CIT v. Jai Prakash Singh

219 ITR 737Supreme Court of India1996#3308 most cited

What is CIT v. Jai Prakash Singh authority for?

A procedural defect in serving notices, such as issuing them after the assessee's death without proper service on legal representatives, can invalidate reassessment proceedings and render assessment orders void. However, an omission or defect in serving notices does not erase a tax liability created by substantive provisions, though it may render an order irregular.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2025.

Also referred to as

CIT v. Jai Prakash Singh · section 148 · section 142(1) · section 143(2) · service of notice · legal representative · death of assessee · reassessment proceedings · invalid notice · assessment order void

Also reported as

85 Taxmann 407

Sections most often in play

Section 147Section 142(1)Section 292BSection 143(2)Section 148Section 170Section 144Section 144B
Read the full judgment

Issues it is cited on

section 292bblegal representativesection 292bsection 17section 292section 29section 16service of noticeamalgamationsection 142reassessment proceedingsnotice under section 148

Judgments citing CIT v. Jai Prakash Singh

Mohd. Zammer Cutterwala, Mumbai vs. Asst CIT 17(3), Mumbai

ITA 3314/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Sept 2017AY 2011-12
For Appellant: Shri Rakesh Joshi-ARFor Respondent: Ms. Arju Garodia-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 54G

…e, that no new ground could be taken before the Tribunal for the first time.She referred to the cases of NTPC (supra), Aravali Engineers Private Ltd. (237 CTR 312), Vision Inc. (208 taxman 153), Madhya Bharat Energy Corporation (337 ITR 389) Jayprakash Singh (219 ITR 737).She stated that the AO had informed that on perusal of the records it was found that certain documents were not available on the file,namely-letter of objection to the reopening filed by the assessee, disposal of objection by the AO, notice u/s. 143 (2) and original the assessment order u/s.143 (3)r.w.s.147,order sheet of the hearing/the assessm…

Kailashpati Overseas Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 1033/DEL/2013[2003-04]Status: DisposedITAT Delhi31 May 2017AY 2003-04

Bench: Shri R.S. Syal, Vice-Assessment Year : 2003-04 Kailashpati Overseas Pvt. Ltd., Vs. Ito, C/O Kapil Goel, Advocate, Ward 5(1), A-1/25, Sector-15, Rohini, New Delhi. Delhi. Pan : Aaack1244M

For Appellant: Shri Kapil Goel &For Respondent: Ms Bedobani, DR
Section 131Section 133(6)Section 142(1)Section 148Section 68

…her the case of Guduthur Brothers (supra) was not brought to the notice of the Hon’ble apex Court. Similar view was taken by the Hon’ble Summit Court in the case of Kapurchand Shrimal vs. CIT ((1981) 131 ITR 451 (SC). 32. In CIT vs. Jai Prakash Singh (1996) 219 ITR 737 (SC) a return was filed voluntarily by one out of ten legal representatives disclosing entire income of deceased. The assessment was completed in this case when the legal representative complied with the notices under ss. 142(1) and 143(2). Later on an objection was raised for the first time in the appeal that the notice had not been issued to…

Augustan Textile Colours Limited, Coimbatore vs. JCIT, Coimbatore

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 118/CHNY/2016[2011-12]Status: DisposedITAT Chennai03 Feb 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./Ita No.41/Mds/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Shri C.A.Venkatesan, CAFor Respondent: Smt. H.Kabila, Jt. CIT
Section 142(1)Section 143(3)Section 144Section 148Section 54F

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘C’, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.41/Mds/2013 "नधा"रण वष" / Assessment Year : 2008-09 R.Karthikeyan, Income Tax Officer, L/H of N.V Ramesh Babu, Vs. Ward-III(3), 18, Edayar Street, Coimbatore – 641 018. Coimbatore – 641 001. [PAN: AAGHN 5015A] (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant by : Shri C.A.Venkatesan, CA ""यथ" क" ओर से/Respondent by : Smt. H.Kab…

Zee Entertainment Enterprises Ltd ( Formelry Zee Telefilms Ltd), Mumbai vs. Asst CIT RG 11(1), Mumbai

ITA 7005/MUM/2012[2006-07]Status: DisposedITAT Mumbai19 Oct 2016AY 2006-07
For Appellant: S/Shri Anuj Kishnadwala & Jay Bhansali –ARsFor Respondent: Ms. Vidisha Kalra-DR
Section 143(1)Section 143(3)Section 147Section 148Section 254(1)Section 36(1)

…e, that no new ground could be taken before the Tribunal for the first time.She referred to the cases of NTPC (supra), Aravali Engineers Private Ltd. (237 CTR 312), Vision Inc. (208 taxman 153), Madhya Bharat Energy Corporation (337 ITR 389) Jayprakash Singh (219 ITR 737).She stated that the AO had informed that on perusal of the records it was found that certain documents were not available on the file,namely-letter of objection to the reopening filed by the assessee, disposal of objection by the AO, notice u/s. 143 (2) and original the assessment order u/s.143 (3)r.w.s.147,order sheet of the hearing/the assessm…

Taurian Iron & Steel Co. P.Ltd, Mumbai vs. Addl CIT RG 4(3), Mumbai

In the result, appeal of the assessee is partly allowed, in terms indicated hereinabove

ITA 5920/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09
For Appellant: Shri K.B.DesaiFor Respondent: Shri N.K.Chand
Section 143(3)Section 250(6)

…licable both to future as well as pending proceedings, while for amendments to substantive provisions can only be given a prospective effect, therein in support of the aforesaid proposition, relied on a host of Judgments, as under: (i). Jai Parkash Singh Vs. (219 ITR 737)(SC) (ii). KM Sharma Vs. ITO (254 ITR 772, 779)(SC) (iii). Aditya Cement Staff Club Vs. UOI (266 ITR 70)(Raj) (iv). Associated Cement Co. Vs. CTO (48 STC 466) (v). K. Co. Gopal Rao Vs. CWT (181 CTR 94)(AP) (vi). CWT Vs. R.K Indrajeet Singh(86 Taxman 507)(Raj) (vii). CWT Vs. Man Bahadur Singh (208 ITR 658)(Raj) (viii). Gulabrai Hanumanbux Vs. CWT…

ACIT, Faridabad vs. Shri Laxman Singh, Faridabad

In the result, Appeal filed by the Revenue Stands dismissed

ITA 2755/DEL/2011[2000-01]Status: DisposedITAT Delhi01 Jun 2016AY 2000-01

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2000-01

For Appellant: Sh. Amit Jain, Sr. DRFor Respondent: Sh. Vijay Kumar Gupta, Adv
Section 148Section 54B

…. On the facts a d in the circumstances of the case, the Ld. CIT(A) has erred on facts and in law in annulling the assessment framed by the AO, by ignoring the ratio of the decision of the Hon'ble Apex Court in the case of CIT vs Jai Prakash Singh reported in 219 ITR 737 (SC) wherein it is held that; 2 "an omission to serve or any defect in the service of notices provided by procedural provisions does not efface or erase the liability to pay tax where such liability is created by distinct substantive provisions [charging sections]. Any such omission or defect may render the order made irregular, depending upon t…

Adobe Software India Pvt. Ltd., Noida vs. JCIT, Noida

In the result, the appeal of the assessee is partly allowed

ITA 2454/DEL/2013[2006-07]Status: DisposedITAT Delhi20 Jan 2016AY 2006-07

Bench: Smt. Diva Singh, Jm & Sh. N. K. Saini, Am Ita No. 2454/Del/2013 : Asstt. Year : 2006-07 Adobe Software India Pvt. Ltd. Vs Joint Commissioner Of Income (Now Amalgamated With Adobe Tax, Range-1, Systems India Pvt. Ltd.), Plot No. Noida 1-1A, City Centre, Sector-25A, Noida (U.P)-201301 (Appellant) (Respondent) Pan No. Aacca2982J Assessee By : Sh. Deepak Chopra & Rohan Khare, Advs. Revenue By : Sh. Amrendra Kumar, Cit Dr Date Of Hearing : 27.10.2015 Date Of Pronouncement : 20.01.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Deepak Chopra & Rohan Khare, AdvsFor Respondent: Sh. Amrendra Kumar, CIT DR
Section 143(3)Section 144CSection 153Section 170Section 292B

…ystems India Pvt. Ltd.’ in order dated 30.12.2009 was procedural irregularities and the assessment framed by the AO was valid assessment. The reliance was placed on the following case laws: " Guduthur Bothers Vs ITO 40 ITR 298 (SC) " CIT Vs Jai Prakash Singh 219 ITR 737 (SC) 11 Adobe Software India Pvt. Ltd. " Bhagwan Dass Chopra Vs United Bank of India & Ors order dated 17.11.1987 1988 AIR 215 " Yapi Kredi Bank (Deutschland) Ag Vs Mr. Ahok K. Chauhan & Ors. order dated 17.01.2013 (Delhi HC) 8. The ld. DR submitted that the scheme of amalgamation as approved by Jurisdictional Allahabad High Court between Adobe…

Commissioner of Income Tax vs. Vision Inc

The appeals of the Revenue are disposed of accordingly

ITA/1142/2009HC Delhi25 May 2012
Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 260ASection 68

…come-tax Act, which are the charging sections. Section 22, etc., are the machinery sections to determine the amount of tax.” (underlining ours) 18. The above observations were approvingly cited by the Supreme Court in CIT v. Jai Prakash Singh, (1996) 219 ITR 737. In addition, the Supreme Court also noticed its observations made earlier in Estate of Late Rangalal Jajodia v. CIT, (1971) 79 ITR 505 which are as under: - “The lack of a notice does not amount to the revenue authority having had no jurisdiction to assess, but that the assessment was defective by reason of notice not having been given to…

Commissioner of Income Tax vs. Three Dee Exim Pvt Ltd

ITA - 1604 / 2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…e within the prescribed period. Speaking for the Division Bench of this Court, I had occasion to observe in CIT v. Shanker Lal Ved Prakash (2007) 212 CTR (Del) 47: (2008) 300 ITR 243(Delhi) the decision in CIT v. Jai Prakash Singh (1996) 132 CTR SC 262: 219 ITR 737 (SC) to the effect that failure to serve a notice under Section 143(2) would not render the assessment as null and void but only as irregular. The decision of the Rajasthan High Court in CIT v. Gyan Prakash Gupta (1986) 54 CTR (Raj) 69: (1987) 165 ITR 501 (Raj) opining that an assessment order completed without service of notice under Sec…

Commissioner of Income Tax vs. Three Exim Pvt Ltd

ITA - 1778 / 2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…e within the prescribed period. Speaking for the Division Bench of this Court, I had occasion to observe in CIT v. Shanker Lal Ved Prakash (2007) 212 CTR (Del) 47: (2008) 300 ITR 243(Delhi) the decision in CIT v. Jai Prakash Singh (1996) 132 CTR SC 262: 219 ITR 737 (SC) to the effect that failure to serve a notice under Section 143(2) would not render the assessment as null and void but only as irregular. The decision of the Rajasthan High Court in CIT v. Gyan Prakash Gupta (1986) 54 CTR (Raj) 69: (1987) 165 ITR 501 (Raj) opining that an assessment order completed without service of notice under Sec…

The Commissioner of Income Tax – VI vs. Three Dee Exim Pvt. Ltd

ITA/1778/2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…e within the prescribed period. Speaking for the Division Bench of this Court, I had occasion to observe in CIT v. Shanker Lal Ved Prakash (2007) 212 CTR (Del) 47: (2008) 300 ITR 243(Delhi) the decision in CIT v. Jai Prakash Singh (1996) 132 CTR SC 262: 219 ITR 737 (SC) to the effect that failure to serve a notice under Section 143(2) would not render the assessment as null and void but only as irregular. The decision of the Rajasthan High Court in CIT v. Gyan Prakash Gupta (1986) 54 CTR (Raj) 69: (1987) 165 ITR 501 (Raj) opining that an assessment order completed without service of notice under Sec…

The Commissioner of Income Tax – VI vs. Three Dee Exim Pvt. Ltd

ITA/1604/2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…e within the prescribed period. Speaking for the Division Bench of this Court, I had occasion to observe in CIT v. Shanker Lal Ved Prakash (2007) 212 CTR (Del) 47: (2008) 300 ITR 243(Delhi) the decision in CIT v. Jai Prakash Singh (1996) 132 CTR SC 262: 219 ITR 737 (SC) to the effect that failure to serve a notice under Section 143(2) would not render the assessment as null and void but only as irregular. The decision of the Rajasthan High Court in CIT v. Gyan Prakash Gupta (1986) 54 CTR (Raj) 69: (1987) 165 ITR 501 (Raj) opining that an assessment order completed without service of notice under Sec…

Commissioner of Income Tax vs. Kuber Tobacco Products Pvt Ltd

The appeal stands disposed of

ITA - 1161 / 2010HC Delhi06 Oct 2010
Section 132ASection 143(2)Section 158BSection 292

…Prasad Bhagwati Prasad, 202 ITR 469 (All); - 4) Sant Baba Mohan Singh vs. CIT, 90 ITR 197 (All); - 5) Kapurchand Shrimal vs. CIT, 131 ITR 451 (SC); ![](_page_6_Picture_1.jpeg) - 6) Rasikkamani vs. CIT, 203 ITR 848 (Bom.); - 7) Jai Prakash Singh vs. CIT, 219 ITR 737 (SC); and - 8) CWT vs. Man Bahadur Singh, 208 ITR 658 (Raj.). - 7. The Tribunal after considering the rival submissions of the parties by its order dated 14.01.2009 rendered the following findings, relying upon the dicta laid down by the Supreme Court in the case of *Karimtharuvi Tea Estate Ltd. vs. State of Kerala [1966] 60 ITR* 262 (which is a…

The Commissioner of Incomet Tax vs. Khatri Hotels Pvt Ltd

The appeals are dismissed

ITA - 1323 / 2008HC Delhi15 Apr 2009
Section 143Section 158

…ard to some procedural aspect then the same can be cured afterwards and would not render the consequential assessment order null and void. For this proposition she placed reliance on a decision of the Supreme Court in the case of *CIT* v. *Jai Prakash Singh:* 219 ITR 77. - 15. It was also her submission that once the search is valid and some incriminating material is found during the search, the assessing officer has no option but to issue a notice under section 158 BC (a) and once such notice is validly issued then the assessing officer would be in . . . . . . . . . . . . . . . . . . . 9:DHC:3857-D procedur…

Commissioner of Income Tax vs. Pawan Gupta

The appeals are dismissed

ITA - 200 / 2008HC Delhi15 Apr 2009
Section 143Section 143(2)Section 158

…ard to some procedural aspect then the same can be cured afterwards and would not render the consequential assessment order null and void. For this proposition she placed reliance on a decision of the Supreme Court in the case of CIT v. Jai Prakash Singh: 219 ITR 77. 15. It was also her submission that once the search is valid and some incriminating material is found during the search, the assessing officer has no option but to issue a notice under section 158 BC (a) and once such notice is validly issued then the assessing officer would be in seizin of the case and have jurisdiction to determine the…

Commissioner of Income Tax vs. Pawan Gupta

The appeals are dismissed

ITA/200/2008HC Delhi15 Apr 2009
Section 143Section 143(2)Section 158

…ard to some procedural aspect then the same can be cured afterwards and would not render the consequential assessment order null and void. For this proposition she placed reliance on a decision of the Supreme Court in the case of CIT v. Jai Prakash Singh: 219 ITR 77. 15. It was also her submission that once the search is valid and some incriminating material is found during the search, the assessing officer has no option but to issue a notice under section 158 BC (a) and once such notice is validly issued then the assessing officer would be in seizin of the case and have jurisdiction to determine the…