CIT v. K.J. Business Centre

24 DTR 99High Court2009#7776 most cited

What is CIT v. K.J. Business Centre authority for?

A taxpayer's established position, once accepted and not challenged in a prior year, generally cannot be changed in a subsequent year if it has become a factual determination. Past practice is considered a reliable guide, especially for fair estimations in assessments.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

CIT v. K.J. Business Centre · 24 DTR 99 · established position · prior year · subsequent year · factual determination · past practice · fair estimation · change in position

Judgments citing CIT v. K.J. Business Centre

Manoj Kumar Sharma, Jaipur vs. PCIT(Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 283/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Manoj Kumar Sharma, Jaipur vs. PCIT(Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 282/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Manoj Kumar Sharma, Jaipur vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 281/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 223/JPR/2022[2018-19]Status: DisposedITAT Jaipur25 Nov 2022AY 2018-19

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 222/JPR/2022[2017-18]Status: DisposedITAT Jaipur25 Nov 2022AY 2017-18

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 221/JPR/2022[2016/17]Status: DisposedITAT Jaipur25 Nov 2022

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 220/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Ram Kishan Verma, Kota vs. PCIT (Circle), Jaipur

In the result appeal of the assessee in the ITA No

ITA 219/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 218/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 217/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Harish Jain, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 216/JPR/2022[2016-17]Status: DisposedITAT Jaipur25 Nov 2022AY 2016-17

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Harish Jain, Jaipur vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 215/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Harish Jain, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 214/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13

For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)

Section 143(3)Section 263

…the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The earlier decision in the case of CIT V K.J. Business Centre (2009) 24 DTR 99 (Del) and RadhswamiSatsang vs CIT (1992) 193 ITR 321 (SC) at Pg-329 has been relied upon. 5. Assessment &Penalty proceedings are separate and distinct: 5.1Moreover, the law is well settled that penalty proceedings are separate and distinct from the assessment proceedings and there is no identity between the two. For a penalty AO must bring more mat…

Mohd. Const. Co., Kota vs. Addl. CIT, Kota

ITA 649/JPR/2013[2006-07]Status: DisposedITAT Jaipur30 Jan 2017AY 2006-07

For Appellant: Shri Mahendra Gargieya (Advocate)For Respondent: Shri Rajendra Jha (Addl. CIT)

Section 145(3)Section 44A

…ween the parties, in absence of any new material or changed circumstances. Kindly refer UOI And Ors vs Major S.P. Sharma And Ors (2014) 6 SSC 351 (SC), CIT vs. J.K. Charitable Trust (2008) 220 CTR 105 (SC)/308 ITR 161 (SC), CIT v/s K.J. Business Centre (2009) 24 DTR 99 (Del.). We may submit that past history has been held to be the best guide in the cases of fair estimation. Kindly refer CIT v/s Popular Electric Co. Pvt. Ltd. (1993) 203 ITR 630 (Cal.), MA Rauf v/s CIT (1958) 33 ITR 843 (Pat.). In CIT v/s Gupta K.N. Construction Co. (2015) 116 DTR 377 (Raj.) holding that where the results of the current year are…

CIT v. K.J. Business Centre (24 DTR 99) — Cited in 14 Judgments | BharatTax