B.Kubendran v. DCIT

126 Taxmann.com 107High Court2021#5180 most cited

What is B.Kubendran v. DCIT authority for?

A notice under section 143(2) is not mandatory for assessments framed under section 153A/153C, as the Supreme Court's decision in Hotel Blue Moon was specific to block assessments under the erstwhile Chapter XIV-B.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

B. Kubendran vs. DCIT · section 143(2) · section 153A · section 153C · block assessment · Hotel Blue Moon · natural justice

Sections most often in play

Section 142(1)Section 143(2)Section 12AASection 132Section 132(9D)Section 153ASection 153CSection 144

Issues it is cited on

violation of natural justicefair market valuesearch assessmentsatisfaction notesection 12aasection 142section 153cundisclosed incomesection 153section 153asection 132section 142(1)

Judgments citing B.Kubendran v. DCIT

Mbs Impes Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, both the appeals of the assessees are allowed in above terms

ITA 330/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 142Section 143(2)Section 143(3)

…even if notice issued u/s 143(2) is time barred or not issued at all or notice u/s 143(2) is invalid in the eye of law, the assessment framed u/s 143(3) will not survive. As held by the Hon’ble High Court of Madras in the case of B. Kubendran Vs. DCIT, [2021] 126 Taxmann.com 107 (Madras.), notice u/s 143(2) is not required to be issued in the cases where assessments framed u/s 153A, but, in the present case, assessment has been framed u/s 143(3), therefore, as per the statute notice u/s 143(2) is mandatory to be issued by the jurisdictional AO, which is absent in this case. Therefore, non-issuance of a valid noti…

Goldstone Technologies Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3., Hyderabad

In the result, appeal of the assessee is partly allowed for statistical purposes in above terms

ITA 1094/HYD/2017[2010-11]Status: DisposedITAT Hyderabad23 Nov 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Goldstone Technologies Vs. Asst. Commissioner Of Ltd., Hyderabad. Income-Tax, Central Circle – 3 Pan – Aaacg 7478F (Now Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 07/10/2021 Date Of Pronouncement: 23/11/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 10ASection 132Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 Goldstone Technologies Vs. Asst. Commissioner of Ltd., Hyderabad. Income-tax, Central Circle – 3 PAN – AAACG 7478F (now Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Y.V.S.T. Sai Date of hearing: 07/10/2021 Date of pronouncement: 23/11/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT…

B.Kubendran v. DCIT (126 Taxmann.com 107) — Cited in 22 Judgments | BharatTax