Chandreshbhai Jayantibhai Patel v. ITO

101 Taxmann.com 362High Court2019#2541 most cited

What is Chandreshbhai Jayantibhai Patel v. ITO authority for?

A notice under section 148 of the Income-tax Act, 1961, is a jurisdictional notice and a condition precedent for reassessment. Such a notice issued against a deceased person is valid if the legal representative submits to the Assessing Officer without raising any objection.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2019 to 2025.

Also referred to as

Chandreshbhai Jayantibhai Patel · section 148 notice · reassessment · deceased assessee · legal representative · validity of notice · jurisdictional notice · section 159 · objection · condition precedent · Income Tax Act

Also reported as

413 ITR 276261 Taxmann 137

Sections most often in play

Section 148Section 142(1)Section 159Section 147Section 292BSection 143(2)Section 250Section 144
Read the full judgment

Issues it is cited on

section 159section 2(7)section 2(29)section 148(1)legal representativesection 167section 2(31)section 147(a)section 292bbsection 292bsection 161section 42

Judgments citing Chandreshbhai Jayantibhai Patel v. ITO

Genpact Infrastructure (Hyderabad) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 6587/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Nov 2020AY 2008-09

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 144CSection 92C(3)Section 92D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6587/DEL/2016 (A.Y 2008-09) (THROUGH VIDEO CONFERENCING) Genpact India Pvt. Ltd. Vs DCIT (Formerly Known as Empower Circle-10(1) Research Knowledge Services Pvt. New Delhi Ltd.) {(erstwhile Genpact India) (erstwhile Genpact Infrastructure (Hyderabad) Pvt. Ltd.)} DLF City, Phase V, Sector 53, (RESPONDENT) Gurgaon-122002, Haryana, India (APPELLANT) Appellant by Sh. Vishal Kalra, Adv & Ms. Reema Malik, Adv Respondent by Sh. M. Barnwal, Sr. DR…

Shri Shambhu Dayal, Kotputli vs. Income Tax Officer, Ward-1, Behror

In the result, appeal of the assessee is allowed

ITA 1526/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Aug 2020AY 2010-11
For Appellant: NoneFor Respondent: Ms. Chanchal Meena (ACIT)
Section 144Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1526/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Sh. Shambhu Dayal, Ravi Dutt, The ITO Vs. Gori Shankar Rajesh Rohit L/h Late Ward- 1, Sh. Jhabar Mal, VPO Purushottam Behror Pura, Via Narehada, Kotputli LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADIPK4839L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh v…

Smt. Lalita Rawat, 40, Rawat Palace, Near Murli Manohar Mandie, Bas Padanpura, Jaipur vs. ITO Ward-5(5), Jaipur, Ward-5(5)

In the result, appeal of the assessee is allowed

ITA 671/JPR/2019[2009-10]Status: DisposedITAT Jaipur26 Aug 2020AY 2009-10

Bench: Issuing The Notice. 2. That The Authorities Below Have Failed To Appreciate The Fact Of Re-Assessment Notice & Consequential Re-Assessment

For Appellant: Sh. Ashish SharmaFor Respondent: Ms. Chanchal Meena (ACIT)
Section 144Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 671/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Smt. Lalita Rawat, The ITO Vs. L/H W/o Lt. Sh. Gopal Lal Rawat, Ward 5(5), 40, Rawat Palace, Near Murli Jaipur Manohar Mandie, Bas Badanpura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACSPR4790A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashish Sharma jkt…

Genpact India Pvt Ltd, Delhi vs. DCIT Circle-10(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 583/DEL/2020[2014-15]Status: DisposedITAT Delhi23 Jul 2020AY 2014-15

Bench: Ms Suchitra Kamble & Shri B. R. R. Kumargenpact India Pvt. Ltd. Vs Dcit 12A, Ground Floor, Prakash Deep Circle-10(1) Building, 7 Tolstoy Marg, C. R. Building, Ip Estate, New Delhi New Delhi Aabce4461B Pin: 110002 (Appellant) (Respondent)

Section 10ASection 115QSection 124Section 130(1)Section 139(5)Section 142(1)Section 143(2)Section 292BSection 391Section 77A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER Genpact India Pvt. Ltd. Vs DCIT 12A, Ground Floor, Prakash Deep Circle-10(1) Building, 7 Tolstoy Marg, C. R. Building, IP Estate, New Delhi New Delhi AABCE4461B PIN: 110002 (APPELLANT) (RESPONDENT) Appellant by Sh. Percy Pardiwala, Sr. Adv and Sh. Sachit Jolly, Adv. Respondent by Ms. Sunita Singh, CIT DR Date of Hearing 17.06.2020 Date of Pronouncement 23.07.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 15…

Late Shri Navinchandra Sakalchand Dalal, Legal Heri Dipak N. Dalal, Ahmedabad vs. ITO, Ward-5(2)(3)., Ahmedabad

In the result the appeal of the assessee is allowed for the statistical purposes

ITA 415/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad09 Mar 2020AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No. 415/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2012-13)

For Appellant: Shri S. N. Divatia, A.R
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 415/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2012-13) Late Shri Navinchandra Income Tax Officer बनाम/ Sakalchand Dalal Circle 5(2)(3), Vs. Legal Heir Dipak N. Dalal Ahmedabad 5, Shalimar, Krishna Society, Panchvati, Ahmedabad 380006 Gujarat "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAUPD3656R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri S. N. Divatia, A.R. Shr…

Pr. Commissioner of Income Tax vs. Maruti Suzuki India Limited

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No 5409 of 2019 (Arising out of SLP(C) No 4298 of 2019) Pr. Commissioner of Income Tax, New Delhi …Appellant Versus Maruti Suzuki India Limited …Respondent J U D G M E N T Dr Dhananjaya Y Chandrachud, J 1 This appeal arises from a judgment of a Division Bench of the Delhi High Court dated 9 January 2018 which upheld the decision of the Income Tax Appellate Tribunal1. The Tribunal held that the assessment mad…