Which cases are most cited on Section 200A(1)?

Ambica Quarry Works v. State of Gujarat (4 SCC 363) — 117 citing judgments; 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation (5 SCC 459) — 22 citing judgments; Bhag Mal (Alias) Ram Bux & Ors. v. Munshi (Dead) by LRs & Ors. (11 SCC 285) — 11 citing judgments; True Blue Voice India (P.) Ltd. v. CCIT(TDS) (472 ITR 480) — 6 citing judgments.

How many judgments are there on Section 200A(1)?

BharatTax indexes 129 ITAT, High Court and Supreme Court judgments that turn on Section 200A(1) of the Income Tax Act, 1961.

Section 200A(1) of the Income Tax Act

Q: What is the leading case on Section 200A(1) of the Income Tax Act?

Ambica Quarry Works v. State of Gujarat (4 SCC 363) is the decision most relied on for Section 200A(1), cited in 117 judgments. The law declared by a judgment is the principle derived from reading the judgment as a whole in light of the questions it addresses. Lower authorities are bound by the orders of higher authorities due to judicial discipline.

Income-tax Act, 2025: s.399

Section 200A(1) falls under section 200A of the Income-tax Act, 1961, which corresponds to section 399 (Processing) of the Income-tax Act, 2025.

Read section 399 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 200A(1) is Ambica Quarry Works v. State of Gujarat (4 SCC 363), cited in 117 of the 129 judgments on BharatTax that turn on this section.

Leading authorities on Section 200A(1)

Ambica Quarry Works v. State of Gujarat

4 SCC 363 · 1992 · Supreme Court

117

citing judgments

The law declared by a judgment is the principle derived from reading the judgment as a whole in light of the questions it addresses. Lower authorities are bound by the orders of higher authorities due to judicial discipline.

29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation

5 SCC 459 · 2010 · Reported

citing judgments

The Supreme Court has held that a liberal approach is desirable for condoning short delays, but a stricter approach is required for inordinate delays. The applicant must demonstrate diligence and explain the reason for the delay.

Bhag Mal (Alias) Ram Bux & Ors. v. Munshi (Dead) by LRs & Ors.

11 SCC 285 · 2007 · Supreme Court

citing judgments

The law of limitation is founded on public policy.

True Blue Voice India (P.) Ltd. v. CCIT(TDS)

472 ITR 480 · High Court

citing judgments

Judgments on Section 200A(1)

M/S Sharp Business Systems (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1940/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Mar 2025AY 2012-13

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 200A(1)Section 200A(1)(c)Section 234E

Mukesh Goel, New Delhi vs. ITO, Ward-67(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1940/DEL/2024[2012-13]Status: DisposedITAT Delhi14 Jan 2025AY 2012-13

Bench: SHRI VIKAS AWASTHY (Judicial Member)

Section 200A(1)Section 200A(1)(c)Section 234E

Indira Voona, Visakhapatnam vs. The Income Tax Officer, TDS Ward 1, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 268/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 244/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Indira Voona V. Income Tax Officer – Ward 3(1) Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A. No. 268/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2015-16) Income Tax Officer – Tds Ward -1 Indira Voona V. Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(2)Section 143(3)Section 250Section 69A

Indira Voona, Visakhapatnam vs. Income Tax Officer, Ward-3(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 244/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2017-18

Section 143(2)Section 143(3)Section 250Section 69A

Shravani Industrial Enterprises, Pune vs. Addl JCIT (A)-4 Kolkata, Kolkata

Appeal is allowed in above terms

ITA 938/PUN/2024[2014-15]Status: DisposedITAT Pune04 Sept 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

For Appellant: -None-For Respondent: Shri Arvind Desai, Addl.CIT-DR

Section 200A(1)Section 234E

Shri. Kadarmohideen Yusuff Basha, Salem vs. ITO, TDS Ward, Salem

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

ITA 761/CHNY/2023[2015-16]Status: DisposedITAT Chennai22 Aug 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.761/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 Shri Kadarmohideen Yusuff Basha, Vs. The Income Tax Officer, 4/59, Bharathi Street, Swarnapuri, Tds Ward, Salem, Tamil Nadu 636 004. Salem. [Pan:Aakpy3214A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 22.08.2023 घोषणा की तारीख /Date Of Pronouncement : 22.08.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 14.03.2023 Relevant To The Assessment Year 2015-16. 2. The Appeal Of The Assessee Is Filed With A Delay Of 26 Days In Filing The Appeal Before The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay In The Form Of An Affidavit Mentioning The Reasons For Delay In Filing The Appeal. By Referring To The Above Affidavit, The Ld. Counsel For The Assessee Has Submitted That There Is Reasonable Cause

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 200(3)Section 234E