CIT v. Deep Baruah

329 ITR 362Reported decision2010#20518 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2019 to 2023.

Judgments citing CIT v. Deep Baruah

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 800/DEL/2020[2009-10]Status: DisposedITAT Delhi15 May 2023AY 2009-10

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…Ltd. in Tax Case (Appeals) No. 1183 and 1186 of 2006 dtd. 3.9.2012 (Hon'ble Madras High Court) 11. ACIT Cir.2(l), Panaji Vs. JenoPharmaceutieals Ltd. in Tax Appeals No.75 to 78 of 2012 dtd. 14.2.2013 (Hon'ble Bombay High court) 12. CIT Vs. Deep Baruah (2010) 329 ITR 362, (Hon'bleGuhawati High Court) 12. CIT Vs. Salman Khan in Income-tax Appeal(L) No.2362 of 2009 dtd. 1.12.2009 (Hon'ble Bombay High court) 13. Raj Kumar Chawla & Others VS. ITO -(2005) 94 ITD 1 (Del)(SB) 14. CIT vs. Abacus Distribution Systems (India) Pvt. Ltd, order dated 07.02.2017 (Bombay High Court) 15. Pr. CIT vs. Shri Jai Shiv Shankar Traders…

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 799/DEL/2020[2008-09]Status: DisposedITAT Delhi15 May 2023AY 2008-09

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…Ltd. in Tax Case (Appeals) No. 1183 and 1186 of 2006 dtd. 3.9.2012 (Hon'ble Madras High Court) 11. ACIT Cir.2(l), Panaji Vs. JenoPharmaceutieals Ltd. in Tax Appeals No.75 to 78 of 2012 dtd. 14.2.2013 (Hon'ble Bombay High court) 12. CIT Vs. Deep Baruah (2010) 329 ITR 362, (Hon'bleGuhawati High Court) 12. CIT Vs. Salman Khan in Income-tax Appeal(L) No.2362 of 2009 dtd. 1.12.2009 (Hon'ble Bombay High court) 13. Raj Kumar Chawla & Others VS. ITO -(2005) 94 ITD 1 (Del)(SB) 14. CIT vs. Abacus Distribution Systems (India) Pvt. Ltd, order dated 07.02.2017 (Bombay High Court) 15. Pr. CIT vs. Shri Jai Shiv Shankar Traders…

Amrutbhai G Prajapati, Ahmedabad vs. ITO, Ward-1, Mehsana

In the result, the appeal filed by the assessee is allowed on preliminary legal ground alone without going into merits of the case

ITA 362/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad17 Jan 2020AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Ketan Shah, Advocate & Shri
Section 143(2)Section 148Section 151

…other case namely CIT Vs. M. Chellappan (2006) 281 ITR 444 has held that where there is no well service of notice u/s. 143(2) within the time limit the assessment was found invalid. - The Hon'ble Guhawati High Court in the case of CIT Vs. Deep Baruah (2010) 329 ITR 362 has held that the reassessment is bad in law for lack of notice u/s.143(2)of I.T. Act. - The Hon'ble Bombay High Court in the case of CIT Vs. Salman Khan in Income-tax Appeal(L) No.2362 of 2009 dtd. 1.12.2009 has held that for failure to issue notice reassessment held to be not valid. Section 292BB does not have retrospective effect. - The Hon'…

The ITO, Ward-5(2)(4), Ahmedabad vs. Shri Parimal Sureshbhai Patel, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2366/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2366/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri B. L. Meena, Sr. DR
Section 143(2)Section 292B

…Patel] A.Y. 2009-10 - 6 - M. Chellappan (2006) 281 ITR 444 has held that where there is no well service of notice u/s. 143(2) within the time limit the assessment was found invalid. - The Hon'ble Guhawati High Court in the case of CIT Vs. Deep Baruah (2010) 329 ITR 362 has held that the reassessment is bad in law for lack of notice u/s.143(2)of I.T. Act. - The Hon'ble Bombay High Court in the case of CIT Vs. Salman Khan in Income-tax Appeal(L) No.2362 of 2009 dtd. 1.12.2009 has held that for failure to issue notice reassessment held to be not valid. Section 292BB does not have retrospective effect. - The Hon'…

CIT v. Deep Baruah (329 ITR 362) — Cited in 4 Judgments | BharatTax