Ashokji Chanduji Thakor v. Pr.CIT

130 Taxmann.com 131Supreme Court of India2021#5184 most cited

What is Ashokji Chanduji Thakor v. Pr.CIT authority for?

If an assessee is non-cooperative throughout the assessment and appellate proceedings, despite multiple opportunities, the authorities are justified in deciding the proceedings ex-parte based on the available material.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Ashokji Chanduji Thakor v. Pr.CIT · SC · 2021 · 130 taxmann.com 131 · ex-parte assessment · non-cooperative assessee · non-compliance · natural justice · assessment procedure · appeals · CIT(A) · tribunal

Sections most often in play

Section 143(2)Section 143(3)Section 114(g)Section 142(1)Section 143(3) of the Income-tax ActSection 145(3)Section 250 of the Income-tax ActSection 32 of the Income-tax Act

Issues it is cited on

section 153a(b)section 263(2)section 142(2c)abatement of assessmentsection 114section 153a(1)(a)section 144basection 158bcadditional depreciationsection 158bgshell companysection 142(2a)

Judgments citing Ashokji Chanduji Thakor v. Pr.CIT

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No ITA No.114/CTK/2014: Assessment Year Assessment Year : 2010-11 ITA No. ITA No.288/CTK/2016: Assessment Year : : Assessment Year : 2011-12 ITA No. ITA No.175/CTK/2016: Assessment Year : : Assessment Year : 2012-13 DCIT, Circle DCIT, Circle-1(1), Vs. Odisha Odisha Power Power Generation Generation Ltd.,7th…

DCIT, Bhubaneswar vs. Orissa Power Generation Corporation Ltd, Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 114/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No ITA No.114/CTK/2014: Assessment Year Assessment Year : 2010-11 ITA No. ITA No.288/CTK/2016: Assessment Year : : Assessment Year : 2011-12 ITA No. ITA No.175/CTK/2016: Assessment Year : : Assessment Year : 2012-13 DCIT, Circle DCIT, Circle-1(1), Vs. Odisha Odisha Power Power Generation Generation Ltd.,7th…

Ashokji Chanduji Thakor v. Pr.CIT (130 Taxmann.com 131) — Cited in 22 Judgments | BharatTax