226 of the Constitution of India. 47. In Calcutta Discount Co. Ltd. v. ITO

41 ITR 201Reported decision1961#20796 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2020.

Judgments citing 226 of the Constitution of India. 47. In Calcutta Discount Co. Ltd. v. ITO

Ram Kishore Rathore, New Delhi vs. ACIT, Circle- 53(1), New Delhi

In the result, the appeal of the assessee is allowed and Revenue appeal is dismissed

ITA 308/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Feb 2020AY 2011-12

Bench: Shri H. S. Sidhui.T.A. No. 308/Del/2019 Assessment Year: 2011-12 Sh. Ram Kishore Rathore, Vs. Acit, Circle-53(1), C/O M/S Rra Taxindia New Delhi D-28, South Extension, Part-I, New Delhi (Pan:Aaapr4260P) (Assessee) (Respondent)

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

Section 143(3)Section 147Section 148Section 234A

…s and then file its objection. However, where the condition precedent for issuance of a notice are absent, the notice might be challenged by filing a writ petition under article 226 of the Constitution of India. 47. In Calcutta Discount Co. Ltd. v. ITO [1961] 41 ITR 201, the Supreme Court held that in exercise of power under article 226, the court might examine whether the conditions precedent for exercise of jurisdiction to reassess existed. The Supreme Court, inter alia, held as follows (page 207 and 208) "The existence of such alternative remedy is not however always a sufficient reason for refusing a party qu…

The Kadiyan Coop. L&C Society Ltd., Panipat vs. ACIT, Circle Panipat, Panipat

In the result appeal of the assessee is allowed

ITA 667/DEL/2018[2007-08]Status: DisposedITAT Delhi13 Nov 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishithe Kadiyan Coop L&C Society Vs. Acit, Ltd, Circle Panipat V&Po Sewah, Panipat, Haryana Pan: Aaalt0541R (Appellant) (Respondent)

For Appellant: Shri K.C. Aneja, AdvFor Respondent: Shri N.K. Bansal, Sr. DR

Section 1Section 139Section 142(1)Section 143Section 143(1)Section 147Section 148Section 154Section 155Section 80

…and then file its objection. However, where the condition precedent for issuance of a notice are absent, the notice might be challenged by filing a writ petition under article 226 of the Constitution of India. 47. In Calcutta Discount Co. Ltd. v. ITO [1961] 41 ITR 201, the Supreme Court held that in exercise of power under article 226, the court might examine whether the conditions precedent for exercise of jurisdiction to reassess existed. The Supreme Court, inter alia, held as follows (page 207 and 208) : "The existence of such alternative remedy is not however always a sufficient reason for refusing a party…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, the appeal of the assessee is allowed and Revenue

ITA 92/JPR/2015[2008-09]Status: DisposedITAT Jaipur20 Feb 2018AY 2008-09

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varindera Mehta (CIT)

Section 143(3)Section 147Section 148Section 14ASection 154Section 80ASection 80I

…s and then file its objection. However, where the condition precedent for issuance of a notice are absent, the notice might be challenged by filing a writ petition under article 226 of the Constitution of India. 47. In Calcutta Discount Co. Ltd. v. ITO [1961] 41 ITR 201, the Supreme Court held that in exercise of power under article 226, the court might examine whether the conditions precedent for exercise of jurisdiction to reassess existed. The Supreme Court, inter alia, held as follows (page 207 and 208) : "The existence of such alternative remedy is not however always a sufficient reason for refusing a party…

DCIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corportation Ltd., Jaipur

In the result, the appeal of the assessee is allowed and Revenue

ITA 206/JPR/2015[2008-09]Status: DisposedITAT Jaipur20 Feb 2018AY 2008-09

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varindera Mehta (CIT)

Section 143(3)Section 147Section 148Section 14ASection 154Section 80ASection 80I

…s and then file its objection. However, where the condition precedent for issuance of a notice are absent, the notice might be challenged by filing a writ petition under article 226 of the Constitution of India. 47. In Calcutta Discount Co. Ltd. v. ITO [1961] 41 ITR 201, the Supreme Court held that in exercise of power under article 226, the court might examine whether the conditions precedent for exercise of jurisdiction to reassess existed. The Supreme Court, inter alia, held as follows (page 207 and 208) : "The existence of such alternative remedy is not however always a sufficient reason for refusing a party…