CIT v. Gouthamchand

17 Taxmann.com 46Reported decision#13576 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 281bsection 245c(1)section 10(26)section 153(2)section 142(2)section 127(2)service pesettlement applicationretraction of statementsubstantive assessmentsection 292bbpermanent account number

Judgments citing CIT v. Gouthamchand

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 586/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…ding with the assessment. Secondly, mandatory statutory notice u/s 143(2) has not been issued by Ld. AO which would invalidate assessment proceedings as per settled legal position including the decision of Hon’ble Karnataka High Court in CIT vs. Gouthamchand (17 Taxmann.com 46) besides various other decisions of Tribunal. In this decision, Hon’ble Court held that it is pre-condition to issue notice u/s 143(2) irrespective of fact whether the assessment has been framed u/s 143(3) or u/s 144. In the present case, the assessee has filed return of income which has been taken note of by Ld. AO. However, before expiry…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 585/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…ding with the assessment. Secondly, mandatory statutory notice u/s 143(2) has not been issued by Ld. AO which would invalidate assessment proceedings as per settled legal position including the decision of Hon’ble Karnataka High Court in CIT vs. Gouthamchand (17 Taxmann.com 46) besides various other decisions of Tribunal. In this decision, Hon’ble Court held that it is pre-condition to issue notice u/s 143(2) irrespective of fact whether the assessment has been framed u/s 143(3) or u/s 144. In the present case, the assessee has filed return of income which has been taken note of by Ld. AO. However, before expiry…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 584/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…ding with the assessment. Secondly, mandatory statutory notice u/s 143(2) has not been issued by Ld. AO which would invalidate assessment proceedings as per settled legal position including the decision of Hon’ble Karnataka High Court in CIT vs. Gouthamchand (17 Taxmann.com 46) besides various other decisions of Tribunal. In this decision, Hon’ble Court held that it is pre-condition to issue notice u/s 143(2) irrespective of fact whether the assessment has been framed u/s 143(3) or u/s 144. In the present case, the assessee has filed return of income which has been taken note of by Ld. AO. However, before expiry…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 583/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…ding with the assessment. Secondly, mandatory statutory notice u/s 143(2) has not been issued by Ld. AO which would invalidate assessment proceedings as per settled legal position including the decision of Hon’ble Karnataka High Court in CIT vs. Gouthamchand (17 Taxmann.com 46) besides various other decisions of Tribunal. In this decision, Hon’ble Court held that it is pre-condition to issue notice u/s 143(2) irrespective of fact whether the assessment has been framed u/s 143(3) or u/s 144. In the present case, the assessee has filed return of income which has been taken note of by Ld. AO. However, before expiry…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 582/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…ding with the assessment. Secondly, mandatory statutory notice u/s 143(2) has not been issued by Ld. AO which would invalidate assessment proceedings as per settled legal position including the decision of Hon’ble Karnataka High Court in CIT vs. Gouthamchand (17 Taxmann.com 46) besides various other decisions of Tribunal. In this decision, Hon’ble Court held that it is pre-condition to issue notice u/s 143(2) irrespective of fact whether the assessment has been framed u/s 143(3) or u/s 144. In the present case, the assessee has filed return of income which has been taken note of by Ld. AO. However, before expiry…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 581/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…ding with the assessment. Secondly, mandatory statutory notice u/s 143(2) has not been issued by Ld. AO which would invalidate assessment proceedings as per settled legal position including the decision of Hon’ble Karnataka High Court in CIT vs. Gouthamchand (17 Taxmann.com 46) besides various other decisions of Tribunal. In this decision, Hon’ble Court held that it is pre-condition to issue notice u/s 143(2) irrespective of fact whether the assessment has been framed u/s 143(3) or u/s 144. In the present case, the assessee has filed return of income which has been taken note of by Ld. AO. However, before expiry…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 580/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…ding with the assessment. Secondly, mandatory statutory notice u/s 143(2) has not been issued by Ld. AO which would invalidate assessment proceedings as per settled legal position including the decision of Hon’ble Karnataka High Court in CIT vs. Gouthamchand (17 Taxmann.com 46) besides various other decisions of Tribunal. In this decision, Hon’ble Court held that it is pre-condition to issue notice u/s 143(2) irrespective of fact whether the assessment has been framed u/s 143(3) or u/s 144. In the present case, the assessee has filed return of income which has been taken note of by Ld. AO. However, before expiry…