T.Govindappa Setty v. ITO

231 ITR 892High Court1998#10378 most cited

What is T.Govindappa Setty v. ITO authority for?

An appeal filed by an assessee cannot be rejected solely for non-payment of tax on the income shown in the return if the entire tax liability is disputed.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

T. Govindappa Setty v. ITO · section 249(4) · admission of appeal · disputed tax liability · undisputed tax liability · payment of tax on returned income · tax due on income

Sections most often in play

Section 143(3)Section 144Section 147Section 147 r.w.s 148Section 148Section 234BSection 249(4)(a)Section 69

Issues it is cited on

section 249(4)section 249advance taxsection 24section 234bsection 69section 144section 147section 148section 250section 14nfac

Judgments citing T.Govindappa Setty v. ITO

Sri S V Srinivasa Babu vs. The Deputy Commissioner

The appeal is disposed of

ITA/27/2015HC Karnataka24 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 132(1)Section 143(3)Section 158BSection 246ASection 249(4)Section 249(4)(a)Section 260A

…? iv) Whether the Tribunal was right in following the judgment of this Hon'ble High Court in the case of D.Komalakshi vs. DCIT (2007) 292 ITR 99 in preference to the judgment of this Hon'ble High Court in the case of T.Govindappa Setty vs. ITO (1998) 231 ITR 892?" 4. The facts in brief are that the Assessee was issued a notice under Section 158BC of the Income-tax Act, 1961 [for short, 'the Act'] on 21.06.1999, pursuant to the search - 4 - HC-KAR NC: 2025:KHC:38654-DB ITA No. 27 of 2015 conducted on 27.03.1999 under Section 132(1) of the Act. The notice was served on 03.07.1…

Aruna Singh, Thane vs. ITO Ward 3(1), Kalyan

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

ITA 2387/PUN/2024[2018-19]Status: DisposedITAT Pune11 Apr 2025AY 2018-19
For Appellant: Department byFor Respondent: Date of hearing
Section 143Section 144BSection 147Section 156Section 208Section 210Section 234B(1)Section 249Section 249(4)Section 249(4)(b)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2387/PUN/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Aruna Singh, C/1902 Casa Bella Gold, Palava City Kalyan Shildesai Shanti Nagar, Nilje, Thane-421204 PAN : BFKPS6115N अपीलार्थी / Appellant Vs. Income Tax Officer, Ward - 3(1), Kalyan प्रत्यर्थी / Respondent Assessee by : Department by : Date of hearing : Date of Pronouncement : Shri Sharad Vaze & Amod Vaze Shri Amol Khairnar 13-01-2025 11-04-2025 आदेश / ORDER PER A…

Mani D Seervai, Mumbai vs. ITO 34(2)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 232/MUM/2024[2012-2013]Status: DisposedITAT Mumbai31 Jul 2024AY 2012-2013

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Shri M.M. Golvala & Ms. Aruna Aiyar, A/RsFor Respondent: Smt. Mahita Nair, Sr. D/R
Section 143(3)Section 144Section 147Section 148Section 234BSection 69

…lding it as infructuous is grossly incorrect and not in accordance with the provisions of law. 5.2. Ld. Counsel referred to the decision of the Hon’ble High Court of Karnataka in the case of T. Govidappa Setty vs. P. Vishwanatha Shetty, J. reported in [1998] 231 ITR 892 (Kar.) which dealt with the provisions contained u/s 249(4)(a) of the Act, relating to forms of appeals and limitations. In this case also, assessee had filed the return and disputed the liability to be assessed as HUF and pay the tax liability imposed on him. Hon’ble Court held that, the view of the authorities below that the appeal filed by the…

Erki Ramesh Upadhyaya HUF, Puttur vs. Income Tax Officer, Ward-1, Puttur

In the result, the appeal filed by the assessee is allowed

ITA 476/BANG/2024[2014-15]Status: DisposedITAT Bangalore26 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri V. Srinivasan, Advocate
Section 148Section 171Section 234ASection 250

…mother & Sisters constitute a Hindu Undivided family within the meaning of the I. Tax Act ? 19. Further, under the similar facts & circumstances, the Hon’ble jurisdictional Karnataka High Court in the case of T. Govindappa Setty V. Income Tax Officer (1998) 231 ITR 892 (Karn-HC) held as under:- “14. The next question that would arise for consideration is whether the principle laid down by this court in the case of CWT v. G. E. Narayana [1992] 193 ITR 41, applies to the Page 11 of 14 facts of the present case. In the case of CWT v. G. E. Narayana [1992] 193 ITR 41, this court while considering the provisions of…

Vinayak Shivaji Kand, Pune vs. ITO, Ward 12(3), Pune

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

ITA 388/PUN/2024[2018-19]Status: DisposedITAT Pune16 May 2024AY 2018-19

Bench: the filing of appeal and challan for the same was uploaded with the appeal. Further, both the payments are reflecting in Form 26AS. 2. Under the facts and circumstances of the case and in law, Ld. CIT(A) is erred in treating Rs.1,00,00,000/- as an unexplained investment u/s 69. 3. Under the facts and circumstances of the case and in law, Ld. CIT(A) is erred in treating Rs.6,00,000/- as an unexplained investment u/s 69. 4. Under the facts and circumstances of the case and in law, Ld. CIT(A)

Section 143(2)Section 144Section 144BSection 147Section 148Section 249(4)Section 250Section 69

…assessee and paid the tax on returned income. The section 249(4) does not specify whether the return is to be filed u/s.139(1) or in response to notice u/s.148 of the Act! 6.6 The Hon’ble Karnataka High Court in the case of T.Govindappa Setty Vs. ITO [1998] 231 ITR 892(KAR) held as under : Quote “I am of the opinion that the view taken by the second respondent that the appeals filed by the petitioner cannot be admitted since the petitioner had failed to pay the tax due on income shown by him in the return filed by him is erroneous in law. Sub-section (4) of section 249 has to be construed in the backdrop of the…

Shri. Boregowda Rajanna, Bangalore vs. Income-Tax Officer, Ward-3(3)(1), Bangalore

In the result, the appeal filed by the assessee stands partly

ITA 304/BANG/2024[2017-18]Status: DisposedITAT Bangalore10 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Narendra Kumar Naik
Section 115BSection 144Section 234Section 249(4)(b)Section 250Section 250(6)Section 4Section 69A

…e, as the entire cash added in the hands of the assessee is disputed, there is no question of any advance tax payable by the assessee. He placed reliance on the decision of Hon'ble Karnataka High Court in case of T. Govindappa Setty vs. ITO reported in (1998) 231 ITR 892 wherein the Hon'ble Court has held as under: "What is contemplated by clause (a) of sub-section (4) of section 249 is that when there is an undisputed liability, the appeal filed by the assessee in respect of the disputed liability cannot be admitted unless the assessee pays the admitted liability. The object of clause (a) of sub-section (4) of s…

Smt. Sulochana Ramesh, Bengaluru vs. The ACIT, Central Circle- 2(2), Bengaluru

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 1120/BANG/2022[2014-15]Status: DisposedITAT Bangalore20 Feb 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(9)Section 144Section 153CSection 249(4)(b)Section 294(4)

…h return of income is not filed by the assessee whereas the assessee has filed the return of income. The ld AR relied on the following decisions in this regard – (i) Sri K Nagesh vs ACIT (ITA No.683/2009 dated 20.04.2005) (ii) T Govindappa Setty vs ITO (1998) 231 ITR 892 (Kar) (iii) M/s.Garden City Resorts Pvt., Ltd vs DCIT (ITA No.218/Bang/2013 dated 05.08.2016) 7. The ld DR relied on the order of the CIT(A). The ld DR submitted that the assessee declared the income of Rs.11,82,60,329 in the return filed in response to notice u/s.153C thereby the assessee has admitted the tax liability on the same. The ld DR als…

The ACIT, Circle-5, Ahmedabad vs. M/S Redex Protech P Ltd, Ahmedabad

ITA 462/AHD/2002[95-96]Status: DisposedITAT Ahmedabad07 May 2019

Bench: The Tribunal Against Order Of The Ld.Cit(A)-Xi, Ahmedabad Dated 31.12.2001 Passed For The Asstt.Year 1995- 96. On Receipt Of Notice In The Revenue’S Appeal, The Assessee Has Filed Cross Objection Bearing No.28/Ahd/2002. Ita No.462/Ahd/2002 & Others With Co (Special Bench)

For Appellant: Shri S.N. Soparkar with Shri P.M. Mehta and Shri Parin ShahFor Respondent: Shri O.P. Sharma, CIT-DR
Section 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 249(4)Section 255(4)Section 264Section 80I

…(Special Bench) 8 in its Circular bearing no.559/1990 explaining the background for incorporating section 249(4)(a) of the Act. He submitted that the ld.AO has made reference to Hon’ble High Court’s decision in the case of T. Govindappa Setty vs. ITO, (1998) 231 ITR 892 (Kar). According to the ld.DR this has wrongly been construed by the ld.AM. He pointed out that in this case assessee was a HUF who in the returned income put a note mentioning the fact that HUF has been discontinued. The assessee wrote a letter to the AO before return was processed even under section 143(1)(a) that HUF has discontinued and no co…

Disrupted BOI Consisting of Sri. Dasappa, Sri. Ramachandrappa & Sri. D. Jairaj, Bangalore vs. ITO, Bangalore

ITA 273/BANG/2010[1986-87]Status: DisposedITAT Bangalore06 Dec 2017AY 1986-87

Bench: Shri. A. K. Garodia & Shri. Lalit Kumar

Section 143(3)

…iable to be taxed under the provisions of the Income-tax Act. The same logic governs the Wealth lax Act also" The above passage of the Hon'ble High Court of Karnataka was reiterated in the later decision of the Hon'ble High court in T.Govindappa Setty v. ITO (231 ITR 892 at page 902). Therefore, in the absence of any provision to assess a dissolved BOI, unlike in the case of a person who dies without leaving a Will sec.159(1), by leaving a Will - ITA.273 to 335/Bang/2010 Page - 13 ITA.68 to 103/Bang/2003 ITA.1359 to 1361/Bang/2002 sec.171, disrupted AOP - sec.177, company under liquidation - sec. 178 and dissolv…

The Commissioner of Income Tax-3 vs. M/s. Rockwell Collins (India) Enterprises PVt. Ltd

ITTA/27/2015HC Telangana15 Jun 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

T.Govindappa Setty v. ITO (231 ITR 892) — Cited in 10 Judgments | BharatTax