CIT v. BJN Hotels Ltd.

382 ITR 110High Court2016#2983 most cited

What is CIT v. BJN Hotels Ltd. authority for?

An assessment order that is not served on the assessee before the assessment's time-barring date is considered non-est, meaning it is void and without legal effect.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v BJN Hotels Ltd · section 153 · time barred assessment · assessment order not served · non-est assessment · invalid assessment · limitation for assessment · service of assessment order · section 143(3) · section 144

Also reported as

79 Taxmann.com 336

Sections most often in play

Section 143(3)Section 153Section 132Section 144Section 234BSection 271(1)(c)Section 133(6)Section 143(1)

Issues it is cited on

section 153a(b)section 263(2)section 142(2c)abatement of assessmentsection 202time barred assessmentsection 114section 153a(1)(a)section 144basection 153(1)section 156section 158bc

Judgments citing CIT v. BJN Hotels Ltd.

WRITEMEN MEDIA PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER,WARD-7(1)(3), BENGALURU

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1516/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore
Section 115JSection 143(3)Section 153Section 56(2)(viib)

…y concerned for any possible changes or modifications. In support of his arguments, he relied on the judgment in the case of Maharaja Shopping Complex Vs. DCIT (supra) and he also relied on the following judicial pronouncements:  CIT V BJN Hotels Ltd [2016] 382 ITR 110 (Karn).  CIT Vs. Purshottamdas T Patel (1994) 209 ITR 52 (Guj)  Baba Ji Rice Mills Vs. State of Punjab (2012) 41 PHT 197 (PVT)  K.Joseph Jacob Vs. Agricultural Income-tax Officer 190 ITR 464 (Ker).  Commissioner of Agricultural Income-tax Vs. Kappumalai Estate 234 ITR 187 (Ker). 9. He further submitted that similar question of law was framed…

M/S. ROSEWOOD MERCANTILE PVT. LTD..,KOLKATA vs. I.T.O., WARD-3(2), KOLKATA, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 582/KOL/2022[2010-2011]Status: DisposedITAT Kolkata31 Jan 2025AY 2010-2011

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri C. Roy, ARFor Respondent: Shri Praveen Kishore, CIT DR
Section 133(6)Section 143(1)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM ITA Nos.581& 582/KOL/2022 (Assessment Year: 2010-11) ITO, Wad 3(2), Kolkata M/s Rosewood Mercantile Pvt. Ltd. Aaykar Bhavan, P-7, 5th Floor, P-41, Princep Street, Chowringhee Square, 4th Floor, Vs. Kolkata, West Bengal-700072 Room No.17, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAECR6249M Assessee by : Shri C. Roy, AR Revenue by : Shri Praveen Kishore, CIT DR Date of hearing: 09.01.2025 Date of pronouncement : 31.01.2025 O R D E R Per Rajesh Kumar, AM: These appeals are preferred…

M/S. ROSEWOOD MERCANTILE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 3(2), KOLKATA, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 581/KOL/2022[2010-2011]Status: DisposedITAT Kolkata31 Jan 2025AY 2010-2011

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri C. Roy, ARFor Respondent: Shri Praveen Kishore, CIT DR
Section 133(6)Section 143(1)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM ITA Nos.581& 582/KOL/2022 (Assessment Year: 2010-11) ITO, Wad 3(2), Kolkata M/s Rosewood Mercantile Pvt. Ltd. Aaykar Bhavan, P-7, 5th Floor, P-41, Princep Street, Chowringhee Square, 4th Floor, Vs. Kolkata, West Bengal-700072 Room No.17, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAECR6249M Assessee by : Shri C. Roy, AR Revenue by : Shri Praveen Kishore, CIT DR Date of hearing: 09.01.2025 Date of pronouncement : 31.01.2025 O R D E R Per Rajesh Kumar, AM: These appeals are preferred…

INSTRUMENTATION LABORATORY INDIA PVT LTD.,NEW DELHI vs. DCIT, CIRCLE 10(2), NEW DELHI

In the result, the Appeal of the assessee is partly allowed

ITA 2051/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Apr 2024AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Yogesh Kumar U.S.Instrumentation Laboratory Vs. Dcit India Pvt. Ltd. Circle 10(2) 1471-1476, 14Th Floor, New Delhi Aggarwal Millennium Tower- 2, Netaji Subhash Place, Pitampura, New Delhi Pan: Aabci6557N Appellant Respondent

Section 143Section 143(3)Section 153Section 234BSection 234CSection 271

…1 Instrumentation Laboratory India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER Instrumentation Laboratory Vs. DCIT India Pvt. Ltd. Circle 10(2) 1471-1476, 14th Floor, New Delhi Aggarwal Millennium Tower- 2, Netaji Subhash Place, Pitampura, New Delhi PAN: AABCI6557N Appellant Respondent Assessee by Shri Rajiv Saxena, Ms. Sumangla Saxena, Sh. Abhishek Verma, Advs and Sh. Mayank Goyal, CA Revenue by Ms. Indu Bala Saini, Sr. DR Date of Hearing 01/04/2024 Date of Pronouncement 19/04…

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. M AND M EQUIPMENTS PRIVATE LIMITED, BANGALORE

In the result the appeal by the revenue is dismissed

ITA 713/BANG/2023[2015-16]Status: DisposedITAT Bangalore30 Jan 2024AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2015-16

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT), BengaluruFor Respondent: Shri S. Annamalai, Advocate
Section 143(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2015-16 The Assistant Commissioner Vs. M & M Equipments Private Ltd., No.242, 11th Main, 2nd Cross, of Income Tax, Circle 4(1)(1), III Phase, Peenya Industrial Area, Bangalore. Bengaluru – 560 058. PAN: AAGCM 4491A APPELLANT RESPONDENT CO No.12/Bang/2023 [in ITA No.713/Bang/2023] Assessment year : 2015-16 M & M Equipments Private Ltd., Vs. The Assistant Commissioner of No.242, 11th Main, 2nd Cross, Income Tax, III Phase, Peenya Industrial Area,…

SHRI. RAHUL UDAYASHANKAR ,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result the appeal of the assessee is partly allowed

ITA 869/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jan 2024AY 2017-18

Bench: Shri Chandra Poojariassessment Year : 2017-18

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept
Section 11Section 143Section 250Section 69A

…19. 11.5 It is submitted that the learned CIT[A] erred in not following the binding Hon'ble Jurisdictional High Court decision in the case of M/s. Maharaja Shopping Complex Vs. DCIT in ITA No.832/2008 dated 14/10/2014 and in CIT v. BJN Hotels Ltd. reported in 382 ITR 110 [Karl and the binding Hon'ble Jurisdictional Tribunal decision in the case of Sri Kullachari Shri Rahul Udayashankar, Bangalore Page 16 of 26 Puttamma Nanjundi Vishwakarma v. DCIT in ITA No. 951 /Bang/2022 dated 06/02/2023, M/s. Globe Transport Corporation v. ACIT in ITA No. 629631/Bang/2014 dated 04/01/2019. 11.6 The Assessee also placed relia…

ALKA CHATURVEDI,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2488/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…STC 406 (SC,) CIT vs. Rai Bahadur Kishore Chand And Sons in ITA no. 522 of 2007 dated 13.03.2008, CAGIT Vs. Kappumalai Estate (1998) 234 ITR 187 (Ker.), Government Wood Works Vs. State of Kerala (1988) 69 STC 62 (Ker) and CIT & Anr. Vs. BJN Hotels Ltd. [2016] 382 ITR 110 (Karn), Kanubhai M. Patel (HUF) V Hiren Bhatt (2011) 334 ITR 25 (Guj.) to submit that if the assessment order are not served before time barring date of assessment then they are considered to be non-est. Reliance in this regard was also placed on the Tribunal order in ITA No. 3556 & 3557/Del/2015 order dated 08.02.2019 in the case of Pankaj Sharm…

MALLIKA CHATURVEDI,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2487/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…STC 406 (SC,) CIT vs. Rai Bahadur Kishore Chand And Sons in ITA no. 522 of 2007 dated 13.03.2008, CAGIT Vs. Kappumalai Estate (1998) 234 ITR 187 (Ker.), Government Wood Works Vs. State of Kerala (1988) 69 STC 62 (Ker) and CIT & Anr. Vs. BJN Hotels Ltd. [2016] 382 ITR 110 (Karn), Kanubhai M. Patel (HUF) V Hiren Bhatt (2011) 334 ITR 25 (Guj.) to submit that if the assessment order are not served before time barring date of assessment then they are considered to be non-est. Reliance in this regard was also placed on the Tribunal order in ITA No. 3556 & 3557/Del/2015 order dated 08.02.2019 in the case of Pankaj Sharm…

ABHIMANYU CHATURVEDI,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2486/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…STC 406 (SC,) CIT vs. Rai Bahadur Kishore Chand And Sons in ITA no. 522 of 2007 dated 13.03.2008, CAGIT Vs. Kappumalai Estate (1998) 234 ITR 187 (Ker.), Government Wood Works Vs. State of Kerala (1988) 69 STC 62 (Ker) and CIT & Anr. Vs. BJN Hotels Ltd. [2016] 382 ITR 110 (Karn), Kanubhai M. Patel (HUF) V Hiren Bhatt (2011) 334 ITR 25 (Guj.) to submit that if the assessment order are not served before time barring date of assessment then they are considered to be non-est. Reliance in this regard was also placed on the Tribunal order in ITA No. 3556 & 3557/Del/2015 order dated 08.02.2019 in the case of Pankaj Sharm…

M/S SHRIRAM PROPERTIES LIMITED,CHENNAI vs. PCIT-CENTRAL1, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 431/CHNY/2022[2017-18]Status: DisposedITAT Chennai20 Mar 2023AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 431/Chny/2022 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri. Ananthan, CA & Ms. Lalitha. RFor Respondent: Shri. S. Senthil Kumaran, CIT
Section 143(3)Section 263Section 56(2)(vii)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 431/Chny/2022 िनधा"रण वष" / Assessment Year: 2017-18 M/s. Shriram Properties Principal Commissioner of Limited, v. Income Tax (Central), New No.9, Lakshmi Neela Rite Chennai -1. Choice Chambers, Bazullah Road, T-Nagar, Chennai – 600 017. [PAN: AAFCS-5801-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : S…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE 1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 81/CTK/2022[2012-13]Status: DisposedITAT Cuttack01 Feb 2023AY 2012-13

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…the learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored". j) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.153A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 80/CTK/2022[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…the learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored". j) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.153A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT ,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 79/CTK/2022[2010-11]Status: DisposedITAT Cuttack01 Feb 2023AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…the learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored". j) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.153A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 78/CTK/2022[2009-10]Status: DisposedITAT Cuttack01 Feb 2023AY 2009-10

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…the learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored". j) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.153A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 77/CTK/2022[2008-09]Status: DisposedITAT Cuttack01 Feb 2023AY 2008-09

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…the learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored". j) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.153A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 76/CTK/2022[2007-08]Status: DisposedITAT Cuttack01 Feb 2023AY 2007-08

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…the learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored". j) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.153A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

RAMAKRISHNA MURALI,BANGALORE vs. INCOME TAX OFFICER, WARD-6(3)(1), BANGALORE

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

ITA 975/BANG/2022[2012-13]Status: DisposedITAT Bangalore30 Dec 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012 – 13

For Appellant: Shri Raghavendra Chakravarthy, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 143(3)Section 250Section 271D

…M. Patel [HUF] Vs. Hiren Bhatt or his successors to office 334 ITR 25 [Guj];  Government Wood Workshop v. State of Kerala [1998] 69 STC 62;  State of Punjab Vs. Khemi Ram AIR 1970 SC 214; Ramakrishna Murali, Bangalore Page 15 of 25  CIT Vs. BJN Hotels, 382 ITR 110 [Kar]. 3.16 The ld AR further submitted that a copy of the impugned penalty order was provided personally to the authorised representative of the assessee Sri. B.Gopal which was coupled with an acknowledgement for having served the impugned penalty order and the assessing officer alleged that the penalty was duly served. It is pertinent here to…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 421/CTK/2019[2015-16]Status: HeardITAT Cuttack18 Nov 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored", xiii.) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.l53A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 420/CTK/2019[2014-15]Status: HeardITAT Cuttack18 Nov 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored", xiii.) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.l53A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 419/CTK/2019[2013-14]Status: HeardITAT Cuttack18 Nov 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored", xiii.) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.l53A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

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CIT v. BJN Hotels Ltd. (382 ITR 110) — Cited in 40 Judgments | BharatTax