545 (Coch). (v) ITO v. Smt. Kuldip Kaur

115 ITD 384Income Tax Appellate Tribunal2008#22073 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(2)Section 148

Issues it is cited on

notice under section 148section 143(2)section 148section 143section 14nfac

Judgments citing 545 (Coch). (v) ITO v. Smt. Kuldip Kaur

Witmer Enterprises Pvt. Ltd., Chennai vs. ITO, Corporate Ward-3(3), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 3840/CHNY/2025[2013-14]Status: DisposedITAT Chennai13 Mar 2026AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.3840/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Witmer Enterprises Pvt. Ltd., Vs. The Income Tax Officer, No. 86, Vasanth Business Centre, Corporate Ward 3(3), Ttk Road, Alwarpet, Chennai 600 018. Chennai. [Pan: Aaacw6606P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 18.02.2026 घोषणा की तारीख /Date Of Pronouncement : 13.03.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.11.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2013-14. 2. The Ld. Ar Shri Y. Sridhar, C.A. Requested To Take Up Ground No. 3 As Preliminary Issue For Adjudication As It Goes To The Root Of The Matter. Having No Objection From The Ld. Dr Ms. Gouthami

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Ms. Gouthami Manivasagam, Addl. CIT
Section 143(2)Section 148Section 4

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.3840/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Witmer Enterprises Pvt. Ltd., Vs. The Income Tax Officer, No. 86, Vasanth Business Centre, Corporate Ward 3(3), TTK Road, Alwarpet, Chennai 600 018. Chennai. [PAN: AAACW6606P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/…

Amar Chemicals, Delhi vs. DCIT, Central Circle 15, Delhi

ITA 3981/DEL/2025[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Mahavir Singh, Hon'Ble

For Respondent: Sh. Sachin Kumar, CA
Section 133ASection 139Section 143(2)Section 144Section 147Section 148

…that such earlier return of income be considered a return of income in response to notice u/s.148 of the Act, and such return of income is a valid return of income. To support his view, Ld. AR relied upon the case law in the case of R.K. Gupta vs. ITO (2008) 115 ITD 384 (ITAT-Delhi); ITO v. Malvika Arun Somaiya ITA No. 3041/Mum/2004 decided on 27.09.2007; Tiwari Kanhaiya Lal vs. CIT (1985) 154 ITR 109 (Raj); Iqbal Singh Atwal vs. CIT (1984) 147 ITR 599 (Cal); K.s. Ratnaswami vs. Addl. ITO (1963) 48 ITR 568 (Mad.). Ld. AR for the assessee further submitted that any assessment made, without issuing and serving the…

Designer Exim Pvt. Ltd., Mumbai vs. Income Tax Officer, 1(1)(2), Surat

In the result, this appeal of the assessee is allowed

ITA 14/SRT/2022[2012-13]Status: DisposedITAT Surat22 Mar 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 234ASection 254(1)

…l Blue Moon (2010) 188 taxmann.com 113 (SC) (iii) Tiwari Kanahaiya Lal Vs CIT (1985) 154 ITR 109 (Raj) (iv) V.R. Sreekumar Vs ITO (2012) 21 taxmann.com 545 (Coch). (v) ITO Vs Smt. Kuldip Kaur (2012) 20 taxmann.com 99 (Chandigarh) (vi) ITO Vs R.K. Gupta (2008) 115 ITD 384 (Delhi) 5. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. 6. I have considered the submissions of both the parties and have gone through the orders of lower authorities carefully. I have also deliberated on case laws relied upon by the ld. AR of the assessee. Perusal of assessment order reveals that t…

545 (Coch). (v) ITO v. Smt. Kuldip Kaur (115 ITD 384) — Cited in 3 Judgments | BharatTax