AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust

8 SCC 706Reported decision2004#6722 most cited

What is AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust authority for?

A decree passed by a court that lacks inherent jurisdiction is considered void ab initio and cannot be validated even by the consent of the parties.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2013 to 2026.

Also referred to as

AIR 1975 SC 2065 · Superintendent of Taxes v. Onkarmal Nathmal Trust · void decree · inherent jurisdiction · lack of jurisdiction · consent of parties · ab initio void · court's authority · judgment validity

Sections most often in play

Section 143(3)Section 147Section 148Section 263Section 10(37)Section 145A(b)Section 151Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 147ofsection 61section 10(37)doctrine of merger

Judgments citing AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Secti…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Secti…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Secti…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Secti…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Secti…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Secti…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Secti…

Manohar Filaments Pvt Ltd, Delhi vs. PCIT, (Central)-3, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2644/DEL/2025[2016-17]Status: DisposedITAT Delhi31 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2016-17 ] Manohar & Filaments Pvt. `Vs. Pcit, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi Pan No.Aaacm1116E Appellant Respondent

Section 153CSection 153DSection 263

…ect-matter of the action, strikes at the very authority of the Court to pass any decree and such a defect cannot be cured even by consent of parties." ii) Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others reported in (2004) 8 SCC 706 has held as under: “9 The main question which arises for our consideration is whether the decree passed by the trial court can be said to be 'null and 'void'. In our opinion, the law on the point is well settled. The distinction between a decree which is void and a decree which is wrong, incorrect, and irregular or not in accordance with law cannot…

M/s Sri Surya Constructions vs. The Income Tax Officer

ITTA/11/2023HC Telangana27 Jul 2023

Bench: P.SAM KOSHY,N.TUKARAMJI

M/S Suraj Pulses Processors Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3012/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…ject-matter of the action, strikes at the very authority of the Court to pass any decree and such a defect cannot be cured even by consent of parties." ii) Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others reported in (2004) 8 SCC 706 has held as under: “9 The main question which arises for our consideration is whether the decree passed by the trial court can be said to be 'null and 'void'. In our opinion, the law on the point is well settled. The distinction between a decree which is void and a decree which is wrong, incorrect, and irregular or not in accordance with law cannot…

M/S Suraj Buildmart India Pvt. Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3011/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…ject-matter of the action, strikes at the very authority of the Court to pass any decree and such a defect cannot be cured even by consent of parties." ii) Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others reported in (2004) 8 SCC 706 has held as under: “9 The main question which arises for our consideration is whether the decree passed by the trial court can be said to be 'null and 'void'. In our opinion, the law on the point is well settled. The distinction between a decree which is void and a decree which is wrong, incorrect, and irregular or not in accordance with law cannot…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3010/DEL/2017[2008-09]Status: DisposedITAT Delhi06 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…ject-matter of the action, strikes at the very authority of the Court to pass any decree and such a defect cannot be cured even by consent of parties." ii) Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others reported in (2004) 8 SCC 706 has held as under: “9 The main question which arises for our consideration is whether the decree passed by the trial court can be said to be 'null and 'void'. In our opinion, the law on the point is well settled. The distinction between a decree which is void and a decree which is wrong, incorrect, and irregular or not in accordance with law cannot…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3009/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…ject-matter of the action, strikes at the very authority of the Court to pass any decree and such a defect cannot be cured even by consent of parties." ii) Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others reported in (2004) 8 SCC 706 has held as under: “9 The main question which arises for our consideration is whether the decree passed by the trial court can be said to be 'null and 'void'. In our opinion, the law on the point is well settled. The distinction between a decree which is void and a decree which is wrong, incorrect, and irregular or not in accordance with law cannot…

Mikado Realtors (P) Ltd, New Delhi vs. Pr. CIT (Central), Gurugram

In the result, the appeal of the assessee is allowed

ITA 50/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Apr 2021AY 2017-18

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Gautam Jain, Adv. & Shri LalitFor Respondent: Ms. Pramita M. Biswas, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153C(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.50/DEL/2021 Assessment Year: 2017-2018 Mikado Realtors P. Ltd., vs. Pr. CIT(Central) Office No., 1121-A, Devika Gurugram. Tower, 12th Floor, 6, Nehru Place, New Delhi. TAN/PAN: AAECM7429E (Appellant) (Respondent) Appellant by: Shri Gautam Jain, Adv. & Shri Lalit Mohan, CA Respondent by: Ms. Pramita M. Biswas, CIT-D.R. Date of hearing: 18 03 2021 Date of pronouncement: 20 04 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee…

DCIT, Cir-5(1), Kolkata vs. M/S. Proficient Commodities Pvt. Ltd., Kolkata

In the result, the cross objection filed by the assessee in CO No

ITA 1346/KOL/2016[2012-13]Status: DisposedITAT Kolkata18 Mar 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1346/Kol/2016 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri Ram Bilash Meena, CIT DRFor Respondent: Shri Somnath Ghosh, Advocate
Section 143(2)Section 143(3)

…was held in Kiran Singh vs. Chaman Paswari AIR 1954 SC 340 (para 6). The Court passing a decree without jurisdiction is a defect, which cannot be cured and the decree passed is a nullity. It was so held in Balvant N. Viswamitra vs. Yadav Sadhasiv Mule (2004) 8 SCC 706 and in CIT vs. Pearl Mechanical Engineering & Foundry Works (P) Ltd. (2004) 188 CTR (SC) 289 : (2004) 267 ITR 1 (SC). 6.1 In order to appreciate the situation in the present case, we may quote the notification in Annex. 'E’ dt. 10th April, 1989 at pp. 117-118 : "Notification No. S.O. 1436, dt. 10th April, 1989. In exercise of the powers conferred…

The Pr.Commissioner of Income Tax-1 vs. Aster Infratek Pvt.Ltd

ITTA/576/2016HC Telangana28 Nov 2016

Bench: ANIS,SANJAY KUMAR

For Appellant: Mr. Manish Mishra, G.P V

…be raised at any stage of proceeding. Since the jurisdictional issue goes to the root of the lis, as has been held by Hon’ble Apex Court in the judgment rendered in Balvant N. Viswamitra & Ors Vs. Yadav Sadashiv Mule (Dead) through LRs [(2004) 8 SCC 706], in particular paragraph 9, which reads as under: “9.The main question which arises for our consideration is whether the decree passed by the trial court can be said to be “null” and “void”. In our opinion, the law on the point is well settled. The distinction between a decree which is void and a decree which is wrong, incorrect, irregular…

Smt.Sudia Indira vs. The Income Tax Officer

ITTA/442/2012HC Telangana16 Jul 2013