Bar Association v. State of U P

6 SCC 267Supreme Court of India2024#1616 most cited

What is Bar Association v. State of U P authority for?

The Supreme Court, when exercising its jurisdiction under Article 142 of the Constitution, is not bound by the procedural requirements of law. This power allows the Court to issue directions that may modify or waive certain procedural mandates, such as those related to reassessment notices.

70

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Bar Association v. State of U P · Supreme Court Article 142 · procedural requirements of law · Section 148A · Section 151 · reassessment proceedings · prior approval · waiver of procedural compliance · Ashish Agarwal · Income Tax Act · specified authority

Also reported as

160 Taxmann.com 32299 Taxmann 21

Sections most often in play

Section 148Section 151Section 147Section 148ASection 144BSection 149Section 250Section 68

Issues it is cited on

section 148a(a)section 151(i)section 148 noticewithin four yearssection 3(1)section 151(ii)section 151(2)section 149(1)(a)order under section 148a(d)principal chief commissioner of income-taxspecified authoritysection 151(1)

Judgments citing Bar Association v. State of U P

Aptivaa Middle East Fze, Dubai, United Arab Emirates vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), International Taxation, Mumbai, Maharastra

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 2357/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Feb 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S. ()

Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 149(1)(b)Section 271(1)(c)Section 274Section 6(3)(ii)

…for Section 148A(b). It is well established that this Court while exercising its jurisdiction under Article 142, is not bound by the procedural requirements of law High Court Bar Association v. State of U P [2024] 160 taxmann.com 32/299 Taxman 21 (SC)/[2024] 6 SCC 267. 81. This Court in Ashish Agarwal (supra) directed the assessing officers to "pass orders in terms of Section 148-A(d) in respect of each of the assesses concerned." Further, it directed the assessing officers to issue a notice under Section 148 of the new regime "after following the procedure as required under section 148-A." Although this Court w…

Aptivaa Middle East Fze, Dubai, United Arab Emirates vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), International Taxation, Mumbai, Maharastra

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 2355/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Feb 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S. ()

Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 149(1)(b)Section 271(1)(c)Section 274Section 6(3)(ii)

…for Section 148A(b). It is well established that this Court while exercising its jurisdiction under Article 142, is not bound by the procedural requirements of law High Court Bar Association v. State of U P [2024] 160 taxmann.com 32/299 Taxman 21 (SC)/[2024] 6 SCC 267. 81. This Court in Ashish Agarwal (supra) directed the assessing officers to "pass orders in terms of Section 148-A(d) in respect of each of the assesses concerned." Further, it directed the assessing officers to issue a notice under Section 148 of the new regime "after following the procedure as required under section 148-A." Although this Court w…

Ra Fashions Pvt. Ltd., Mumbai vs. Assessment Unit, Income Tax Department, Mumbai

ITA 2632/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Feb 2025AY 2016-17

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT RENU JAUHRI (Accountant Member)

For Appellant: Ms. Mitali ParekhFor Respondent: Shri R. R. Makwana, Addl. CIT
Section 144BSection 147Section 148Section 148ASection 250

…for Section 148A(b). It is well established that this Court while exercising its jurisdiction under Article 142, is not bound by the procedural requirements of law High Court Bar Association v. State of U P [2024] 160 taxmann.com 32/299 Taxman 21 (SC)/[2024] 6 SCC 267. 81. This Court in Ashish Agarwal (supra) directed the assessing officers to "pass orders in terms of Section 148- A(d) in respect of each of the assesses concerned." Further, it directed the assessing officers to issue a notice under Section 148 of the new regime "after following the procedure as required under section 148-A." Although this Court…

Abhishek Sanjeev Nadgeri, Navi Mumbai vs. Assessment Unit, Income Tax Department, Navi Mumbai

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 4499/MUM/2024[AY 2016-17]Status: DisposedITAT Mumbai21 Feb 2025

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 115BSection 131Section 147Section 148Section 148ASection 149Section 151Section 69A

…for Section 148A(b). It is well established that this Court while exercising its jurisdiction under Article 142, is not bound by the procedural requirements of law High Court Bar Association v. State of U P [2024] 160 taxmann.com 32/299 Taxman 21 (SC)/[2024] 6 SCC 267. 81. This Court in Ashish Agarwal (supra) directed the assessing officers to "pass orders in terms of Section 148-A(d) in respect of each of the assesses concerned." Further, it directed the assessing officers to issue a notice under Section 148 of the new regime "after following the procedure as required under section 148-A." Although this Court w…

Sumita Roy Chowdhury, Kolkata vs. I.T.O., Ward - 48(1), Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 1272/KOL/2024[2009-2010]Status: DisposedITAT Kolkata08 Jan 2025AY 2009-2010

Bench: Shri Pradip Kumar Choubey & Shri Sanjay Awasthiassessment Year: 2015-16 M. A Financial Services Pvt. Ltd.……………………….……….……….……Appellant 2, Lal Bazaar Street, 1St Floor, Kol-700001.. [Pan: Aaccm0481E] Vs. Ito, Ward-4(1), Kolkata…….…………………………….....……...…..…..Respondent Appearances By: Shri Manoj Kataruka, Ar, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 09, 2025 Date Of Pronouncing The Order : October 17, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.05.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2015–16. 2. Brief Facts Of The Case Of The Assessee Are That The Assessee Filed Its Return Of Income For The A.Y 2015-16 U/S 139 Of The Act On 20.07.2015 Declaring Total Income Of Rs.9,647/-. The Said Return Was Processed U/S 143(1) Of The Act. Later On, Based On Information Received Through Itba Software Under The Head High Risk Transaction Case Notice U/S 148A(B) Of The Act Was Issued & Finally Notice U/S 148 Of The Act Was Issued On 13.07.2022. In Response, The Assessee Filed Return On 02.11.2021 Declaring Total Income Of Rs.9,647. Assessment Was Made Under Sec. 147 M. A Financial Services Pvt. Ltd Read With Section 144B Of The Act On 24.05.2023 Determining Total Income Of Rs.6,55,31,471/- Inter-Alia Making Following Addition:

Section 139Section 143(1)Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250Section 69A

…for Section 148A(b). It is well established that this Court while exercising its jurisdiction under Article 142, is not bound by the procedural requirements of law High Court Bar Association v. State of U P [2024] 160 taxmann.com 32/299 Taxman 21 (SC)/[2024] 6 SCC 267. 81. This Court in Ashish Agarwal (supra) directed the assessing officers to "pass orders in terms of Section 148-A(d) in respect of each of the assesses concerned." Further, it directed the assessing officers to issue a notice under Section 148 of the new regime "after following the procedure as required under section 148-A." Although this Court w…

G D Mother Educational Society, Muzaffarpur vs. ACIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee are allowed

ITA 309/PAT/2024[2020-21]Status: DisposedITAT Patna25 Sept 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

…ITA No. 307/PAT/2024 (A.Y. 2018-2019) ITA No. 309/PAT/2024 (A.Y. 2020-2021) G D Mother Educational Society IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 307, 308 & 309/PAT/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [PAN:AAAAG3023A] -Vs.- Assistant Commissioner of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Mu…

G D Mother Educational Society, Muzaffarpur vs. ACIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee are allowed

ITA 308/PAT/2024[2019-20]Status: DisposedITAT Patna25 Sept 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

…ITA No. 307/PAT/2024 (A.Y. 2018-2019) ITA No. 309/PAT/2024 (A.Y. 2020-2021) G D Mother Educational Society IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 307, 308 & 309/PAT/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [PAN:AAAAG3023A] -Vs.- Assistant Commissioner of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Mu…

G D Mother Educational Society, Muzaffarpur vs. ACIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee are allowed

ITA 307/PAT/2024[2018-19]Status: DisposedITAT Patna25 Sept 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

…ITA No. 307/PAT/2024 (A.Y. 2018-2019) ITA No. 309/PAT/2024 (A.Y. 2020-2021) G D Mother Educational Society IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 307, 308 & 309/PAT/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [PAN:AAAAG3023A] -Vs.- Assistant Commissioner of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Mu…

Shree Swami Samarth Trading Co. P. Ltd, Mumbai vs. CIT (A)-13, Mumbai

In the result, both the appeals of assessee are dismissed

ITA 3552/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 144Section 271(1)(c)

…party as the judge cannot, Page 7 of 18 ITA No.3551 & 3552/Mum/2015 Shree Swami Samarth Trading Pvt. Ltd.; (A.Y:2009-10) on applicable grounds go beyond the same. Same was the decision taken in the case of Jagdish Lal and Others V.s State of Haryana (1996) 6 SCC 267 wherein it was observed by the Hon’ble court that the appellant kept on sleeping for the period and suddenly decided to file the appeal. Again Hon’ble High Court of Rajasthan & Others, (S.B. (Sales in the case of M/s. Binami Cement Limited Vs. State of Rajasthan & Others, (S.B. (sales Tax) Revision Petition No.556/2011) decided that delay in filing…

Shree Swami Samarth Trading Co. Lt, Mumbai vs. CIT (A)-13, Mumbai

In the result, both the appeals of assessee are dismissed

ITA 3551/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 144Section 271(1)(c)

…party as the judge cannot, Page 7 of 18 ITA No.3551 & 3552/Mum/2015 Shree Swami Samarth Trading Pvt. Ltd.; (A.Y:2009-10) on applicable grounds go beyond the same. Same was the decision taken in the case of Jagdish Lal and Others V.s State of Haryana (1996) 6 SCC 267 wherein it was observed by the Hon’ble court that the appellant kept on sleeping for the period and suddenly decided to file the appeal. Again Hon’ble High Court of Rajasthan & Others, (S.B. (Sales in the case of M/s. Binami Cement Limited Vs. State of Rajasthan & Others, (S.B. (sales Tax) Revision Petition No.556/2011) decided that delay in filing…