Banarsi Debi v. ITO

53 ITR 100Supreme Court of India1964#1801 most cited

What is Banarsi Debi v. ITO authority for?

For income-tax notices, particularly under Section 34(1) of the 1922 Act (corresponding to Sections 147/148 of the 1961 Act), there is no real distinction between the 'issue' and 'service' of a notice. The word 'issued' must be given a wider meaning, effectively encompassing 'served'.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Also referred to as

Banarsi Debi v. ITO · Section 34(1) 1922 Act · Section 147 · Section 148 · issue of notice · service of notice · meaning of 'issued' · validity of reassessment notice · no distinction between issue and service · 53 ITR 100 SC · income tax notice

Sections most often in play

Section 147Section 148Section 143(3)Section 149Section 142(1)Section 69ASection 271(1)(c)Section 133(6)

Issues it is cited on

section 148(1)section 147(b)section 292bbsection 292bsection 149section 34section 292kelvinatormere change of opinionsection 29service of noticespecified authority

Judgments citing Banarsi Debi v. ITO

Commissioner of Income Tax vs. Three Exim Pvt Ltd

ITA - 1778 / 2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…ITA No.1604/2010 & 1778/2010 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.1604/2010 & ITA No. 1778/2010 1. I.T.A. No.1604/2010 % Date of Decision: 25.03.2011 Reserved on : 04.03.2011 THE COMMISSIONER OF INCOME TAX – VI ... APPELLANT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus THREE DEE EXIM PVT. LTD. ...RESPONDENT Through: Dr.Rakesh Gupta with Dr.Raj K. Agarwal, Ms.Poonam Ahuja, Ms.Rani Kiyala and Mr.Johnson Bara, Advocates.…

The Commissioner of Income Tax – VI vs. Three Dee Exim Pvt. Ltd

ITA/1778/2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…ITA No.1604/2010 & 1778/2010 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.1604/2010 & ITA No. 1778/2010 1. I.T.A. No.1604/2010 % Date of Decision: 25.03.2011 Reserved on : 04.03.2011 THE COMMISSIONER OF INCOME TAX – VI ... APPELLANT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus THREE DEE EXIM PVT. LTD. ...RESPONDENT Through: Dr.Rakesh Gupta with Dr.Raj K. Agarwal, Ms.Poonam Ahuja, Ms.Rani Kiyala and Mr.Johnson Bara, Advocates.…

The Commissioner of Income Tax – VI vs. Three Dee Exim Pvt. Ltd

ITA/1604/2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…ITA No.1604/2010 & 1778/2010 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.1604/2010 & ITA No. 1778/2010 1. I.T.A. No.1604/2010 % Date of Decision: 25.03.2011 Reserved on : 04.03.2011 THE COMMISSIONER OF INCOME TAX – VI ... APPELLANT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus THREE DEE EXIM PVT. LTD. ...RESPONDENT Through: Dr.Rakesh Gupta with Dr.Raj K. Agarwal, Ms.Poonam Ahuja, Ms.Rani Kiyala and Mr.Johnson Bara, Advocates.…