21. In SB Gurbaksh Singh v. Union of India

2 SCC 181Supreme Court of India2007#243 most cited
318

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2008 to 2026.

Also referred to as

Rajesh Kumar v. Deputy CIT · SB Gurbaksh Singh v. Union of India · 2 SCC 181 · Section 143(3) · Section 144C · Section 153 · interpretation of law · assessment procedure · divergence of opinion · legal uncertainty

Also reported as

37 STC 425

Sections most often in play

Section 143(3)Section 144C(13)Section 153(4)Section 153(1)Section 153Section 144BSection 144CSection 153(2A)

Issues it is cited on

section 144cofsection 158absection 136section 261section 11(3)section 115bbe(b)section 153(4)impermissible avoidance arrangementsection 144c(4)section 193section 196section 43(3)

Judgments citing 21. In SB Gurbaksh Singh v. Union of India

Dy Commissioner of Income Tax, Central Circle-7(2)., Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1569/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Shrivallabh Pittie Industries Ltd, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1337/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Hellios Exports Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1334/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp Global Textiles Ltd Formerly Svp Global Ventures Ltd Mumbai, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1313/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp Global Textiles Ltd Formerly Svp Global Ventures Ltd, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai Mumbai Mumb, Mumbai

ITA 1311/MUM/2022[2012-2013]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-2013

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp Global Textiles Ltd Formerly Svp Global Ventures Ltd, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1310/MUM/2022[2015-2016]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-2016

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp Global Textiles Ltd Formerly Svp Global Ventures Ltd, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1307/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Helios Mercantile Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1304/MUM/2022[2012-2013]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-2013

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Helios Mercantile Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1301/MUM/2022[2013-2014]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-2014

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Helios Mercantile Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1300/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1275/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1274/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1273/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1272/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai vs. DCIT, CC- 8(2), Mumbai

ITA 1271/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai-400020

ITA 1268/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai-20

ITA 1267/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…below the rank of a joint Commissioner, before he passes an assessment order or reassessment order under section 153A (1) (b) or 153B (2) (b) of the act. After considering the decision of the honourable Supreme Court in case of Rajesh Kumar versus DCIT (2007) 2 SCC 181 the honourable High Court held that it is not correct on the part of the revenue to contend that the approval itself is not justiciable. The Honourable High Court further held that where the approval is granted mechanically, it would vitiate the assessment order itself. SVP southwest Industries Ltd; A.Y. 16-17 & Ors 032. Thereafter in paragraph num…

M/S.Enrica Enterprises Pvt Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1165/CHNY/2023[2016-17]Status: DisposedITAT Chennai06 Mar 2024AY 2016-17

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such anevent, although no express provision is laid do…

M/S Enrica Enterprises Pvt Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1164/CHNY/2023[2015-16]Status: DisposedITAT Chennai06 Mar 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such anevent, although no express provision is laid do…

Pr. Commissioner of Income Tax vs. M/S Hari Narain Parwal

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA