CIT v. HarsingarGutkha(P) LTD.

336 ITR 90High Court2011#15650 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 127(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 282(1)(b)

Judgments citing CIT v. HarsingarGutkha(P) LTD.

Nitin Chaturbhug Garg, Mumbai vs. ITO Ward 41(3)(3), Mumbai

ITA 2569/MUM/2025[2009-10]Status: DisposedITAT Mumbai13 Feb 2026AY 2009-10

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Nikhil Natekar, ARFor Respondent: Assessee by
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 69C

…ed upon the assessee validly was a violation of assessment procedure. On the issue, the ld. AR placed his reliance on various decisions as under: 1. CIT vs. Shital Prasad Kharag Prasad [2006] 280 ITR 541 (All. HC) 2. Harsingar Gutkha Pvt. Ltd. vs. CIT [2011] 336 ITR 90 (All. HC) 3. CIT Vs. Kanpur Plastipack Ltd. reported in (2017) 390 ITR 381 4. Y. Narayan Chetty vs. ITO (1959) 35 ITR 388 (SC); 5. CIT vs. Thayaballi Mulla Jeevaji Kapasi (1967) 66 ITR 147 (SC) 6. CIT vs. Kurban Hussain Ibrahimji Mithiborwala (1971) 82 ITR 821 (SC) 7. CIT vs. Hotline International Pvt. Ltd. (296 ITR 0333) 8. CIT (Central)-I vs. Ch…

Nitin Chaturbhug Garg, Mumbai vs. ITO Ward 41(3)(3), Mumbai

ITA 2568/MUM/2025[2010-11]Status: DisposedITAT Mumbai13 Feb 2026AY 2010-11

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Nikhil Natekar, ARFor Respondent: Assessee by
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 69C

…ed upon the assessee validly was a violation of assessment procedure. On the issue, the ld. AR placed his reliance on various decisions as under: 1. CIT vs. Shital Prasad Kharag Prasad [2006] 280 ITR 541 (All. HC) 2. Harsingar Gutkha Pvt. Ltd. vs. CIT [2011] 336 ITR 90 (All. HC) 3. CIT Vs. Kanpur Plastipack Ltd. reported in (2017) 390 ITR 381 4. Y. Narayan Chetty vs. ITO (1959) 35 ITR 388 (SC); 5. CIT vs. Thayaballi Mulla Jeevaji Kapasi (1967) 66 ITR 147 (SC) 6. CIT vs. Kurban Hussain Ibrahimji Mithiborwala (1971) 82 ITR 821 (SC) 7. CIT vs. Hotline International Pvt. Ltd. (296 ITR 0333) 8. CIT (Central)-I vs. Ch…

Sunil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, whereas ITA Nos

ITA 1611/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Mar 2019AY 2013-14

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 132Section 132(1)Section 132(3)Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…e of such notice being served within the stipulated period, the assessment proceedings come to an end and any assessment made in violation of this provision is without jurisdiction. He placed reliance on the decision reported in HarsingarGutkha p. Ltd.vs CIT, 336 ITR 90 of the Hon’ble Allahabad High Court and CIT Bangalore vs M/s Pai Vaibhav Hotels P. Ltd. dated 5.4.2010 by the Hon’ble Karnataka High Court for this proposition. 25. Learned DR placed reliance on the orders of the authorities below in so far as this aspect is concerned who submitted that in the statement of oath u/s 132(4), the assessee claimed tha…

Sunil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, whereas ITA Nos

ITA 1610/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Mar 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 132Section 132(1)Section 132(3)Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…e of such notice being served within the stipulated period, the assessment proceedings come to an end and any assessment made in violation of this provision is without jurisdiction. He placed reliance on the decision reported in HarsingarGutkha p. Ltd.vs CIT, 336 ITR 90 of the Hon’ble Allahabad High Court and CIT Bangalore vs M/s Pai Vaibhav Hotels P. Ltd. dated 5.4.2010 by the Hon’ble Karnataka High Court for this proposition. 25. Learned DR placed reliance on the orders of the authorities below in so far as this aspect is concerned who submitted that in the statement of oath u/s 132(4), the assessee claimed tha…

Sunil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, whereas ITA Nos

ITA 1609/DEL/2017[2010-11]Status: DisposedITAT Delhi28 Mar 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 132Section 132(1)Section 132(3)Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…e of such notice being served within the stipulated period, the assessment proceedings come to an end and any assessment made in violation of this provision is without jurisdiction. He placed reliance on the decision reported in HarsingarGutkha p. Ltd.vs CIT, 336 ITR 90 of the Hon’ble Allahabad High Court and CIT Bangalore vs M/s Pai Vaibhav Hotels P. Ltd. dated 5.4.2010 by the Hon’ble Karnataka High Court for this proposition. 25. Learned DR placed reliance on the orders of the authorities below in so far as this aspect is concerned who submitted that in the statement of oath u/s 132(4), the assessee claimed tha…

Sunil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, whereas ITA Nos

ITA 1608/DEL/2017[2010-11]Status: DisposedITAT Delhi28 Mar 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 132Section 132(1)Section 132(3)Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…e of such notice being served within the stipulated period, the assessment proceedings come to an end and any assessment made in violation of this provision is without jurisdiction. He placed reliance on the decision reported in HarsingarGutkha p. Ltd.vs CIT, 336 ITR 90 of the Hon’ble Allahabad High Court and CIT Bangalore vs M/s Pai Vaibhav Hotels P. Ltd. dated 5.4.2010 by the Hon’ble Karnataka High Court for this proposition. 25. Learned DR placed reliance on the orders of the authorities below in so far as this aspect is concerned who submitted that in the statement of oath u/s 132(4), the assessee claimed tha…

CIT v. HarsingarGutkha(P) LTD. (336 ITR 90) — Cited in 6 Judgments | BharatTax