CIT v. Gujarat Electricity Board

260 ITR 84Supreme Court of India2003#6142 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(2)Section 143(1)Section 143(3)Section 154Section 144BSection 250Section 142(1)Section 43B

Issues it is cited on

section 246a(1)(a)section 143(1)(a)(i)section 12a(2)rectification under section 154doctrine of mergersection 143(1)(a)non-speaking ordersection 246regular assessmentsection 246asection 154section 43b

Judgments citing CIT v. Gujarat Electricity Board

BIRLASOFT LIMITED,PUNE vs. DCIT, CIRCLE 8, PUNE

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

ITA 1116/PUN/2023[2018-19]Status: DisposedITAT Pune24 Nov 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Birlasoft Limited Dcit, Circle – 8, Pune 35 & 36, Rajiv Gandhi Infotech Vs. Park, Phase-1, Midc, Hinjawadi, Pune – 411057 Pan: Aaack7308N (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 30-09-2025 Date Of Pronouncement : 24-11-2025 O R D E R Per R.K. Panda, V.P: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.08.2023 Of The Ld. Cit(A) / Nfac, Delhi Relating To Assessment Year 2018-19. 2. Facts Of The Case, In Brief, Are That The Assesse Is A Public Limited Company & Is Engaged In The Business Of Computer & Software Services. It Filed Its Return Of Income On 29.11.2018 Declaring Total Income Of Rs.95,13,15,400/-. The Return Was Processed By The Cpc & An Intimation U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Was Passed On 25.01.2021 Determining The Total Income At Rs.1,00,23,03,750/-. The Case Was Selected For Complete Scrutiny Assessment Under The E-Assessment Scheme, 2019 On The Following Issues:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10ASection 10A(3)Section 143(1)Section 143(2)Section 27Section 36(1)(va)Section 51Section 80ISection 90

…preciated by the Ld. CIT(A) / NFAC. Further it is also his submission that the Ld. CIT(A) / NFAC should have decided the issue on merit. 17. Referring to the decision of Hon’ble Supreme Court in the case of CIT vs. Gujarat Electricity Board reported in (2003) 260 ITR 84 (SC), he submitted that the Hon’ble Supreme Court in the said decision has held that it is not open to the 9 Revenue to issue the intimation u/s 143(1)(a) of the Act after notice for regular assessment has been issued u/s 143(2) of the Act. He submitted that in the instant case notice u/s 143(2) of the Act was issued on 22.09.2019 whereas the retu…

HIGHRADIUS TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2(1), HYDERABAD

ITA 436/HYD/2024[2020-21]Status: HeardITAT Hyderabad12 Nov 2025AY 2020-21

Bench: Us:

Section 143(1)Section 143(3)Section 144B

…ce under section 143(2), he is thereafter divested of his jurisdiction to issue an Intimation under section 143(1) of the Act. Our aforesaid view is fortified by the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Gujarat Electricity Board (2003) 260 ITR 84 (SC). The Hon’ble Supreme Court had observed that it is not open for the revenue to issue an 68 HighRadius Technologies Private Limited intimation under Section 143(1)(a) of the Act after notice for regular assessment is issued under Section 143(2). The Hon’ble Apex Court was seized of the issue, viz. that as to whether or not it is open to the r…

RNG CONSTRUCTION CO,INDRA NAGAR vs. DCIT-CPC, CPC-BENGALURU

Appeal is allowed

ITA 162/IND/2024[2018-19]Status: DisposedITAT Indore29 Aug 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit-Cpc बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

Section 139Section 143(1)Section 143(2)Section 36(1)(va)Section 43BSection 68

…/s 143(2) has been initiated, proceedings u/s 143(1) cannot be undertaken. For this proposition, the ld. counsel for the assessee relied upon the decision of the Hon'ble Supreme Court in the case of Gujarat Electricity Board order dated 12.11.2002 reported in 260 ITR 84 (SC). 8. Per contra, the ld. DR relied upon the orders of the authorities below. 9. We have heard the rival submissions and have perused the relevant material on record. We find force in the contentions of the ld. counsel for the assessee. We find that the assessee company filed its return on 29.11.2018. The Assessing Officer issued notice on 22…

UOH STAFF COOPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO., WARD-8(1), HYDERABAD

ITA 468/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad06 Aug 2025AY 2020-2021

Bench: Us:

For Appellant: Shri. Sai Kiran, CAFor Respondent: Shri Gurpreet Singh. Sr.DR
Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 80PSection 80P(2)(d)

…ed a Notice u/s 143(2) of the Act, he is thereafter divested of his jurisdiction to issue an intimation u/s 143(1) of the Act. Our aforesaid view is fortified by the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Gujarat Electricity Board (2003) 260 ITR 84 (SC). The Hon’ble Supreme Court had observed that it is not open 8 UOH Staff Cooperative Credit Society Limited, Hyderabad. for the revenue to issue intimation under Section 143(1)(a) of the Act, after notice for regular assessment is issued under Section 143(2). The Hon’ble Apex Court was seized of the issue, viz. - that as to whether or not it…

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

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

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

…ication of an intimation issued under the aforesaid section is also not permissible because in either case it would amount to activating section 143(1)(a) which according to the judgment of the Apex Court in the case of CIT v. Gujarat Electricity Board [2003] 260 ITR 84/ 129 Taxman 65 , is not permissible after issuance of a notice under section 143(2). [Para 11] Regular assessment for the assessment years 1990-91 and 1992-93 under section 143(3) had been completed disallowing appropriation I.T.A. No.: 1073/KOL/2025 Assessment Year: 2020-21 M/s. Bata India Ltd. to contingency reserve as a business expenditure and…

UNIVERSAL BIOMASS ENERGY PRIVATE LIMITED,GURUHARSAHAI vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

In the result, the appeal of the assessee is allowed

ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I

…Section 143(1)(a) is no longer operative. It was further observed that the only order which is effective, and operative is the one passed under Section 143(3) of the IT Act. 14.6 Also, the Hon’ble Supreme Court in the case of CIT vs. Gujarat Electricity Board 260 ITR 84 (SC) held that: “It is not open to the Revenue to issue intimation under section 143(1)(a) of the Income-tax Act, 1961, after notice for regular assessment is issued under section 143(2). The Legislature intended that where the summary procedure under section 143(1) has been adopted, there should be scope available D for the Revenue, either suo mo…

INFOSOFT GLOBAL P LTD.,KOLKATA vs. DCIT, CIR. 1(1), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 501/KOL/2024[2020-21]Status: DisposedITAT Kolkata21 Mar 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(1)Section 143(3)Section 250

…ication of an intimation issued under the aforesaid section is also not permissible because in either case it would amount to activating section 143(1)(a) which according to the judgment of the Apex Court in the case of CIT v. Gujarat Electricity Board [2003] 260 ITR 84/ 129 Taxman 65 , is not permissible after issuance of a notice under section 143(2). [Para 11] Regular assessment for the assessment years 1990-91 and 1992-93 under section 143(3) had been completed disallowing appropriation to contingency reserve as a business expenditure and appeals therefrom were pending. What was accepted in the intimation had…

PALO ALTO NETWORKS (INDIA) TECHNOLOGIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(1), BENGALURU

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2073/BANG/2024[2022-23]Status: DisposedITAT Bangalore22 Jan 2025AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Years : 2022-23

For Appellant: Shri Sumit Khurana & Ms. Divya Motwani, C.AFor Respondent: Shri Venktesh V, Addl. CIT (DR)
Section 143(1)Section 143(2)Section 234BSection 234CSection 24BSection 250Section 43B

…IT(A), accompanied by a request for the condonation of the delay. 9.3 However, the Ld. CIT(A) rejected the request of condonation of the assessee by observing that, as per the Hon’ble Supreme Court’s judgment in the case of CIT vs. Gujarat Electricity Board (260 ITR 84), any intimation issued under Section 143(1) of the Act does not survive once a notice under Section 143(2) of the Act has been issued. Furthermore, in the present case, the assessee, being a company well- . Page 6 of 10 versed in income tax proceedings, including the filing of appeals against intimations or assessment orders, did not initially…

DCIT, CIRCLE - 10(1), NEW DELHI, DELHI vs. INTERGLOBE ENTERPRISES PRIVATE LIMITED, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2699/DEL/2024[2020-21]Status: HeardITAT Delhi13 Nov 2024AY 2020-21

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Sudhir Pareekshri Sudhir Pareek

Section 143(1)Section 143(1)(a)Section 143(2)

…ddition/adjustment aggregating to Rs. 1,51,10,979/ relying on the judgment of Hon'ble Supreme Court in the relying on the judgment of Hon'ble Supreme Court in the relying on the judgment of Hon'ble Supreme Court in the case of CIT Vs Gujarat Electricity Board 260 ITR 84 case of CIT Vs Gujarat Electricity Board 260 ITR 84 case of CIT Vs Gujarat Electricity Board 260 ITR 84 ignoring the fact that provision to section 143(1)(1D) has ignoring the fact that provision to section 143(1)(1D) has ignoring the fact that provision to section 143(1)(1D) has changed allowing allowing allowing processing processing processing…

MSTC LTD,KOLKATA vs. JURISDICTIONAL ASSESSING OFFICER, CIR-1(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 623/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Oct 2024AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

For Appellant: Shri Prasun Bhattacharya, ARFor Respondent: Shri Manjeet Singh, CIT, DR
Section 143(1)Section 143(3)Section 144BSection 154Section 250

…ication of an intimation issued under the aforesaid section is also not permissible because in either case it would amount to activating section 143(1)(a) which according to the judgment of the Apex Court in the case of CIT v. Gujarat Electricity Board [2003] 260 ITR 84/ 129 Taxman 65 , is not permissible after issuance of a notice under section 143(2). [Para 11] Regular assessment for the assessment years 1990-91 and 1992-93 under sec- tion 143(3) had been completed disallowing appropriation to contingency reserve as a business expenditure and appeals therefrom were pending. What was ac- cepted in the intimation…

NICHINO INDIA PRIVATE LIMITED (FORMERLY NICHINO CHEMICAL INDIA PRIVATE LIMITED NOW MERGED),HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purpose

ITA 366/HYD/2024[2020-21]Status: DisposedITAT Hyderabad25 Sept 2024AY 2020-21

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.366/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2020-21) Nichino India Private Dcit / Acit Limited (Formerly Nichino Vs. Circle-5(1) Chemical India Private Hyderabad Limited, Now Merged) Hyderabad [Pan : Aaecn5394B] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee By: Ms.Suvibha Nolkha, Ar राजस्‍व द्वारा/Revenue By : Shri D.Praveen, Dr सुिवाई की तारीख/Date Of Hearing: 09/09/2024 घोर्णा की तारीख/Pronouncement On: 25/09/2024

For Appellant: Ms.Suvibha Nolkha, ARFor Respondent: Shri D.Praveen, DR
Section 143(1)Section 143(3)Section 144C(3)Section 154

…and therefore, the assessee did not get sufficient opportunity to ventilate their grievance on this aspect. 6. Learned AR placed reliance on the decision of the Hon'ble Apex Court in the case of Commissioner of Income Tax Vs. Gujarat Electricity Board (2003) 260 ITR 84 (SC), and on the orders of the Coordinate Bench in the case of National Stock Exchange of India Ltd Vs. DCIT in ITA No.732/Mum/2023 dated 22/09/2023 and The South India Club Vs Income Tax Officer in ITA No.354/Del/2024 dated 22/05/2024. For all these reasons, the learned AR prayed that since the appeal against the order under section 143(3) of the…

THE INDIA THERMIT CORPORATION LIMITED,NEW DELHI vs. JCIT, SPECIAL RANGE-9, DELHI

In the result, this appeal of the assessee stands partly allowed for

ITA 55/DEL/2023[2017-18]Status: DisposedITAT Delhi11 Aug 2023AY 2017-18
For Appellant: Shri Vipin Jain, FCAFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(1)Section 143(2)Section 154Section 251

…nt to notices dated 30.08.2018 and 27.09.2018, issued u/s 143(2) of the Income Tax Act, 1961, are bad in law in view of the law explained by The Hon'ble Supreme Court of India, in "Commissioner Of 2 ITA No.55/Del./2023 Income-Tax vs Gujarat Electricity Board, 260 ITR 84 SC", both the orders are liable to be quashed. 2. That the CPC order No. CPC/1718/A6/1882324652 dated 6.3.2019, and the rectification order dated 21.05.2019 u/s 154 are bad in law, being passed without providing the assessee company any opportunity of being heard and in violation of the Principles of natural justice. 3. That Rs 73,36,334 added to…

M/S BEYOND KEY SYSTEMS P LTD,INDORE vs. THE DCIT/ACIT 1(1) , INDORE

ITA 184/IND/2022[2018-19]Status: DisposedITAT Indore19 Jan 2023AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S Beyond Key Systems Dcit/Acit-Circle,1(1) Private Ltd. Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaccb 7622 G Assessee By Shri Manish Dafaria, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.01.2023 Date Of Pronouncement 19.01.2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 40A(7)Section 43BSection 44A

…y, the CPC Bangalore had passed intimation u/s 143(1) dated 04.11.2019 even when the scrutiny-assessment had already commenced by notice u/s 143(2) dated 22.09.2019. Relying upon the decision of Hon’ble Supreme Court in CIT Vs. Gujrat Electricity Board (2003) 260 ITR 84 SC, the Ld. AR submits that the intimation u/s 143(1) could not be issued once scrutiny-assessment has begun, therefore the said intimation issued by CPC, Bangalore making the double-disallowance, is illegal. The conclusion taken by Hon’ble Supreme Court is reproduced below: “5. Even otherwise, the view taken by the Gujarat High Court seems to be…

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

C.A. No.-002377-002377 - 2020Supreme Court29 Apr 2020

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 244ASection 92

…tification under Section 154. 7. Apart therefrom, the provisions of Section 143(1) (a)(i) indicate that the intimation sent under Section 143(1)(a) shall be without prejudice to the provisions of sub-section (2). The legislature, therefore, intended 6 (2003) 260 ITR 84 77 (1996) 222 ITR 140 Guj. CIVIL APPEAL NO. 2377 OF 2020 (@ SLP (C) NO.1169 OF 2019) VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED) VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2) & ANR.) 22 that where the summary procedure under sub-section (1) has been adopted, there should be scope avai…

ITO, NEW DELHI vs. M/S CARE TRADERS PVT. LTD., NEW DELHI

In the result Revenue’s appeal as well as assessee’s Cross Objection both are dismissed

ITA 470/DEL/2011[2004-05]Status: DisposedITAT Delhi26 Apr 2016AY 2004-05

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamblea.Y. 2004-05

For Appellant: NoneFor Respondent: Sh. Saurabh Goel, C.A
Section 143(1)Section 143(3)Section 148

…t the original order was only processed u/s 143(1). It was not scrutinized u/s 143(3). Thus, the Ld. AO did not have the opportunity to form an opinion on the return of income originally filed by the assessee as held in CIT Vs Gujarat Electricity Board [2003] 260 ITR 84 (SC), MTNL Vs. Chairman CBDT [2000] 246 ITR 84 (Delhi), ACIT Vs Rajesh Jhaveri Stock Brokers Pvt. Ltd. [2007] 291 ITR 500 (SC) and Rakesh Aggarwal Vs. ACIT [1997] 225 ITR 496 (Delhi.). Thus, there can be no quarrel that the notice u/s 148 was issued, per-se. 11. The issue which needs to be determined, at the very outset, is whether there was suff…

ICI INDIA LTD.,KOLKATA vs. DCIT, CIR-10, KOLKATA, KOLKATA

In the result, Revenue’s appeal is dismissed

ITA 850/KOL/2007[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…(2009) 310 ITR 357 (Kar) has also held that no action for rectification is permissible to modify the Intimation after regular assessment is taken up under section 143(2). The Supreme Court in CIT vs. Gujarat Electricity Board (2003) 181 CTR (SC) 28 : (2003) 260 ITR 84 (SC) has also made it clear that the intimation issued under section 143(1)(a) cannot be the subject-matter of proceedings in rectification under section 154 when once the regular assessment under ITA No.850,1021/Kol/07, 2048,2355/Kol/05 & 487 & 507/Kol/06 AYs. 96-97 & 98-99 ICI India Ltd. v. DCIT, Cir-10,Kol. Page 18 section 143 is taken up again…

DCIT, CIR-10, KOLKATA, KOLKATA vs. M/S ICI INDIA LTD., KOLKATA

In the result, Revenue’s appeal is dismissed

ITA 1021/KOL/2007[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…(2009) 310 ITR 357 (Kar) has also held that no action for rectification is permissible to modify the Intimation after regular assessment is taken up under section 143(2). The Supreme Court in CIT vs. Gujarat Electricity Board (2003) 181 CTR (SC) 28 : (2003) 260 ITR 84 (SC) has also made it clear that the intimation issued under section 143(1)(a) cannot be the subject-matter of proceedings in rectification under section 154 when once the regular assessment under ITA No.850,1021/Kol/07, 2048,2355/Kol/05 & 487 & 507/Kol/06 AYs. 96-97 & 98-99 ICI India Ltd. v. DCIT, Cir-10,Kol. Page 18 section 143 is taken up again…

ACIT, CIR-10, KOLKATA, KOLKATA vs. M/S ICI INDIA LTD., KOLKATA

In the result, Revenue’s appeal is dismissed

ITA 2355/KOL/2005[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…(2009) 310 ITR 357 (Kar) has also held that no action for rectification is permissible to modify the Intimation after regular assessment is taken up under section 143(2). The Supreme Court in CIT vs. Gujarat Electricity Board (2003) 181 CTR (SC) 28 : (2003) 260 ITR 84 (SC) has also made it clear that the intimation issued under section 143(1)(a) cannot be the subject-matter of proceedings in rectification under section 154 when once the regular assessment under ITA No.850,1021/Kol/07, 2048,2355/Kol/05 & 487 & 507/Kol/06 AYs. 96-97 & 98-99 ICI India Ltd. v. DCIT, Cir-10,Kol. Page 18 section 143 is taken up again…

DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S IBM INDIA P LTD, BANGALORE

In the result, Revenue’s appeal is treated as allowed for statistical purposes

ITA 1391/BANG/2014[2007-08]Status: DisposedITAT Bangalore14 Aug 2015AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Jason P. Boaz

For Appellant: Shri Farhat Hussain Qureshi, CIT (D.R)For Respondent: Shri Ajay Rotti, C.A
Section 143(3)Section 154Section 220Section 220(2)Section 234BSection 234D

…i.e. the charging of interest under Section 220(2) of the Act. 5.3.2 The learned CIT (Appeals) has relied on the following decisions to conclude that interest u/s.220(2) of the Act is not chargeable in the case on hand :- (i) CIT V Gujarat Electricity Board (260 ITR 84) (SC) (ii) CIT V Manjit Singh Sachdeva (310 ITR 357) (SC) (iii) Spaco Carburattors India Ltd. V Raj Kumar, DCIT reported in 284 ITR 611 (Bom) (iv) Tamil Nadu Magnesite V CIT reported in 196 Taxmann 271 (Mad) In all the above cases, as seen from the extracts reproduced in the CIT (Appeals)’s order, the issue is different from the issue at hand. In…