249 ITR 216 (SC), J.T. (India) Exports v. UOI

187 ITR 594High Court1991#17140 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 154

Judgments citing 249 ITR 216 (SC), J.T. (India) Exports v. UOI

ALLIANCE EDUCATIONAL FOUNDATION,PATHANAMTHITTA vs. ITO, EXEMPTION WARD, ALAPPUZHA

In the result, appeal filed by the assessee is dismissed

ITA 747/COCH/2025[2015-16]Status: DisposedITAT Cochin28 Nov 2025AY 2015-16

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Hon’Ble Manu Kumar Giriआयकर अपील सं./ Ita No.747/Coch/2024 "नधा"रण वष" /Assessment Year: 2015-16 Alliance Educational Foundation, The Income Tax Officer, Malakkara, Aranmula, Vs. Exemption Ward, Edayaranmula S.O., Alapuzha. Pathanamthitta – 689 532. Pan: Aaata 3723E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri M.S.Venkitachalam, C.A ""यथ" क" ओर से /Respondent By : Shri Sanjit Kumar Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 04.11.2025 घोषणा क" तार"ख /Date Of Pronouncement : 28.11.2025 आदेश / O R D E R Per Manu Kumar Giri ():

For Appellant: Shri M.S.Venkitachalam, C.A ""For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(1)Section 154Section 155Section 186

…s and Orissa High Courts in Bengal Assam Steamship Co. Ltd. v. CIT [1978] 114 ITR 327 ; Ahmedabad Sarangpur Mills Co. Ltd. v. A.S.Manohar, ITO [1976] 102 ITR 712 ; Kothari (Madras) Ltd. v. Agrl. ITO [1989] 177 ITR 538 and CIT v. Gangaram Chapolia & Co. [1991] 187 ITR 594 , respectively, in support of his contention that the word 'order' used in the expression 'order sought to be amended' would mean the original order of the assessment. As against this, Dr. Shankar Ghose, the learned senior counsel, referred us to the decisions of the Patna and Karnataka High Courts in Bihar State Road Transport Corpn. v. CIT [198…

SRI LALIT MURARKA,CUTTACK vs. ITO, CUTTACK

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

ITA 409/CTK/2015[2010-11]Status: DisposedITAT Cuttack10 Mar 2021AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.188 & 409/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Sri Lalit Murarka, Vs. Cit, Cuttack Prop- M/S Subham, Kanika Chhak, Cuttack Pan No. : Apmpm 9441 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo, Advs िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit Dr सुनवाई की तािीख / Date Of Hearing : 08/03/2021 घोषणा की तािीख/Date Of Pronouncement : 09/03/2021 आदेश / O R D E R Per Bench: The Assessee Has Filed These Two Appeals I.E.

For Appellant: Shri S.N.Sahu/Somnath Sahoo, AdvsFor Respondent: Shri M.K.Gautam, CIT DR
Section 143(3)Section 144Section 263Section 263(1)

…nciple of natural justice. [Murali Manohar Prabhu Dayal Vs. State of Orissa, 26 STC Page 22 at 25]. 8. It is also decided by Hon'bie Orissa High Court that an order without following the principle of natural justice is an nullity, [CIT Vs. Gangaram Chhapolia, 187 ITR 594]. It has also been decided by Hon'bie jurisdictional High Court in the case of Banawarilal Vs. State of Orissa, 37 STC 595 that the authorities are bound to disclose to the assessee any materials adverse to the assessee in his possession which he is going to utilize against the assessee. Therefore order passed by the CIT is a nullity and in ab in…

LALIT MURARKA,CUTTACK vs. CIT, CUTTACK

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

ITA 188/CTK/2015[2010-11]Status: DisposedITAT Cuttack10 Mar 2021AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.188 & 409/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Sri Lalit Murarka, Vs. Cit, Cuttack Prop- M/S Subham, Kanika Chhak, Cuttack Pan No. : Apmpm 9441 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo, Advs िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit Dr सुनवाई की तािीख / Date Of Hearing : 08/03/2021 घोषणा की तािीख/Date Of Pronouncement : 09/03/2021 आदेश / O R D E R Per Bench: The Assessee Has Filed These Two Appeals I.E.

For Appellant: Shri S.N.Sahu/Somnath Sahoo, AdvsFor Respondent: Shri M.K.Gautam, CIT DR
Section 143(3)Section 144Section 263Section 263(1)

…nciple of natural justice. [Murali Manohar Prabhu Dayal Vs. State of Orissa, 26 STC Page 22 at 25]. 8. It is also decided by Hon'bie Orissa High Court that an order without following the principle of natural justice is an nullity, [CIT Vs. Gangaram Chhapolia, 187 ITR 594]. It has also been decided by Hon'bie jurisdictional High Court in the case of Banawarilal Vs. State of Orissa, 37 STC 595 that the authorities are bound to disclose to the assessee any materials adverse to the assessee in his possession which he is going to utilize against the assessee. Therefore order passed by the CIT is a nullity and in ab in…

M/S. UTKAL MINERALS,CUTTACK vs. ITO, WARD-2(3), CUTTACK

In the result, appeal of assessee is allowed for statistical purposes

ITA 43/CTK/2016[2011-12]Status: DisposedITAT Cuttack24 Jan 2020AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.43/Ctk/2016 (नििाारण वषा / Assessment Year :2011-2012) M/S Utkal Minerals, Vs. Ito, Ward-2(3), Cuttack C/O Late D.N.Mohanty, Buxi Bazar, Cuttack स्थायी लेखा सं./Panno. : Aabfu 2706 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By Sh. S.N.Sahu/Lalatendu Sahu, Advs. : िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Respondent: Shri Subhendu Dutta, DR
Section 44Section 44A

…ssions filed and examining the points raised is illegal, arbitrary, unjust and against the principle of natural justice and therefore the assessment is liable to be quashed. Case Laws :- a) A. Venkat Rao Vs. CIT, 203 ITR 64 (Ori) b) Gangaram Chapolia Vs. ITO, 187 ITR 594 (Ori) 2. That the ledger copy of transaction between M/s. Utkal Minerals and Sri Ganesh Sponge Iron Pvt. Ltd filed before the learned CIT(Appeals) should have been judiciously considered and accepted as true and correct in view of the facts are duly audited u/s 44 AB of the I.T. Act, 1961. and not doing so, the order has become against the princi…

ACIT, NEW DELHI vs. SH. KARTIK PATEL, AHMEDABAD

In the result, the Revenue’s Appeal stands dismissed

ITA 1682/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Mar 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Smt. Rano Jain, Adv. & Sh. R.KFor Respondent: Smt. Puja Jindal, CIT(DR)Smt. Rano
Section 132Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 1682/DEL/2016 A.Y. : 2010-11 ACIT, CENTRAL CIRCLE-6, VS. KARTIK PATEL, NEW DELHI AKAR COMPLEX, R.NO. 364, ARA CENTRE, NATHALAL COLONY, STADIUM JHANDEWALAN EXTN., ROAD, NEW DELHI NARANPURA, AHMEDABAD (PAN: ACMPP1888M) (ASSESSEE) (RESPONDENT) Revenue by : Smt. Puja Jindal, CIT(DR)Smt. Rano Jain, Adv. & Sh. R.K. Aggarwal, CA Assessee by : Smt. Rano Jain, Adv. & Sh. R.K. Aggarwal, CA ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impu…

249 ITR 216 (SC), J.T. (India) Exports v. UOI (187 ITR 594) — Cited in 5 Judgments | BharatTax