Ajantha Industries v. CBDT

102 ITR 281Supreme Court of India1976#4170 most cited

What is Ajantha Industries v. CBDT authority for?

An order transferring a case is invalid if it is not communicated to the assessee. Non-communication of the transfer order is a serious infirmity.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Also referred to as

Ajantha Industries v. CBDT · section 127 · transfer of case · non-communication · invalid order · assessing officer · jurisdiction · natural justice

Sections most often in play

Section 127Section 132Section 1961Section 142(1)Section 144Section 271(1)(c)Section 153CSection 115BBE

Issues it is cited on

section 127(1)section 124(1)section 124(3)(a)section 127(2)section 63section 124(3)section 120section 124percentage completion methodsection 127permanent account numbereligible assessee

Judgments citing Ajantha Industries v. CBDT

HANEEF AKBAR BASHA,VELLORE vs. ITO WARD 2, THIRUVANNAMALAI, THIRUVANNAMALAI

ITA 2388/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18
Section 127Section 142(1)Section 144Section 148Section 154

…5 6 Shyam Sunder Bhartia v. Dy.CIT (2023) 225 TTJ 66 837 (Lucknow) (Trib) 7 Bidi Supply Co. vs. Union of India [1956] 29 ITR 717 (SC)[20-03-1956] 67-82 She also referred to the following citations: • Ajantha Industries vs. Central Board of Direct Taxes [1976] 102 ITR 281 (SC)[05-12-1975]; • Raj Sheela Growth Fund (P.) Ltd. vs. Income-tax Officer [2024] 165 taxmann.com 182 (Delhi)/[2024] 466 ITR 26 (Delhi)[08- 05-2024] at paras 16, 19, 22, 25; • [1972] 83 ITR 130 (MP) Sagarmal Spinning & Weaving Mills Ltd. v. Central Board of Direct Taxes; • M/s Aman Holdings Pvt. Ltd. Vs PCIT ITA No.660/Del/2021 dated 23.07.2025…

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5565/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Jan 2026AY 2024-25

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER [Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner of Income Tax, Vikas Sanstha, LIG-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2nd Floor, ARA Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 PAN:AABAJ7197B Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.20…

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

…ITA No.211/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2023-24] Dr. Virendra Swaroop vs ACIT Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 PAN-AAAJD0224D APPELLANT RESPONDENT Assessee by Shri Salil Kapoor, Adv. Shri Rajiv Sahni, CA Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue by Ms. Poonam Sharma, CIT DR Date of Hearing 11.12.2025 Date of Pronouncement 16.01.20…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…recorded and communicated, and a\nreasonable opportunity afforded.\n•\nNo vested right to a particular AO: An assessee cannot choose the\nAssessing Officer; inconvenience alone does not vitiate a transfer.\nKey authorities:\nAjantha Industries v. CBDT (1976) 102 ITR 281 (SC) — reasons must be\nrecorded and communicated. (Paper Book 1 Page No. 51 to 56) the reasons\nwere communicated while passing order u/s 127 by the department and\nassessee made no compliance of the same. It is a case as per assessee the\nPAN was transferred from Delhi to Jaipur without her knowledge but when order\nu/s 127 was passed for centr…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…be recorded and communicated, and a reasonable opportunity afforded. • No vested right to a particular AO: An assessee cannot choose the Assessing Officer; inconvenience alone does not vitiate a transfer. Key authorities: • Ajantha Industries v. CBDT (1976) 102 ITR 281 (SC) — reasons must be recorded and communicated. (Paper Book 1 Page No. 51 to 56) the reasons were communicated while passing order u/s 127 by the department and assessee made no compliance of the same. It is a case as per assessee the PAN was transferred from Delhi to Jaipur without her knowledge but when order u/s 127 was passed for centraliza…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…be recorded and communicated, and a reasonable opportunity afforded. • No vested right to a particular AO: An assessee cannot choose the Assessing Officer; inconvenience alone does not vitiate a transfer. Key authorities: • Ajantha Industries v. CBDT (1976) 102 ITR 281 (SC) — reasons must be recorded and communicated. (Paper Book 1 Page No. 51 to 56) the reasons were communicated while passing order u/s 127 by the department and assessee made no compliance of the same. It is a case as per assessee the PAN was transferred from Delhi to Jaipur without her knowledge but when order u/s 127 was passed for centraliza…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…be recorded and communicated, and a reasonable opportunity afforded. • No vested right to a particular AO: An assessee cannot choose the Assessing Officer; inconvenience alone does not vitiate a transfer. Key authorities: • Ajantha Industries v. CBDT (1976) 102 ITR 281 (SC) — reasons must be recorded and communicated. (Paper Book 1 Page No. 51 to 56) the reasons were communicated while passing order u/s 127 by the department and assessee made no compliance of the same. It is a case as per assessee the PAN was transferred from Delhi to Jaipur without her knowledge but when order u/s 127 was passed for centraliza…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…be recorded and communicated, and a reasonable opportunity afforded. • No vested right to a particular AO: An assessee cannot choose the Assessing Officer; inconvenience alone does not vitiate a transfer. Key authorities: • Ajantha Industries v. CBDT (1976) 102 ITR 281 (SC) — reasons must be recorded and communicated. (Paper Book 1 Page No. 51 to 56) the reasons were communicated while passing order u/s 127 by the department and assessee made no compliance of the same. It is a case as per assessee the PAN was transferred from Delhi to Jaipur without her knowledge but when order u/s 127 was passed for centraliza…

MFT BUILDERS AND DEVELOPERS ,GULBARGA KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result, both the appeals filed by the assessees are allowed

ITA 1178/BANG/2024[2015-16]Status: DisposedITAT Bangalore25 Sept 2025AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Rajkumar Hanchnal, CAFor Respondent: Shri Murali Mohan M, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 153B

…n the following findings “9. That apart the petitioners have alleged in paragraphs 11 and 13 to the writ petition that the transfer order has not been communicated to them. It has been held by the Supreme Court in the case of Ajantha Industries v. CBDT [1976] 102 ITR 281 that non-communication of the transfer order is a serious infirmity and hence the order was invalid. The same view was also taken by the Andhra Pradesh High Court in the case of V.K. Steel Industries Pvt. Ltd. [1991] 187 ITR 403.” 17. The above said judgments of the Hon’ble Supreme Court and the Hon’ble High Court supports the view taken by us. W…

MOHAMMED ABDUL NAJEEB,GULBARGA, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, BELLARY, KARNATAKA

In the result, both the appeals filed by the assessees are allowed

ITA 1176/BANG/2024[2016-17]Status: DisposedITAT Bangalore25 Sept 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Rajkumar Hanchnal, CAFor Respondent: Shri Murali Mohan M, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 153B

…n the following findings “9. That apart the petitioners have alleged in paragraphs 11 and 13 to the writ petition that the transfer order has not been communicated to them. It has been held by the Supreme Court in the case of Ajantha Industries v. CBDT [1976] 102 ITR 281 that non-communication of the transfer order is a serious infirmity and hence the order was invalid. The same view was also taken by the Andhra Pradesh High Court in the case of V.K. Steel Industries Pvt. Ltd. [1991] 187 ITR 403.” 17. The above said judgments of the Hon’ble Supreme Court and the Hon’ble High Court supports the view taken by us. W…

MOHAMMED ABDUL NAJEEB,GULBARGA, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

ITA 1175/BANG/2024[2012-13]Status: DisposedITAT Bangalore29 Aug 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri Rajkumar Hanchnal, CA
Section 127Section 131(1)(d)Section 142ASection 143(3)Section 153ASection 153BSection 153D

…mplying to the mandatory requirements of provisions of Section 127 of the Act. In this regard, the appellant places reliance on the following judicial precedents: a) SAHARA HOSPITAL LTD V/S CIT (2012) 211 TAXMANN 299 (BOM) b) AJANTA INDUSTRIES V/S CBDT (1976) 102 ITR 281 (SC) c) MUKUTLA LALITA V/S CIT (1997) 226 ITR 23 (AP) d) VINAYKUMAR JAISWAL V/S CIT (1996) 221 ITR 568 (ALL) e) NOORUL ISLAM EDUCATIONAL TRUST V/S CIT (2016) 76 TAXMANN.144(SC) f) J ADITYA RAO V/S ASSISTANT COMMISSIONER OF INCOME TAX (2018) 93 TAXMANN 141 (AP) 3. The assessment order framed under Section 153A of the Act is not in accordance with…

BHAN BAI, BHILAI,DURG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 124/RPR/2025[2011-12]Status: DisposedITAT Raipur20 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.124/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Smt. Bhan Bai H. No.257, Risali Basti, Newai Mill Para, Bhilai-490 006 (C.G.) Pan: Ayrpb7895B .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 271(1)(c)

…equirement of recording reasons u/s.127(1) of the Act for transferring of a case from one A.O to another is mandatorily required, is supported by the judgment of the Hon'ble Supreme Court in the case of Ajanta Industries Vs. Central Board of Direct Tax (1976) 102 ITR 281 (SC). It was, inter alia, observed by the Hon'ble Apex Court that requirement of recording reasons u/s. 127(1) of the Act is a mandatory direction under the law and non-communication thereof is not saved by showing that the reasons exist in the files although not communicated to the assessee. It was further observed that recording of reasons and…

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…he assessment order has to be held as bad in law. (4.3). The above proposition is supported by the following land mark judgments. Sl No Case Laws Citation Forum 1 Pr.CIT(Central) Vs. (2018) 100 SC Rohtas Project Ltd taxmann.com 384 2 Ajantha Industries (1976) 102 ITR 281 SC Vs. CBDT 3 Dillip Kumar (2018) 97 Cuttack.Trib Chetterjee Vs. ACIT taxmann.com 283 4 Mega Corporation (2015) 62 Del.Trib Ltd Vs. Addl.CIT taxmann.com 351 (4.3.1).Hon'ble Supreme Court in the case of 'Pr.CIT (Central) Vs Rohtas Projects Ltd (supra) has held as under. "Hon'ble Supreme Court in the case of Pr.CIT (Central) Vs. Rohtas Projects Lt…

KALYANASUNDARAM SURESH,CHENNAI vs. ACIT NON CORPORATE CIRCLE 2, CHENNAI

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

ITA 297/CHNY/2019[2013-14]Status: DisposedITAT Chennai28 Aug 2024AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.297/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Shri Kalyanasundaram Suresh, Vs. The Assistant Commissioner Of Old No. 12-A, New No. 24, Income Tax, Swarnamangalam East Road, West Non Corporate Circle 2, Cit Nagar, Nandanam, Chennai. Chennai 600 035. [Pan: Aobps4696F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ravi Kannan, Advocate & Shri Varun Ranganathan, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 28.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-2, Chennai For The Assessment Year 2013-14. 2. The Ld. Ar Shri K. Ravi Kannan, Advocate Drew Our Attention To The Additional Grounds Of Appeal Filed On 10.12.2023 & Submits That The Said 3 Grounds Of Appeal May Be Taken Up First The Ld. Dr Shri R.V.

For Appellant: Shri K. Ravi Kannan, Advocate &For Respondent: Shri R.V. Aroon Prasad, Addl. CIT
Section 127Section 143(2)Section 5

…er of the case cannot be saved at a later stage by showing that the reasons for transfer of the case existed in the file, although not communicated. This ground is supported by the decision of the Hon'ble Supreme Court in the case of Ajantha Industries [1976] 102 ITR 281 (SC) (Page 16 of Additional Paper book) wherein the Hon'ble Court held that communication of the order u/s. 127 of the Act is an essential requirement. The relevant portion of the decision is extracted hereunder: "9. This judgment was rendered by this Court on 21-12-1956, and we find that in the 1961 Act Section 127 replaced Section 5(7-A) where…

M/S. SHRI RANG INFRASTRUCTURE PVT. LTD.,,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, appeal of the assessee is partly allowed

ITA 665/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 148Section 151Section 68

…ITA No.665/Ahd/2019 Assessment Year: 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Shri Rang Infrastructure Deputy Commissioner of Pvt. Ltd., Income Tax, Shyamvan, Gandhinagar Circle, B/h. Vrundavan Hotel, Gandhinagar. Koba Circle, Vs. Post: Koba Dist. Gandhinagar – 382 007 Gujarat. [PAN – AAICS 9126 J] (Appellant) (Respondent) Assessee by Shri M.S. Chhajed, AR Revenue by Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 15.07.2024 Date of Pr…

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…ijayasanthi Investments P. Ltd. v. Chief CIT [1991] 187 ITR 405 (AP) 1.6. DARSHAN JITENDRA JHAVERI vs CIT (INTERNATIONAL TAXATION) [2021] 439 ITR 514 (Bom) 1.7. RAJESH MAHAJAN vs CIT [2003] 126 Taxman 87 (P&H) 1.8. AJANTHA INDUSTRIES AND OTHERS vs CBDT [1976] 102 ITR 281 (SC) 1.9. R.K. AGARWAL Vs CIT [2006] 154 Taxman 220 (All) 1.10. SAHARA HOSPITALITY LTD. Vs CIT [2012] 211 Taxman 15 (Bom) Prayer:- In view of the above submissions and judicial precedents cited supra, the appellant humbly requests your honour to accept the appellant’s ground regarding invalid jurisdiction and not following proper procedure u/s.…

SRI. IDLI. YARRISWAMY,HOSPET vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1),, BANGALORE

In the result, the appeal is allowed for statistical purposes

ITA 43/BANG/2023[2011-12]Status: DisposedITAT Bangalore27 Apr 2023AY 2011-12

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2011-12

For Appellant: Ms. Sunaina Bhatia & Shri S.V. Ravishankar, AdvocatesFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 127Section 142Section 234

…m Hospet to Bangalore, is illegal, as the reason for transfer have not been communicated to the appellant as required by section 127 of the I.T.Act and as per the ratio of the decision of the Hon'ble Supreme Court in the case of AJANTHA INDUSTRIES reported in 102 ITR 281 and consequently, the notice issued U/s.142]1] is bad in law and liable to be cancelled. 4. The learned CIT[A] ought to have appreciated that the assessment was made without giving reasonable and sufficient opportunity to the appellant, who at the relevant time was incarcerated in the prison as an undertrial prisoner and mentally shattered and co…

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

ITA 117/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.117/Ind/2020 Devi Shakuntala Thkaral Pr. CIT(Central) Charitable Foundation, Bhopal बनाम Bhopal /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATD 2943 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. This appeal filed by the assessee i…

ORIENTAL UNIVERSITY,INDORE vs. PR CIT ,CENTRAL, BHOPAL, INDORE

In the result, these appeals of assessee are allowed

ITA 116/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 10Section 10(23)(vi)Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.115 & 116/Ind/2020 Oriental University Pr. CIT(Central) Indore Bhopal बनाम /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATO 3730 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two appeals filed by the assessee are directed aga…

ORIENTAL UNIVERSITY,INDORE vs. THE PR CIT ,CENTRAL, BHOPALE

In the result, these appeals of assessee are allowed

ITA 115/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 10Section 10(23)(vi)Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.115 & 116/Ind/2020 Oriental University Pr. CIT(Central) Indore Bhopal बनाम /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATO 3730 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two appeals filed by the assessee are directed aga…

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