How many judgments cite Smt. Rekha Rani v. DCIT?

21 judgments on BharatTax cite Smt. Rekha Rani v. DCIT (60 Taxmann.com 131), spanning 2021 to 2025.

Which sections of the Income Tax Act does Smt. Rekha Rani v. DCIT come up under?

It is most often cited in judgments turning on Section 271(1)(b), Section 142(1), Section 143(2), Section 144, Section 147, Section 148.

Smt. Rekha Rani v. DCIT

60 Taxmann.com 131High Court2015#5546 most cited

What is Smt. Rekha Rani v. DCIT authority for?

Penalty under Section 271(1)(b) for non-compliance with notices under Section 143(2) should be restricted to the first default only, as each notice should not trigger a separate penalty.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Smt. Rekha Rani · Section 271(1)(b) · Section 143(2) · penalty for non-compliance · first default only · reasonable cause · Section 273B

Sections most often in play

Section 271(1)(b)Section 142(1)Section 143(2)Section 144 Section 147 Section 148 Section 250 Section 273B

Issues it is cited on

section 271(1)(b)section 273b section 271(1)levy of penalty reasonable cause section 271 section 27 section 142 section 142(1)section 143(2)salary section 144

Judgments citing Smt. Rekha Rani v. DCIT

Noormamad Hasan Khafi, Jamnagar vs. The Income Tax Officer, Ward-2(2), Jamnagar

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

ITA 290/RJT/2018[2009-10]Status: DisposedITAT Rajkot08 Dec 2021AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedअपील सं./Ita No.290/Rjt/2018 िनधा"रण वष"/Asstt. Year: 2009-2010 Shri Noormamad Hasam Khafi, I.T.O., Nr. Nagnath Gate, Vs. Ward-2(2), Gomtipur, Jamnagar. Jamnagar.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Ajay Pratap Singh, C.I.T. D.R

Section 142(1)Section 143(2)Section 143(3)Section 144Section 271(1)(b)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER अपील सं./ITA No.290/Rjt/2018 िनधा"रण वष"/Asstt. Year: 2009-2010 Shri Noormamad Hasam Khafi, I.T.O., Nr. Nagnath Gate, Vs. Ward-2(2), Gomtipur, Jamnagar. Jamnagar. PAN: AMYPK0610N (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Ajay Pratap Singh, C.I.T. D.R सुनवाई क" तारीख/Date of Hearing : 22/11/2021 घोषणा क" तारीख /Date of Pronouncement: 09/12/2021 आदेश/O R D E…