CIT v. Bibhuti Bhusan Mallick

165 ITR 107High Court1987#13550 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2020 to 2021.

Judgments citing CIT v. Bibhuti Bhusan Mallick

M/S. Emta Coal Ltd., ( Erstwhile Known As M/S. Eastern Mineral & Trading Agency ), Kolkata vs. ACIT, Central Circle - 3(1), Kolakta

In the result, the appeal of the assessee is allowed

ITA 2422/KOL/2018[2010-11]Status: DisposedITAT Kolkata29 Jun 2021AY 2010-11

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2010-11 M/S. Emta Coal Ltd…………………………………………..............................…….............Appellant 5B, Nandlal Basu Sarani Kolkata – 700 071 [Pan : Aacce 3506 G]

Section 132Section 143(1)Section 143(3)Section 148Section 250

…thiborwala reported in [1971] 82 ITR 821 (SC) CIT vs. Kurban Hussain Ibrahimji Mithiborwala reported in [1971] 82 ITR 821 (SC) CIT vs. Kurban Hussain Ibrahimji Mithiborwala reported in [1971] 82 ITR 821 (SC)  CIT vs. Bibhuti Bhusan Mallick reported in [1987] 165 ITR 107 (Cal.) CIT vs. Bibhuti Bhusan Mallick reported in [1987] 165 ITR 107 (Cal.) CIT vs. Bibhuti Bhusan Mallick reported in [1987] 165 ITR 107 (Cal.) h) He further argued that proceeding u/s. 147 is bad in law, since no fresh reopening of argued that proceeding u/s. 147 is bad in law, since no fresh reopening of argued that proceeding u/s. 147 is bad…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1764/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High Court in the case of CIT Vs. Bibhuti Bhusan Mallick [1987] 165 ITR 107. [iii] It is further submitted that a valid notice is sine qua non for assumption of a valid jurisdiction and subsequent proceedings. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Allahabad High Court in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT, reported in [206] 280 ITR 396. [iv] In view of the above su…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1763/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High Court in the case of CIT Vs. Bibhuti Bhusan Mallick [1987] 165 ITR 107. [iii] It is further submitted that a valid notice is sine qua non for assumption of a valid jurisdiction and subsequent proceedings. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Allahabad High Court in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT, reported in [206] 280 ITR 396. [iv] In view of the above su…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1762/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High Court in the case of CIT Vs. Bibhuti Bhusan Mallick [1987] 165 ITR 107. [iii] It is further submitted that a valid notice is sine qua non for assumption of a valid jurisdiction and subsequent proceedings. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Allahabad High Court in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT, reported in [206] 280 ITR 396. [iv] In view of the above su…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1766/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High Court in the case of CIT Vs. Bibhuti Bhusan Mallick [1987] 165 ITR 107. [iii] It is further submitted that a valid notice is sine qua non for assumption of a valid jurisdiction and subsequent proceedings. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Allahabad High Court in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT, reported in [206] 280 ITR 396. [iv] In view of the above su…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1765/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High Court in the case of CIT Vs. Bibhuti Bhusan Mallick [1987] 165 ITR 107. [iii] It is further submitted that a valid notice is sine qua non for assumption of a valid jurisdiction and subsequent proceedings. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Allahabad High Court in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT, reported in [206] 280 ITR 396. [iv] In view of the above su…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1761/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Feb 2020AY 2008-09

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…the subsequent proceedings would not result in a valid assessment even if the assessee had filed the return. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Calcutta High Court in the case of CIT Vs. Bibhuti Bhusan Mallick [1987] 165 ITR 107. [iii] It is further submitted that a valid notice is sine qua non for assumption of a valid jurisdiction and subsequent proceedings. Reliance is placed on the parity of reasoning of the decision of the Hon'ble Allahabad High Court in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT, reported in [206] 280 ITR 396. [iv] In view of the above su…

CIT v. Bibhuti Bhusan Mallick (165 ITR 107) — Cited in 7 Judgments | BharatTax