Bittoo10, Jawahar Lal v Competent Authority, Range-II, New Delhi11 Sheo Narain Jaiswal v. ITO12,Yashwant Talkies v 7

77 ITR 6Supreme Court of India1970#4229 most cited

What is Bittoo10, Jawahar Lal v Competent Authority, Range-II, New Delhi11 Sheo Narain Jaiswal v. ITO12,Yashwant Talkies v 7 authority for?

The Supreme Court affirmed the importance of proper inquiry by the Assessing Officer before accepting returns, particularly concerning trade creditors. A revision under section 263(1) is permissible if the Assessing Officer has failed to apply his mind to relevant material.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2024.

Also referred to as

Jawahar Lal Bittoo · Yashwant Talkies · inadequate enquiry · lack of enquiry · revision u/s 263 · non application of mind · section 263(1) · trade creditors · sundry creditors · Malabar Industrial

Also reported as

8 AIR 1970

Issues it is cited on

section 44afsection 262trade creditorsinadequate enquirysection 263(1)lack of enquiryrevision u/s 263non application of mindmalabar industrialsection 194asundry creditorssection 44a

Judgments citing Bittoo10, Jawahar Lal v Competent Authority, Range-II, New Delhi11 Sheo Narain Jaiswal v. ITO12,Yashwant Talkies v 7

M/S. Span Foundation Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…his purpose the Commissioner should have his own view and it should be based on others view. Besides there should have sufficient reasons for terming the assessment order to be erroneous. The Supreme Court, in the case of Sirpur Paper Mills Ltd. v. CWT (1970) 77 ITR 6 (SC), held that while exercising power, the Commissioner must have an unbiased mind and decide the dispute according to the procedure which is consistent with the principles of natural justice and cannot permit his mind to be influenced by the dictation of another authority. The relevant observations made by a three-judge Bench of the Supreme Court…

M/S. Cliff Trexim Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…his purpose the Commissioner should have his own view and it should be based on others view. Besides there should have sufficient reasons for terming the assessment order to be erroneous. The Supreme Court, in the case of Sirpur Paper Mills Ltd. v. CWT (1970) 77 ITR 6 (SC), held that while exercising power, the Commissioner must have an unbiased mind and decide the dispute according to the procedure which is consistent with the principles of natural justice and cannot permit his mind to be influenced by the dictation of another authority. The relevant observations made by a three-judge Bench of the Supreme Court…

M/S. Garg Brothers Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…his purpose the Commissioner should have his own view and it should be based on others view. Besides there should have sufficient reasons for terming the assessment order to be erroneous. The Supreme Court, in the case of Sirpur Paper Mills Ltd. v. CWT (1970) 77 ITR 6 (SC), held that while exercising power, the Commissioner must have an unbiased mind and decide the dispute according to the procedure which is consistent with the principles of natural justice and cannot permit his mind to be influenced by the dictation of another authority. The relevant observations made by a three-judge Bench of the Supreme Court…

C. Sanyasi Raju vs. The Asst. Commissioner of Income-Tax, Central Circle, Vizag

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

…ioner of Bihar and Others8, State of U.P. v. Maharaja Dharmander Prasad Singh9, State of NCT & Anr. v Sanjeev Bittoo10, Jawahar Lal v Competent Authority, Range-II, New Delhi11 Sheo Narain Jaiswal v ITO12,Yashwant Talkies v 7 (1970) 1 SCC 795 : (1970) 77 ITR 6 8 AIR 1970 SC 1896 9 (1989) 2 SCC 505 10 AIR 2005 SC 2080 11 137 ITR 605 (Del) 12 ITO 176 ITR 352 17 ITA No.6 of 2005 & other connected matters CIT13, CIT v T.R. Rajkumari14, Rajputana Mining Agencies v ITO15, and Rajesh Jhaveri Stock Brokers (P) Ltd. v ACIT16. 7. We have heard learned counsel appearing for the parties and perused the record.…

Sh. Kehar Singh, Karnal vs. PCIT, Karnal

In the result, the Appeal filed by the assessee stands dismissed

ITA 1094/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Oct 2017AY 2011-12

Bench: Shri H. S. Sidhu & Shri L.P. Sahu

For Appellant: SH. K.L. ANEJA, ADVFor Respondent: SH. NAVEEN CHANDRA, CIT(DR)
Section 143(3)Section 263Section 263(1)

…gs Properties[2002] 253 ITR 124/[2001"] 119 Taxman 36 (Cal.), (v) CIT v. Usha International Ltd.f2012] 348 ITR 485/210 Taxman 188/25 taxmann.com 200 (Delhi), (vi) JK. Synthetics Ltd. v. CBD7T 1972-183 ITR 335 (SC), (vii) Sirpur Paper Mill Ltd. v. CWT[1970] 77 ITR 6 (SC), (viii) Gee Vee Enterprises v. Addl. CIT[1975] 99 ITR 375 (Delhi) (ix) ITO v. D.G. Housing Projects Ltd.[20 12] 343 TTR 329/20 taxmann.com 587/[2013] 212 Taxman 132 (Delhi) 2.2 The co-ordinate bench has stated as under, "28. We have considered the detailed submissions of both the parties and have perused the record of the case keeping in v…

Sh. Gaurav Bhatia, Kotdwar vs. CIT, Dehradun

In the result, the appeal filed by the assessee is allowed

ITA 1730/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Apr 2017AY 2009-10

Bench: Shri R.K. Panda & Miss S. Kambleassessment Year: 2009-10 Shri Gaurav Bhatia Vs. The Cit Bhatia Bhawan, Sitapur Devi Road Dehradun Kotdwar (Applicant) (Respondent) (Pan: Afypb 4513 J)

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.K. Saroha, CIT- DR
Section 143(3)Section 263

…iv) Southern Herbals Ltd vs. DIT [INV] [1994] 207 ITR 55 [Kar] (v) CIT Vs. Usha International Ltd [2012] 348 ITR 485/ 210 Taxman 188/25 Taxmann.com 200 [Delhi] (vi) J.K. Synthetics Ltd Vs. CBDT [1972] 83 ITR 335 [SC] (vii) Sirpur Paper Mill Ltd Vs. CWT [1970] 77 ITR 6 [SC] (viii) Gee Vee Enterprises Vs. Addl. CIT [1975] 99 ITR 375 [Del] (ix) ITO Vs. D.G. Housing Projects Ltd [2012] 343 ITR 329 20 Taxmann.com 587/[2013] 212 Taxman 132 [Del] Page 12 of 21 14. The ld. Counsel for the assessee, in his rejoinder, referring to the decision of the Ahmedabad Bench of the Tribunal in the case of Shantikrupa Estate Pvt Lt…

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

…ioner of Bihar and Others8, State of U.P. v. Maharaja Dharmander Prasad Singh9, State of NCT & Anr. v Sanjeev Bittoo10, Jawahar Lal v Competent Authority, Range-II, New Delhi11 Sheo Narain Jaiswal v ITO12,Yashwant Talkies v 7 (1970) 1 SCC 795 : (1970) 77 ITR 6 8 AIR 1970 SC 1896 9 (1989) 2 SCC 505 10 AIR 2005 SC 2080 11 137 ITR 605 (Del) 12 ITO 176 ITR 352 17 ITA No.6 of 2005 & other connected matters CIT13, CIT v T.R. Rajkumari14, Rajputana Mining Agencies v ITO15, and Rajesh Jhaveri Stock Brokers (P) Ltd. v ACIT16. 7. We have heard learned counsel appearing for the parties and perused the record.…

M/s.GVK Petro Chemicals Private Limited, (Novo Resins AND vs. The Deputy Commissioner of Income Tax

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

…ioner of Bihar and Others8, State of U.P. v. Maharaja Dharmander Prasad Singh9, State of NCT & Anr. v Sanjeev Bittoo10, Jawahar Lal v Competent Authority, Range-II, New Delhi11 Sheo Narain Jaiswal v ITO12,Yashwant Talkies v 7 (1970) 1 SCC 795 : (1970) 77 ITR 6 8 AIR 1970 SC 1896 9 (1989) 2 SCC 505 10 AIR 2005 SC 2080 11 137 ITR 605 (Del) 12 ITO 176 ITR 352 17 ITA No.6 of 2005 & other connected matters CIT13, CIT v T.R. Rajkumari14, Rajputana Mining Agencies v ITO15, and Rajesh Jhaveri Stock Brokers (P) Ltd. v ACIT16. 7. We have heard learned counsel appearing for the parties and perused the record.…