. Manglani, Godhra vs. The DCIT, Central Circle-1, Baroda

In the result, the appeal of the assessee is hereby allowed

ITA 39/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2012-13

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 39/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Kamlesh D. Manglani, D.C.I.T., 1215/1, Opp. Swaminarayan Vs. Central Circle-1, Complex, Vadodara. Bamroli Road, Godhra-390001. Pan: Adfpm4848Q

For Appellant: Written SubmissionFor Respondent: Shri Satish Solanki, Sr. D.R
Section 132Section 142Section 143(3)Section 153ASection 271ASection 271BSection 273BSection 44Section 44A

…getting the books of accounts audited impossible by the specified date. To me the "conduct of search" in the appellant's case does not appear to be a "reasonable cause" as a defence provided u/s 273B for the failure of section 44AB. In Kalakrithi Vs HO (2002) 253 ITR 754 (Mad) the High Court has held that the words "reasonable cause" in section 273B must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he failed to comply with and that the cause shown must be for the whole of the period of the delay and not A.Y. 2012-13 4 merely for a part the…

M/S Gurukrupa Developers, Godhra vs. The DCIT, Central Circle-1, Vadodara

In the result, the appeal of the assessee is allowed

ITA 41/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 41/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S Gurukrupa Developers, D.C.I.T., Mahavir Complex, Vs. Central Circle-1, Opp. Fci Godown, Vadodara. Sapana Road, Godhra-389001. Pan: Aaifg8293P

For Appellant: Shri Ketan H. Shah, with Shri Aman K. Shah, A.RFor Respondent: Shri Deelip Kumar, Sr. DR
Section 132Section 142Section 143(3)Section 153ASection 153CSection 271BSection 27ISection 44Section 44A

…etting the books of accounts audited impossible by the specified date. To me the "conduct of search" in the appellant's case does not appear to be a "reasonable cause" as a defence provided u/s 273B for the failure of section 44AB. In Kalakrithi Vs ITO (2002) 253 ITR 754 (Mad) the High Court has held that the words "reasonable cause" in section 273B must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he failed to comply with and that the cause shown must be for the whole of the period of the delay and not merely for a part thereof and that in…

Karnataka Agrochemical Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Range-4(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 98/BANG/2022[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri SreeHariKutsa, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru
Section 250Section 269TSection 271E

…the penalty will be justified in refusing to impose penalty when there is a technical or a bona fide belief that the offender is not liable to act in the manner prescribed by the statute". 22. The Hon'ble High Court of Madras in Kalakrithi v. ITO reported in 253 ITR 754 (Mad) observed as follows :- "5. The words 'reasonable cause' in the section must necessarily have a relation to the failure on the part .of the assessee to comply with the requirements of the law which he had failed to comply with. In case of delay in compliance, the cause shown must be for the whole of the period of the delay and not merely fo…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1111/CHNY/2017[2007-2008]Status: DisposedITAT Chennai31 Aug 2017AY 2007-2008

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…stances, which, assuming them to be true, would reasonably lead any ordinarily prudent and cautious man, placed in the position of the person concerned, to come to the conclusion that the same was the right thing to do. Similarly, in Kalakrithi v. ITO [2002] 253 ITR 754 (Mad), this court had an occasion to consider the words “reasonable cause” contained in section 273B of the Act, which reads as follows (headnote): “The words ‘reasonable cause’ in section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1110/CHNY/2017[2006-2007]Status: DisposedITAT Chennai31 Aug 2017AY 2006-2007

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…stances, which, assuming them to be true, would reasonably lead any ordinarily prudent and cautious man, placed in the position of the person concerned, to come to the conclusion that the same was the right thing to do. Similarly, in Kalakrithi v. ITO [2002] 253 ITR 754 (Mad), this court had an occasion to consider the words “reasonable cause” contained in section 273B of the Act, which reads as follows (headnote): “The words ‘reasonable cause’ in section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1109/CHNY/2017[2005-2006]Status: DisposedITAT Chennai31 Aug 2017AY 2005-2006

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…stances, which, assuming them to be true, would reasonably lead any ordinarily prudent and cautious man, placed in the position of the person concerned, to come to the conclusion that the same was the right thing to do. Similarly, in Kalakrithi v. ITO [2002] 253 ITR 754 (Mad), this court had an occasion to consider the words “reasonable cause” contained in section 273B of the Act, which reads as follows (headnote): “The words ‘reasonable cause’ in section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1108/CHNY/2017[2004-2005]Status: DisposedITAT Chennai31 Aug 2017AY 2004-2005

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…stances, which, assuming them to be true, would reasonably lead any ordinarily prudent and cautious man, placed in the position of the person concerned, to come to the conclusion that the same was the right thing to do. Similarly, in Kalakrithi v. ITO [2002] 253 ITR 754 (Mad), this court had an occasion to consider the words “reasonable cause” contained in section 273B of the Act, which reads as follows (headnote): “The words ‘reasonable cause’ in section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1107/CHNY/2017[2003-2004]Status: DisposedITAT Chennai31 Aug 2017AY 2003-2004

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…stances, which, assuming them to be true, would reasonably lead any ordinarily prudent and cautious man, placed in the position of the person concerned, to come to the conclusion that the same was the right thing to do. Similarly, in Kalakrithi v. ITO [2002] 253 ITR 754 (Mad), this court had an occasion to consider the words “reasonable cause” contained in section 273B of the Act, which reads as follows (headnote): “The words ‘reasonable cause’ in section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1106/CHNY/2017[2002-2003]Status: DisposedITAT Chennai31 Aug 2017AY 2002-2003

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…stances, which, assuming them to be true, would reasonably lead any ordinarily prudent and cautious man, placed in the position of the person concerned, to come to the conclusion that the same was the right thing to do. Similarly, in Kalakrithi v. ITO [2002] 253 ITR 754 (Mad), this court had an occasion to consider the words “reasonable cause” contained in section 273B of the Act, which reads as follows (headnote): “The words ‘reasonable cause’ in section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4661/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Apr 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statement for various quarters of financial year 2008-09 on the pretext that PAN of few deductees of TDS were not available whi…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4660/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Apr 2017AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statement for various quarters of financial year 2008-09 on the pretext that PAN of few deductees of TDS were not available whi…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4659/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Apr 2017AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statement for various quarters of financial year 2008-09 on the pretext that PAN of few deductees of TDS were not available whi…

The Commissioner of Income Tax vs. Cadbury India Ltd

Appeals are dismissed

ITA/1397/2008HC Delhi28 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 133ASection 194Section 194CSection 194ISection 201(1)Section 271C

…ITA Nos.1397/2008, 1398/2008 and 429/2009 Page 1 of 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.1397/2008, 1398/2008 and 429/2009 % Date of Decision : 28th March, 2011 THE COMMISSIONER OF INCOME TAX-XVII AAYAKAR BHAWAN, DISTT. CENTRE, LAXMI NAGAR, DELHI … APPELLANT Through : Ms. Rashmi Chopra, Advocate. Versus CADBURY INDIA LIMITED, NORTHERN REGION OFFICE, C-2, GREEN PARK EXTENSION, NEW DELHI ... RESPONDENT Through : Mr. Satyen Sethi and Mr. Arta Trana Panda, Advocates.…

Similarly, in Kalakrithi v. ITO (253 ITR 754) — Cited in 13 Judgments | BharatTax