Atulbhai Hira Lai Shah v. DCIT

73 Taxmann.com 325Supreme Court of India2016#10730 most cited

What is Atulbhai Hira Lai Shah v. DCIT authority for?

Reassessment proceedings cannot be terminated solely on the ground of non-service of notice when the notice was sent to the address on the PAN card and returned with the remark 'left', unless the assessee challenges the postal department's remark directly.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2025.

Also referred to as

Atulbhai Hiralal Shah v. DCIT · section 148 · section 149 · reassessment proceedings · notice under section 148 · service of notice · postal remark 'left' · reopening of assessment · section 292B · section 292

Sections most often in play

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 149Section 254(2)Section 271(1)(c)

Issues it is cited on

section 292bsection 292section 29service of noticereopening of assessmentnotice under section 148reassessment proceedingssection 69section 148section 14

Judgments citing Atulbhai Hira Lai Shah v. DCIT

Rajnish Bharti HUF, Mumbai vs. The Income Tax Officer 20(3)(1), Mumbai, Lalbaug

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3941/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 3912 & 3941/MUM/2023 Assessment Years: 2009-10 & 2010-11 Rajnish Bharti HUF, ITO, Circle 20(3)(1), 4/281, Opp. Britannia Biscuit Piramal Chambers Lalbaug, Vs. Company, Reay Road, Darukhana, Mumbai. Mumbai-10. PAN NO. AAEHR 6595 K Appellant Respondent ITA Nos. 4378 & 4377/MUM/2023 Assessment Years: 2009-10 & 2010-11 ITO-41(3)(3), BKC Rajnish Bharti HUF, 436, 4th floor, Kautaliya Bhavan, 4/281, Opp. Britannia Biscuit Mumbai-400051. Vs. Company, Reay R…

Rajnish Bharti HUF, Mumbai vs. The Income Tax Officer 20(3)(1), Mumbai, Lalbaug

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3912/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 3912 & 3941/MUM/2023 Assessment Years: 2009-10 & 2010-11 Rajnish Bharti HUF, ITO, Circle 20(3)(1), 4/281, Opp. Britannia Biscuit Piramal Chambers Lalbaug, Vs. Company, Reay Road, Darukhana, Mumbai. Mumbai-10. PAN NO. AAEHR 6595 K Appellant Respondent ITA Nos. 4378 & 4377/MUM/2023 Assessment Years: 2009-10 & 2010-11 ITO-41(3)(3), BKC Rajnish Bharti HUF, 436, 4th floor, Kautaliya Bhavan, 4/281, Opp. Britannia Biscuit Mumbai-400051. Vs. Company, Reay R…

National Bakery Machine, Meerut vs. ITO, Ward- 2(1), Meerut

In the result, the appeal of the assessee is allowed

ITA 3731/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Shri Kul Bharat[Assessment Year : 2009-10] National Bakery Machine, Vs Ito, C/O-B.P.Gupta & Co., Tax Laws Ward-2(1), Consultants, 186, W.K.Road, Meerut. Opp. Nagin Prakashan, Meerut, Uttar Pradesh-250001. Pan-Aaefn1513H Appellant Respondent Appellant By S/Shri K.Sampath & V.Rajakumar, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 22.02.2023 Date Of Pronouncement 07.03.2023 Order

Section 143(2)Section 292BSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2009-10] National Bakery Machine, vs ITO, C/o-B.P.Gupta & Co., Tax Laws Ward-2(1), Consultants, 186, W.K.Road, Meerut. Opp. Nagin Prakashan, Meerut, Uttar Pradesh-250001. PAN-AAEFN1513H APPELLANT RESPONDENT Appellant by S/Shri K.Sampath & V.Rajakumar, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 22.02.2023 Date of Pronouncement 07.03.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2009- 10 is directed against the order of Ld. CI…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 175/CTK/2019[2015-16]Status: HeardITAT Cuttack14 Jun 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…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 Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 174/CTK/2019[2014-15]Status: DisposedITAT Cuttack14 Jun 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…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 Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 173/CTK/2019[2012-13]Status: DisposedITAT Cuttack14 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…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 Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 172/CTK/2019[2011-12]Status: DisposedITAT Cuttack14 Jun 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…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 Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 171/CTK/2019[2010-11]Status: DisposedITAT Cuttack14 Jun 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…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 Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 170/CTK/2019[2009-10]Status: DisposedITAT Cuttack14 Jun 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…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 Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Anil Kumar, Ambala vs. ITO, W-4, Patiala

The appeal of the assessee is allowed

ITA 302/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh04 Oct 2021AY 2010-11
For Appellant: Shri Neeraj Jain, CAFor Respondent: Smt.Meenakshi Vohra, Addl. CIT
Section 131Section 142(1)Section 144Section 147Section 148Section 44A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SATBEER SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.302/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 Sh.Anil Kumar, बनाम The I.T.O., H.No.171, Vill.Subhri, Ward-4, Patiala. PO Rajokheri, Distt. Ambala.. "थायी लेखा सं./PAN NO: BHQPK0253D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Neeraj Jain, CA & Shri Y.R. Saini, Adv. राज"व क" ओर से/ Revenue by : Smt.Meenakshi Vohra, Addl. CIT सुनवाई क" तार"ख/Date of Hear…