CIT v. Deepak K. Garg

220 ITR 167High Court1996#4001 most cited

What is CIT v. Deepak K. Garg authority for?

The Assessing Officer or Tribunal cannot usurp the powers of the primary assessing authority by conducting independent inquiries or deciding issues on merits as if it were a court of first instance, particularly in the context of Section 263.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Mahavar Traders · Section 263 · revisionary powers · usurpation of power · Tribunal inquiry · court of first instance · excess of jurisdiction · erroneous and prejudicial · assessment procedure · speaking order

Sections most often in play

Section 10(34)Section 10(43)Section 10ASection 10AASection 119Section 139Section 139(1)Section 142(1)

Issues it is cited on

malabar industrialerroneous and prejudicialsection 263speaking ordersection 26scrutiny assessmentopportunity of being heardprevious yearsection 143section 143(3)prescribedcompany

Judgments citing CIT v. Deepak K. Garg

Amar Singh Chaudhary, Jabalpur vs. Principle Commissioner of Income Tax -1, Jabalpur

In the result, the assessee’s appeal is dismissed

ITA 28/JAB/2017[2009-10]Status: DisposedITAT Jabalpur27 Oct 2020AY 2009-10

Bench: Shri Nrs Ganesan&Shri Sanjay Aroraassessment Year: 2009-10

Section 132(1)Section 142(1)Section 153A(1)Section 153CSection 263Section 48

…uiry before passing the assessment order. This cannot be a ground to shut out the jurisdiction of the Commissioner of Income-tax that an adequate enquiry was conducted by the Assessing Officer.’ (emphasis, supplied) Similarly, in CIT v. Mahavar Traders [1996] 220 ITR 167 (MP), it was held: Held, that the Income Tax Officer should have examined the matter in the light of the conditions mentioned in both the sections before granting relief. The Commissioner of Income-tax had not given any finding but only remanded the case to the Income Tax Officer for making assessment afresh. The Tribunal, instead of approaching…

Shri Nitin Sharma, Jabalpur vs. Principal Commissioner of Income Tax -2, Jabalpur

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

…(as in Toyota Motor Corp. v. CIT [2008] 306 ITR 52 (SC), affirming the decision by the High Court reported at [2008] 306 ITR 49 (Del), and the Hon'ble jurisdiction High Court (as in CIT vs. Deepak K. Garg [2008] 299 ITR 435 (MP); CIT v. Mahavar Traders [1996] 220 ITR 167 (MP)), holding like-wise in different fact settings. Reference, however, is being made only to the decision in Gee Vee Enterprises v. CIT (Addl.) [1975] 99 ITR 375 (Del), wherein reliance has been placed on the decisions in Rampyari Devi Saraogi vs. CIT [1968] 67 ITR 84 (SC) and Tara Devi Agarwal (supra), also referred to in Malabar Industrial Co…

M/S. Sanee Infrastructure Pvt. Ltd., Bhopal vs. The Pr CIT, Bhopal

In the result appeal of the assessee is partly allowed

ITA 742/IND/2018[15-16]Status: DisposedITAT Indore01 Jun 2020

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

Section 143(2)Section 143(3)Section 263Section 40A(2)(b)

…TR 84 (SC) (ix) CIT V/s Nagesh Knitwears Pvt. Ltd 345 ITR 135 (Delhi HC) (x) Gee Vee Enterprises V/s Addl. CIT 99 ITR 375 (DelhiHC) (xi) Bhushan Steel Ltd V/s ACIT ITAT A Bench Delhi (xii) CIT V Deepak Kumar Garg 299 ITR 435 (M.P) (xiii) CIT V Mahavar Traders 220 ITR 167 (M.P) (xiv) Smt. Renu Gupta v CIT 301 ITR 45 (Rajasthan) (xv) PT Lashkari Ram V CIT 272 ITR 309 (Allahabad) (xvi) CIT V Himachal Pradesh Financial Corpn. 186 Taxman 105 (Himachal Pradesh) (xvii) CIT v/s Prafulla C Pant and Dharam Veer JJ 176 ITANo.742/Ind/2018 Taxman 184 (Uttrakhand) (xviii) Mofussil Warehouse & Trading Co. Ltd V CIT 238 ITR 86…

M/S. Bhandari Hospital and Research Centre, Indore vs. The Pr. CIT-1, Indore

ITA 355/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

Section 131(1)(d)Section 143(3)Section 144ASection 263Section 35A

…Addl. Commissioner of Income Tax 99 ITR 375 (Delhi HC) 6 Bhushan Steel Ltd. Vis Asstt. Commissioner of Income Tax IT AT A ~ench Delhi Commissioner of Income-tax v.Deepak Kumar Garg 299 ITR 435 (Madhya 7. Pradesh) Commissioner of Income-tax v. Mahavar Traders 220 ITR 167 (Madhya 8. Pradesh) 9. Smt. Renu Gupta v. Commissioner of Income-tax 301 ITR 45 (Rajasthan) 10. PT. Lashkari Ram v. Commissioner of Income-tax 272 ITR 309 (Allahabad) 11 Commissioner of Income-tax, Patiala v. Himachal Pradesh 186 Taxman 105 (Himachal . Financial Corpn. Pradesh) Commissioner of income tax V/s Prafulla C.Pant And Dharam 176 Taxman…

Kritika Wires Ltd., Kolkata vs. Pr.C.I.T.-2, Kolkata

Appeal is allowed

ITA 709/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

Section 143(3)Section 263

…es by various courts: (1968) 67 ITR 84 (SC) Ram Pyari Devi Saraogi (1973) 88 ITR 323 (SC) Tara Devi Aggarwal (1975) 99 ITR 375 (Del) Gee Vee Enterprises (1966) 220 ITR 657 (Mad) K.A. Ramaswami Cheettiar & Another (1966) 220 ITR 456 (Del) Duggal and Co. (1966) 220 ITR 167 (MP) Mahavar Traders (1995) 213 ITR 843 (Raj) Emery Stone Mfg. Co. (1992) 198 ITR 611 (Ker) Malabar Industrial Co. - Malabar Industrial Co. Ltd. vs. CIT 243 ITR 83 (SC) - CIT vs.Max India Ltd. 268 ITR 128 (P&H) [affirmed in 295 ITR 282 (SC)] - CIT vs. Kwalaity Steel Suppliers Complex 395 ITR - CIT vs. Amitabh Bachchan 384 ITR 200 (SC) - CIT vs. H…

M/S Chengmari Tea Co. Ltd, Kolkata vs. ACIT, Cir-4(1), Kolkata

Appeal is allowed

ITA 812/KOL/2019[2014-15]Status: DisposedITAT Kolkata31 Jan 2020AY 2014-15

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Years: 2014-15

Section 115JSection 263Section 33A

…sions whereby it was held that the failure on the part of the Assessing Officer to make an enquiry on a relevant issue/point would render the assessment erroneous and prejudicial to the interest of the revenue: (1966) 220 ITR 456 (Delhi) Duggal and Co. (1966) 220 ITR 167 (MP) Mahavar Traders (1995) 213 ITR 843 (Raj) Emery Stone Mfg. Co. (1992) 198 ITR 611 (Ker) Malabar Industrial Co. Ltd. v. CIT: 243 ITR 83 ITA No.812/Kol/2019 Assessment Year 2014-15 M/s Chengmari Tea Co. Pvt. Ltd. Vs ACIT,Cir-4(1), Kol. Page 4 CIT vs. Max India Limited: 268 ITR 128 (P&H) [affirmed in 295 ITR 282 (Sell CIT v Kwality Steel Suppli…

Sh. Nittan Aneja, Sbs Nagar vs. The Principal Commissioner of Income Tax, Jalandhar

In the result, both the assessee’s appeal and the Revenue’s C

ITA 288/ASR/2016[2011-12]Status: DisposedITAT Amritsar31 Jul 2018AY 2011-12

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 288/(Asr)/2016 Assessment Year: 2011-12

For Appellant: Sh. Rakesh Joshi (Adv.)For Respondent: Sh. Bhawani Shankar (D.R.)
Section 143(3)Section 263

…R 312 (Guj); Nittan Aneja v. Pr. CIT (AY 2011-12) Swarup Vegetable Products vs. CIT [1991] 187 ITR 412 (All); Tarajan Tea Co. (P.) Ltd. vs. CIT [1994] 205 ITR 45 (Gau); CIT vs. Active Traders (P.) Ltd. [1995] 214 ITR 583 (Cal); CIT vs. Mahavar Traders [1996] 220 ITR 167 (MP); CIT v. Everest Cold Storage [1996] 220 ITR 241 (MP); K.A. Ramaswamy Chettiar vs. CIT [1996] 220 ITR 657 (Mad); CIT v. Kohinoor Tobacco Products (P.) Ltd. [1998] 234 ITR 557 (MP); Mofussil Warehouse & Trading Co. Ltd. vs. CIT [1999] 238 ITR 867 (Mad); CIT vs. Export House [2002] 256 ITR 603 (P&H); CIT vs. Arunaben Sumankumar [2003] 259 ITR 3…

Lally Motors India Pvt. Ltd, Jalandhar vs. The Principal Commissioner of Income Tax-2, Jalandhar

In the result, the assessee’s appeal is dismissed

ITA 218/ASR/2017[2012-13]Status: DisposedITAT Amritsar12 Apr 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 218(Asr)/2017 Assessment Year: 2012-13

For Appellant: Sh. Sameer Bhatia (Adv.)For Respondent: Sh. Bhawani Shankar (D. R.)
Section 119Section 143(3)Section 14ASection 263

….) vs. Mukur Corporation [1978] 111 ITR 312 (Guj); Swarup Vegetable Products vs. CIT [1991] 187 ITR 412 (All); Tarajan Tea Co. (P.) Ltd. vs. CIT [1994] 205 ITR 45 (Gau); CIT vs. Active Traders (P.) Ltd. [1995] 214 ITR 583 (Cal); CIT vs. Mahavar Traders [1996] 220 ITR 167 (MP); K.A. Ramaswamy Chettiar vs. CIT [1996] 220 ITR 657 6 ITA No.218 (Asr)/2017(AY 2012-13) Lally Motors India P. Ltd. v. Pr.CIT (Mad); Mofussil Warehouse & Trading Co. Ltd. vs. CIT [1999] 238 ITR 867 (Mad); CIT vs. Export House [2002] 256 ITR 603 (P&H); CIT vs. Arunaben Sumankumar [2003] 259 ITR 386 (Guj); Pt. Lashkari Ram vs. CIT [2005] 272…

Ayyazuddin J, Khan, Navi Mumbai vs. CIT- 22

In the result, the assessee’s appeal is dismissed

ITA 2881/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jun 2016AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. No. 2881/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) Ayyazuddin J. Khan Ito-22(3)-1, Block No. 103, Aggarwal Upavan, Tower No. 6, Vashi Railway बनाम/ Plot No. 11, Sector – 19, Nerul, Station, Complex, Vashi, Vs. Navi Mumbai-400 706 Navi Mumbai-400 073 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Atxpk 4365 N (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Kishore K. Poddar ""यथ" क" ओर से/Respondent By : Shri H. N. Singh

For Appellant: Shri Kishore K. PoddarFor Respondent: Shri H. N. Singh
Section 143(3)Section 263

….) vs. Mukur Corporation [1978] 111 ITR 312 (Guj.); Swarup Vegetable Products vs. CIT [1991] 187 ITR 412 (All); Tarajan Tea Co. (P.) Ltd. vs. CIT [1994] 205 ITR 45 (Gau); CIT vs. Active Traders (P.) Ltd. [1995] 214 ITR 583 (Cal); CIT vs. Mahavar Traders[1996] 220 ITR 167 (MP); K.A. Ramaswamy Chettiar vs. CIT [1996] 220 ITR 657 (Mad); Mofussil Warehouse & Trading Co. Ltd. vs. CIT [1999] 238 ITR 867 (Mad.); CIT vs. Export House, Amritsar [2002] 256 ITR 603 (P&H); PT. Lashkari Ram vs. CIT [2005] 272 ITR 309 (All.); CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT vs. Toyota Motor Corpn. [2008] 306 ITR 49 (Del)…