What is the leading case on Section 245D of the Income Tax Act?

Commissioner v. Maruti Fabrics (47 Taxmann.com 297) is the decision most relied on for Section 245D, cited in 9 judgments.

Which cases are most cited on Section 245D?

Commissioner v. Maruti Fabrics (47 Taxmann.com 297) — 9 citing judgments; Omaxe Ltd. v. DCIT (364 ITR 223) — 8 citing judgments.

How many judgments are there on Section 245D?

BharatTax indexes 104 ITAT, High Court and Supreme Court judgments that turn on Section 245D of the Income Tax Act, 1961.

Section 245D of the Income Tax Act

The decision most relied on for Section 245D is Commissioner v. Maruti Fabrics (47 Taxmann.com 297), cited in 9 of the 104 judgments on BharatTax that turn on this section.

Leading authorities on Section 245D

Commissioner v. Maruti Fabrics

47 Taxmann.com 297 · Reported

citing judgments

Omaxe Ltd. v. DCIT

364 ITR 223 · 2014 · High Court

citing judgments

Judgments on Section 245D

DCIT, Central Circle- 18, New Delhi vs. Nkg Infrastructure Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 7103/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Mar 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7101/Del/2017 : Asstt. Year : 2011-12 Ita No. 7102/Del/2017 : Asstt. Year : 2012-13 Ita No. 7103/Del/2017 : Asstt. Year : 2013-14 Dcit, Vs Nkg Infrastructure Ltd., Central Circle-18, 6, Todermal Lane, Ground Floor, New Delhi Near Bengali Market, New Delhi (Appellant) (Respondent) Pan No. Aaccn1659D Assessee By : Sh. Akshit Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Ms. Sarita Kumari, Cit Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 11.03.2022

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

DCIT, Central Circle- 18, New Delhi vs. Nkg Infrastructure Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 7102/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Mar 2022AY 2012-13

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

DCIT, Central Circle- 18, New Delhi vs. Nkg Infrastructure Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 7101/DEL/2017[2011-12]Status: DisposedITAT Delhi11 Mar 2022AY 2011-12

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

Radhika Goel, Parwanoo vs. DCIT, CC-II, Chandigarh

In the result, appeals of the assessee are allowed

ITA 1173/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh14 Feb 2022AY 2015-16

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Sarabjeet Singh, CIT, DR

Section 132(1)Section 132(4)Section 153ASection 245D(4)Section 250(6)

Radhika Goel, Parwanoo vs. DCIT, CC-II, Chandigarh

In the result, appeals of the assessee are allowed

ITA 1172/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh14 Feb 2022AY 2014-15

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Sarabjeet Singh, CIT, DR

Section 132(1)Section 132(4)Section 153ASection 245D(4)Section 250(6)

Pravesh Kumar Garg, New Delhi vs. ACIT Circle-47(1), New Delhi

The appeal of the assessee is allowed and the penalty is deleted

ITA 1641/DEL/2020[2017-18]Status: DisposedITAT Delhi14 Feb 2022AY 2017-18

Bench: Shri Amit Shukla & Shri Pradip Kumar Kedia

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Ajay Kumar, Senior DR

Section 115BSection 143(1)Section 143(3)Section 154Section 154(3)Section 245CSection 245D(1)Section 245D(4)Section 245FSection 270A

Sameer Maheshwari, Indore vs. ITO-3(3), Indore

In the result, the appeal of the assessee is allowed

ITA 224/IND/2019[2012-13]Status: DisposedITAT Indore24 Jul 2020AY 2012-13

Bench: Shri Kul Bharatassessment Year: 2012-13

Section 143(3)Section 148

Kakadia Builders Pvt Ltd vs. Income Tax Officer Ward 1(3)

C.A. No.-002491-002492 - 2019Supreme Court05 Mar 2019

Bench: The High Court Out Of Which These Appeals Arise. 5. The Appellant In S.L.P. No.21139/2017 Is A Private Limited Company & The Appellant In Slp No.21140/2017 Is The Promoter Director Of The Said Company. On 19.01.1994, A Search & Seizure Operation Was Carried Out In The Premises Of The Appellants (Assessee) Under The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” ). 6. During Pendency Of The Assessment Proceedings, Which Were Initiated For Determination Of The Tax Liability As A Result Of Search & Seizure Operation, The Appellants On 12.03.1996 & 03.09.1996 Filed The Settlement Applications Before 2

Section 154Section 245D(4)

DCIT, Circle - 3(1), Kolkata vs. M/S. the Peerless General Finance & Investment Co. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 901/KOL/2018[2006-07]Status: DisposedITAT Kolkata20 Feb 2019AY 2006-07

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravii.T.A. No. 901/Kol/2018 Assessment Year: 2006-07 Dcit, Circle-3(1), Kolkata.................…………………….………....………………...…………………….….Appellant M/S The Peerless General Finance & Inv. Co. Ltd.....................................…....….…………..…...Respondent [Pan :Aabct 3043 L ] Appearances By: Shri S. Halder, Sr. Dr, Appearing On Behalf Of The Appellant. Shri S. K. Tulsiyan, Appearing On Behalf Of The Respondent.

Section 154Section 244ASection 245DSection 245D(4)Section 245F(1)Section 245ISection 250

Mrs. Nilofer Hameed Bangalore vs. Income Tax Officer Kochi

ITA/1351/2009HC Kerala18 Jan 2019

For Respondent: MRS.NAHID SHAFFI

Section 144Section 148Section 151Section 245D

M/S Radico Nv Distilleries Maharashtra Ltd., Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 4362/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Dec 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

Section 132Section 143(3)Section 143ASection 153ASection 245C(1)Section 245DSection 245D(1)

M/S Radico Nv Distilleries Maharashtra Ltd., Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 4361/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

Section 132Section 143(3)Section 143ASection 153ASection 245C(1)Section 245DSection 245D(1)

M/S Radico Nv Distilleries Maharashtra Ltd., Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 4360/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Dec 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

Section 132Section 143(3)Section 143ASection 153ASection 245C(1)Section 245DSection 245D(1)

M/S Radico Nv Distilleries Maharashtra Ltd., Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 4359/DEL/2015[2008-09]Status: DisposedITAT Delhi17 Dec 2018AY 2008-09

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

Section 132Section 143(3)Section 143ASection 153ASection 245C(1)Section 245DSection 245D(1)

ITO, Ward, Sirhind vs. Sh. Harjit Singh, Sirhind

The appeals of the Revenue is allowed whereas Cross

ITA 1292/CHANDI/2017[1996-97]Status: DisposedITAT Chandigarh29 Aug 2018AY 1996-97

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar

Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

ITO, Ward, Sirhind vs. Sh. Kesar Singh, Sirhind

The appeals of the Revenue is allowed whereas Cross

ITA 1287/CHANDI/2017[1996-97]Status: DisposedITAT Chandigarh29 Aug 2018AY 1996-97

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar

Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

DCIT, Circle, Mandi Gobingarh vs. Sh. Gurinderjit Singh, Sirhind

The appeals of the Revenue is allowed whereas Cross

ITA 1271/CHANDI/2017[1994-95]Status: DisposedITAT Chandigarh29 Aug 2018AY 1994-95

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar

Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

Walchand Nagar Industries Ltd, Mumbai vs. DCIT Cen Cir 8(3), Mumbai

In the result appeal of the assessee in ITA no

ITA 1959/MUM/2017[2007-08]Status: DisposedITAT Mumbai24 Jul 2018AY 2007-08

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1959 To 1962/Mum/2017 (नििाारण वर्ा / Assessment Year: 2007-08, 2009-10, 2008-09 & 2011-12)

For Appellant: Ms. Vasanti B. PatelFor Respondent: Shri Abhijit Patankar

Section 153ASection 156Section 234BSection 234CSection 245D(4)Section 245D(6)Section 246