V.V. Rama Rao Naidu v. CIT

42 ITR 80High Court1961#17894 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 142(1)Section 144Section 147Section 148ASection 149(1)(b)Section 234ASection 234BSection 234C

Judgments citing V.V. Rama Rao Naidu v. CIT

Sonu Jain Through Legal Heir and Father of Late Sonu Jain Shri Rajendra Jain, Guna vs. Income Tax Officer Guna, Guna

In the result, the appeal is partly allowed

ITA 158/AGR/2025[2016-17]Status: DisposedITAT Agra24 Jun 2025AY 2016-17

Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 69A

…asset to his father or his family members and accordingly when no asset was inherited by family members, therefore, the father of the assessee could not be hold as the legal heir. In this regard he placed reliance on the case of V Rama Rao Naidu Vs CIT (1961) 42 ITR 80 (AP) in which it is clearly held that who get nothing under his parents will is not heir. Ld. AR further submits that ld. CIT(A) failed to appreciate these facts and set aside the matter to the file of the AO for passing the fresh assessment order denovo though ld. CIT(A) has no power to set aside. Regarding the limitation, it is submitted by ld. A…

Javed Karimkhan Patel (L/H of Late-Karim Khan Shahnoorkhan Patel), Aurangabad vs. Income-Tax Officer, Ward 2(2), Aurangabad

Appeal is dismissed in above terms

ITA 1402/PUN/2015[2009-10]Status: DisposedITAT Pune31 Aug 2023AY 2009-10

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.1402/Pun/2015 िनधा"रण वष" / Assessment Year : 2009-10

For Appellant: Shri Pramod ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 159Section 2(11)Section 2(29)Section 271(1)(c)

…deceased person; as the case may be we thus conclude that since the appellant has failed to satisfy the above clinching criterion his instant petition seeking his impleadment as the “legal representative” fails as per Shri V.V. Ramarao Naidu Vs. CIT, [1961] 42 ITR 80(AP). Ordered accordingly. This assessee’s appeal also fails as this necessary corollary with a rider with it shall very much open for his legal representative(s); if any to pursue the same as per law. 6. This assessee’s appeal is dismissed in above terms. Order pronounced in the Open Court on this 31st day of August, 2023. (DR.DIPAK P.RIPOTE)…

Ravula Sudhakar Gowd, Nellore vs. Income Tax Officer, Ward-2, Nellore

ITA 306/HYD/2020[2009-10]Status: DisposedITAT Hyderabad13 Apr 2022AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri E. Phalguna Kumar, C.AFor Respondent: Shri T. Sunil Goutam
Section 147Section 159(1)

…ishing a clear trail of bank transactions of having received whole or part of the sale consideration or any immovable properties in their favour post their father’s death or the transfer of asset as the case may be. Case law V.V. Rama Rao Naidu Vs. CIT (1961) 42 ITR 80 (AP) holds that devolution of estate is favour of the legal representatives only makes him liable for assessment. These three assessees succeed in their respective cases on merits therefore. The impugned identical long term capital gains addition of Rs.98,60,990/- each in these three cases stands deleted. All other pleadings on merits or validity o…

Ravula Narayana Rao, Nellore vs. Income Tax Officer, Ward-2, Nellore

ITA 305/HYD/2020[2009-10]Status: DisposedITAT Hyderabad13 Apr 2022AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri E. Phalguna Kumar, C.AFor Respondent: Shri T. Sunil Goutam
Section 147Section 159(1)

…ishing a clear trail of bank transactions of having received whole or part of the sale consideration or any immovable properties in their favour post their father’s death or the transfer of asset as the case may be. Case law V.V. Rama Rao Naidu Vs. CIT (1961) 42 ITR 80 (AP) holds that devolution of estate is favour of the legal representatives only makes him liable for assessment. These three assessees succeed in their respective cases on merits therefore. The impugned identical long term capital gains addition of Rs.98,60,990/- each in these three cases stands deleted. All other pleadings on merits or validity o…

Ravula Srinivasa Rao, Nellore vs. Income Tax Officer, Ward-2, Nellore

ITA 304/HYD/2020[2009-10]Status: DisposedITAT Hyderabad13 Apr 2022AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri E. Phalguna Kumar, C.AFor Respondent: Shri T. Sunil Goutam
Section 147Section 159(1)

…ishing a clear trail of bank transactions of having received whole or part of the sale consideration or any immovable properties in their favour post their father’s death or the transfer of asset as the case may be. Case law V.V. Rama Rao Naidu Vs. CIT (1961) 42 ITR 80 (AP) holds that devolution of estate is favour of the legal representatives only makes him liable for assessment. These three assessees succeed in their respective cases on merits therefore. The impugned identical long term capital gains addition of Rs.98,60,990/- each in these three cases stands deleted. All other pleadings on merits or validity o…

V.V. Rama Rao Naidu v. CIT (42 ITR 80) — Cited in 5 Judgments | BharatTax