337 ITR 389 (Del); CIT v. Ram Narain Bansal

327 ITR 183Reported decision2010#20507 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2022 to 2022.

Judgments citing 337 ITR 389 (Del); CIT v. Ram Narain Bansal

Smt. Anuradha Upadhyay, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 22/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…already assumed by the AO to frame the assessment u/s. 147 upon verification of the assessee‟s claims (CIT v. Madhya Bharat Energy Corp. Ltd. [2011] 337 ITR 389 (Del); CIT v. Ram Narain Bansal [2011] 202 Taxman 213 (P&H); CIT v. Areva T & D India Ltd. [2010] 327 ITR 183 ([2007] 294 ITR 233) (Mad); K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker)). That apart, the fact of non-issue of notice u/s. 143(2) itself is not conclusively established, i.e., as a fact, inasmuch as non-mention of issue of notice u/s. 143(2) in the order cannot by itself be regarded as conclusive of the said fact. It is only thereupon that we cou…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 21/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…already assumed by the AO to frame the assessment u/s. 147 upon verification of the assessee‟s claims (CIT v. Madhya Bharat Energy Corp. Ltd. [2011] 337 ITR 389 (Del); CIT v. Ram Narain Bansal [2011] 202 Taxman 213 (P&H); CIT v. Areva T & D India Ltd. [2010] 327 ITR 183 ([2007] 294 ITR 233) (Mad); K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker)). That apart, the fact of non-issue of notice u/s. 143(2) itself is not conclusively established, i.e., as a fact, inasmuch as non-mention of issue of notice u/s. 143(2) in the order cannot by itself be regarded as conclusive of the said fact. It is only thereupon that we cou…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 20/JAB/2017[2011-12]Status: DisposedITAT Jabalpur08 Apr 2022AY 2011-12

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…already assumed by the AO to frame the assessment u/s. 147 upon verification of the assessee‟s claims (CIT v. Madhya Bharat Energy Corp. Ltd. [2011] 337 ITR 389 (Del); CIT v. Ram Narain Bansal [2011] 202 Taxman 213 (P&H); CIT v. Areva T & D India Ltd. [2010] 327 ITR 183 ([2007] 294 ITR 233) (Mad); K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker)). That apart, the fact of non-issue of notice u/s. 143(2) itself is not conclusively established, i.e., as a fact, inasmuch as non-mention of issue of notice u/s. 143(2) in the order cannot by itself be regarded as conclusive of the said fact. It is only thereupon that we cou…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

ITA 19/JAB/2017[2010-11]Status: DisposedITAT Jabalpur08 Apr 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…already assumed by the AO to frame the assessment u/s. 147 upon verification of the assessee‟s claims (CIT v. Madhya Bharat Energy Corp. Ltd. [2011] 337 ITR 389 (Del); CIT v. Ram Narain Bansal [2011] 202 Taxman 213 (P&H); CIT v. Areva T & D India Ltd. [2010] 327 ITR 183 ([2007] 294 ITR 233) (Mad); K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker)). That apart, the fact of non-issue of notice u/s. 143(2) itself is not conclusively established, i.e., as a fact, inasmuch as non-mention of issue of notice u/s. 143(2) in the order cannot by itself be regarded as conclusive of the said fact. It is only thereupon that we cou…

337 ITR 389 (Del); CIT v. Ram Narain Bansal (327 ITR 183) — Cited in 4 Judgments | BharatTax