1. S. S. Gadgil v. Lal & Co.

53 ITR 231Supreme Court of India1964#621 most cited

What is 1. S. S. Gadgil v. Lal & Co. authority for?

Income-tax assessment proceedings are administrative in nature, not civil disputes or judicial proceedings between contesting parties. Income-tax authorities act as administrative bodies to estimate income and assess tax, and the proper service of notice within the limitation period is foundational for reassessment jurisdiction.

158

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2002 to 2026.

Also referred to as

S. S. Gadgil v. Lal & Co. · income tax assessment · administrative proceedings · not civil dispute · Section 147 · Section 148 · Section 149 · service of notice · limitation period · reassessment jurisdiction

Sections most often in play

Section 147Section 148Section 143(3)Section 153ASection 142(1)Section 149Section 143(2)Section 150

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150(1)section 150section 150(2)unexplained jewellerysection 18section 70section 33(4)

Judgments citing 1. S. S. Gadgil v. Lal & Co.

Lisa Das, Kolkata vs. ACIT (It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1307/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…AYs- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.TA No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner of Income Tax (IT&TP), C/o IBM India private Limited Global Kolkata Process Services-1A, Tax Team HR Delivery Centre ‘D1’, 4th floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (PAN:APSPK6683A) Appellant Respondent I.TA No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Co…

Mahesh Kumar, Bangalore vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1303/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…AYs- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.TA No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner of Income Tax (IT&TP), C/o IBM India private Limited Global Kolkata Process Services-1A, Tax Team HR Delivery Centre ‘D1’, 4th floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (PAN:APSPK6683A) Appellant Respondent I.TA No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Co…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

In the result, all the appeals of the assessee are allowed

ITA 2576/KOL/2018[2011-12]Status: DisposedITAT Kolkata22 Nov 2019AY 2011-12

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 133(6)Section 143(3)Section 147Section 263

…ng to him, are required only when an issue is decided against the assessee. He also drew our attention to the judgment in the case 9 I.T.A. Nos. 2574 to 2576/Kol/2018 Assessment Years: 2009-10 to 2011-12 Satya Prakash Sharma of S.S Gadgil v. Lal & Co. [1964] 53 ITR 231, wherein the Apex Court held as follows :- - "A proceeding for assessment is not a suit for adjudication of a civil dispute. That an income tax proceeding is in the nature of a judicial proceeding between contesting parties, is a matter which is not capable of even a plausible argument. The Income Tax authorities who have power to assess and recov…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

In the result, all the appeals of the assessee are allowed

ITA 2575/KOL/2018[2010-11]Status: DisposedITAT Kolkata22 Nov 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 133(6)Section 143(3)Section 147Section 263

…ng to him, are required only when an issue is decided against the assessee. He also drew our attention to the judgment in the case 9 I.T.A. Nos. 2574 to 2576/Kol/2018 Assessment Years: 2009-10 to 2011-12 Satya Prakash Sharma of S.S Gadgil v. Lal & Co. [1964] 53 ITR 231, wherein the Apex Court held as follows :- - "A proceeding for assessment is not a suit for adjudication of a civil dispute. That an income tax proceeding is in the nature of a judicial proceeding between contesting parties, is a matter which is not capable of even a plausible argument. The Income Tax authorities who have power to assess and recov…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

In the result, all the appeals of the assessee are allowed

ITA 2574/KOL/2018[2009-10]Status: DisposedITAT Kolkata22 Nov 2019AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 133(6)Section 143(3)Section 147Section 263

…ng to him, are required only when an issue is decided against the assessee. He also drew our attention to the judgment in the case 9 I.T.A. Nos. 2574 to 2576/Kol/2018 Assessment Years: 2009-10 to 2011-12 Satya Prakash Sharma of S.S Gadgil v. Lal & Co. [1964] 53 ITR 231, wherein the Apex Court held as follows :- - "A proceeding for assessment is not a suit for adjudication of a civil dispute. That an income tax proceeding is in the nature of a judicial proceeding between contesting parties, is a matter which is not capable of even a plausible argument. The Income Tax authorities who have power to assess and recov…

Shri Debanjan Das Gupta, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1315/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…1 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] S.A. No.103/Kol/2019 In I.T.A. No. 1314/Kol/2019 Assessment Year: 2014-15 & Assessment Year: 2014-15 Bodhisattva Chattopadhyay Vs. Commissioner of Income-tax (IT & Plot No. X 1-7, Block EP/G, Sector-V, TP), Kolkata BCS Building, Salt Lake, Kolkata-700 091. (PAN: AHLPC7400N) Appellant Respondent & S.A. No.9…

Shri Bodhisattava Chattopadhyay, Kolkata vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1314/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…1 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] S.A. No.103/Kol/2019 In I.T.A. No. 1314/Kol/2019 Assessment Year: 2014-15 & Assessment Year: 2014-15 Bodhisattva Chattopadhyay Vs. Commissioner of Income-tax (IT & Plot No. X 1-7, Block EP/G, Sector-V, TP), Kolkata BCS Building, Salt Lake, Kolkata-700 091. (PAN: AHLPC7400N) Appellant Respondent & S.A. No.9…

Malay Ghosh, Midnapoire vs. ACIT(It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1311/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…1 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] S.A. No.103/Kol/2019 In I.T.A. No. 1314/Kol/2019 Assessment Year: 2014-15 & Assessment Year: 2014-15 Bodhisattva Chattopadhyay Vs. Commissioner of Income-tax (IT & Plot No. X 1-7, Block EP/G, Sector-V, TP), Kolkata BCS Building, Salt Lake, Kolkata-700 091. (PAN: AHLPC7400N) Appellant Respondent & S.A. No.9…

Ravi Kiran Sinha, Dhanbad vs. ACIT(It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1308/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…1 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] S.A. No.103/Kol/2019 In I.T.A. No. 1314/Kol/2019 Assessment Year: 2014-15 & Assessment Year: 2014-15 Bodhisattva Chattopadhyay Vs. Commissioner of Income-tax (IT & Plot No. X 1-7, Block EP/G, Sector-V, TP), Kolkata BCS Building, Salt Lake, Kolkata-700 091. (PAN: AHLPC7400N) Appellant Respondent & S.A. No.9…

Nayan Mukherjee, Kolkata vs. ACIT (It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1306/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…1 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] S.A. No.103/Kol/2019 In I.T.A. No. 1314/Kol/2019 Assessment Year: 2014-15 & Assessment Year: 2014-15 Bodhisattva Chattopadhyay Vs. Commissioner of Income-tax (IT & Plot No. X 1-7, Block EP/G, Sector-V, TP), Kolkata BCS Building, Salt Lake, Kolkata-700 091. (PAN: AHLPC7400N) Appellant Respondent & S.A. No.9…

Shri Himadri Mallick, Kolkata vs. CIT (It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1304/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…1 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] S.A. No.103/Kol/2019 In I.T.A. No. 1314/Kol/2019 Assessment Year: 2014-15 & Assessment Year: 2014-15 Bodhisattva Chattopadhyay Vs. Commissioner of Income-tax (IT & Plot No. X 1-7, Block EP/G, Sector-V, TP), Kolkata BCS Building, Salt Lake, Kolkata-700 091. (PAN: AHLPC7400N) Appellant Respondent & S.A. No.9…

D.C.I.T., Cental Circle - 3(3) Kolkata, Kolkata vs. Shri Biswanath Garodia, Kolkata

In the result, all the appeals of the revenue are dismissed and cross objections of assessee are also dismissed being academic in nature

ITA 1672/KOL/2018[2001-02]Status: DisposedITAT Kolkata08 Nov 2019AY 2001-02

Bench: Shri A. T. Varkey, Jm & Dr. (Shri) Arjunlalsaini, Am]

Section 132Section 132(4)Section 139Section 143(1)Section 147Section 148Section 149(1)(c)Section 153A

…refore leads to conclusion that the Legislature did not intend to make the amended provision applicable retrospectively.” 7. Thereafter, the ld. CIT(A) referred to the decisions of the Hon’ble Supreme Court in J.P Jani ITO Vs. Induprasad D. Bhatt reported in 72 ITR 595(SC), in the case of S.S. Gadgil Vs. Lal & Co. reported in 50 ITR 231, and in the case of Union of India Vs. Uttam Steels Ltd reported in 319 ELT 598 as well as the decision of the Hon’ble Jurisdictional Calcutta High Court in the case of CIT Vs. Manik Chand Nahata reported in 78 ITR 204 (Cal.) and held as under:- “11. Applying the ratio laid dow…

Shri Puneet Jain, Meerut vs. ITO, Meerut

In the result, the appeal of the assessee in ITA No

ITA 1569/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Sept 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri K. Sampat, AdvFor Respondent: Smt. Suleka Verma, CIT-DR
Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 44A

…udicial in character. All proceedings, whether judicial or quasi-judicial are to be based on evidence. Being so the cited authority only endorses the Appellant’s contention for the order to be oocceci QKV MCATA. cisxck . 14.3 S. S. Gadqil Vs. Lai & Co. (19641 53 ITR 231 (SC): As stated by the apex court in the cited judgement, the assessment proceedings are not in the nature of a les between the parties; yet they are in the nature of judicial proceedings. Being judicial proceedings any finding or inference is essentially to be based on cogent evidence. The contest in the case at hand of the Appellant is that the…

Mukand Limited, Mumbai vs. DCIT 3(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above

ITA 3670/MUM/2018[2007-08]Status: DisposedITAT Mumbai25 Sept 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Blem/S. Mukund Limited V. Dy. Cit-3(2)(1) Aayakar Bhavan Bajaj Bhavan, 3Rd Floor M.K. Road 226 Nariman Point New Marine Lines Mumbai – 400 021 Mumbai – 400 020 Pan: Aaacm5008R (Appellant) (Respondent) Assessee By : Shri Kirit Kamdar Department By : Shri Ajay K. Ojha

For Appellant: Shri Kirit KamdarFor Respondent: Shri Ajay K. Ojha
Section 143(2)Section 143(3)Section 147Section 148

…e Income-tax Officer to reopen an assessment subject to service of notice within the prescribed period. Therefore, service of notice within limitation was the foundation of jurisdiction. The same view has been taken by this Court in Janni v. Indu Prasad Bhat, 72 ITR 595 as also in C.I.T. v. Robert, 48 ITR 177. The High Court in our opinion went wrong in relying upon the ratio of 53 ITR 100 in disposing of the case in hand. The scheme of the 1961 Act so far as notice for reassessment is concerned is quite different. What used to be contained in section 34 of the 1922 Act has been spread out into three sections, be…

Sakun Gems, Mumbai vs. ITO 19(3)(2), Mumbai

In the result, both the appeals of the assessee for the A

ITA 3432/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Uttam Chand BothraFor Respondent: Shri Ajay Kumar Ojha
Section 143(2)Section 143(3)Section 145(3)Section 148Section 292B

…e Income-tax Officer to reopen an assessment subject to service of notice within the prescribed period. Therefore, service of notice within limitation was the foundation of jurisdiction. The same view has been taken by this Court in Janni v. Indu Prasad Bhat, 72 ITR 595 as also in C.I.T. v. Robert, 48 ITR 177. The High Court in our opinion went wrong in relying upon the ratio of 53 ITR 100 in disposing of the case in hand. The scheme of the 1961 Act so far as notice for reassessment is concerned is quite different. What used to be contained in section 34 of the 1922 Act has been spread out into three sections, be…

Sakun Gems, Mumbai vs. ITO 19(3)(2), Mumbai

In the result, both the appeals of the assessee for the A

ITA 3431/MUM/2018[2008-09]Status: DisposedITAT Mumbai25 Sept 2019AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Uttam Chand BothraFor Respondent: Shri Ajay Kumar Ojha
Section 143(2)Section 143(3)Section 145(3)Section 148Section 292B

…e Income-tax Officer to reopen an assessment subject to service of notice within the prescribed period. Therefore, service of notice within limitation was the foundation of jurisdiction. The same view has been taken by this Court in Janni v. Indu Prasad Bhat, 72 ITR 595 as also in C.I.T. v. Robert, 48 ITR 177. The High Court in our opinion went wrong in relying upon the ratio of 53 ITR 100 in disposing of the case in hand. The scheme of the 1961 Act so far as notice for reassessment is concerned is quite different. What used to be contained in section 34 of the 1922 Act has been spread out into three sections, be…

Income Tax Officer Ward-1(1)(2), Bangalore vs. M/S Atria Hydel Power Limited, Bangalore

In the result, ITA Nos.534 to 556/Bang/2018 and CO Nos

ITA 114/BANG/2019[2010-11]Status: DisposedITAT Bangalore28 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2010-11 Income-Tax Officer, Vs. M/S. Atria Hydel Power Ltd., Ward - 1(1)(2), #1, Palace Road, Bengaluru. Bangalore-560 001. Pan : Aacca 3754 E Appellant Respondent

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT(DR)(ITAT), Bengaluru
Section 115Section 115JSection 143(3)Section 211(2)Section 80I

…tika Township Private Limited: [TS-573-SC-2014-O]. To the same effect are the following decisions wherein it has been held that a provision imposing liability is governed by the normal presumption that is not retrospective: - S.S.Gadgil vs. Lal and Co. (1964) 53 ITR 231 (SC) - K.M.Sharma vs. ITO [TS-5013-SC-2002-O] - Gem Granites vs. CIT [TS-5022-SC-2004-O] - Sedco Forex International Drill Inc. vs. CIT (2005) [TS-14-SC- 2005- O]. Page 12 of 42 22.28 The fundamental principle reiterated in the aforesaid decision is lexprospicit non respicit: i.e., laws look forward and not backward. No section can be interpreted…

Asstt. Commr. of Income Tax, Cen. Cir.-2, Rajkot vs. Ravichandra V. Mehta, Rajkot

In the result, appeals of the assessee are allowed

ITA 450/RJT/2017[1996-97]Status: DisposedITAT Rajkot25 Feb 2019AY 1996-97

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri Deepak R. ShahFor Respondent: Shri Jitendrakumar, CIT-DR
Section 132(4)Section 143(3)Section 147Section 148Section 149Section 5

…disclose in express terms or by necessary implication that there was a revival of the right of the ITO to reopen an assessment which was already barred under the old Act. This view is borne out by the decision of this Court in S.S. Gadgil vs. Lal & Co. (1964) 53 ITR 231 (SC). In that case, a notice was issued against the assessee as an agent of a non-resident on 27th March, 1957, and that notice related to the asst. yr. 1954-55. Under cl. (iii) of the proviso to s. 34(1), as it stood prior to its amendment by the Finance Act, 1956, a notice of assessment or reassessment could not be issued against a person deemed…

Ravichandra V. Mehta, Rajkot vs. Asstt. Commr. of Income Tax, Cen. Cir.-2, Rajkot

In the result, appeals of the assessee are allowed

ITA 409/RJT/2017[1996-97]Status: DisposedITAT Rajkot25 Feb 2019AY 1996-97

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri Deepak R. ShahFor Respondent: Shri Jitendrakumar, CIT-DR
Section 132(4)Section 143(3)Section 147Section 148Section 149Section 5

…disclose in express terms or by necessary implication that there was a revival of the right of the ITO to reopen an assessment which was already barred under the old Act. This view is borne out by the decision of this Court in S.S. Gadgil vs. Lal & Co. (1964) 53 ITR 231 (SC). In that case, a notice was issued against the assessee as an agent of a non-resident on 27th March, 1957, and that notice related to the asst. yr. 1954-55. Under cl. (iii) of the proviso to s. 34(1), as it stood prior to its amendment by the Finance Act, 1956, a notice of assessment or reassessment could not be issued against a person deemed…

Pushp Steels & Mining (P) Ltd., Delhi vs. ITO, Ward- 20(2), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 6094/DEL/2018[2008-09]Status: DisposedITAT Delhi07 Feb 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year : 2008-09

For Appellant: Sh. Suresh Kumar Gupta, CAFor Respondent: Smt. Sulekha Verma, CIT(DR) &
Section 143(3)Section 147Section 153(1)Section 68

…owell & Co. Ltd. 154 ITR 147 (SC) - Ashok Mahendru & Sons (HUF) vs. CIT 173 taxmann.com 178 - Hersh Win Chadha vs. DCIT (ITA Nos. 3088 to 2098 & 3107/Del/2005) - Dhakeshwari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (SC) - SS Gadgil v. Lal & Co. (1964) 53 ITR 231 (SC). - CIT vs. Jay Engineering Works Ltd. (1978) 113 ITR 389 (Delhi HC) - Nokida India P Ltd. vs. DDIT 59 taxmann.com 212 - GTC Industries Ltd. vs. ACIT 65 ITD 380. - Sanjay Bimalchand Jain vs. ITO in ITA No. 61/Nag/2013 vide order dated 18.7.2016. - Disha N. Lalwani vs. ITO in ITA No. 6398Mum/2012 vide order dated 22.3.2017. - ITO vs. Sham…