CIT v. Narain Dass

249 ITR 148High Court2001#23956 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Judgments citing CIT v. Narain Dass

ACIT, Circle-64(1), New Delhi vs. Gurnihal Singh Pirzada, Chandigarh

ITA 3952/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Feb 2023AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 3947/Del/2019, A.Y. 2008-09 Ita No.3952/Del/2019, A.Y. 2013-14

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…the various binding judgments/’ observations pronounced by the Hon’ble High Court of Delhi in the case of Intarcraft India vs. CIT (1985) 154 ITR 662; and also ITA No. 3947 & 3952.Del.2019 Gurnihal Singh Pirzada 6 in the case of CIT vs. Narain Dass (2001) 249 ITR 148 that non- issue of notice u/s 143(2) is merely a procedural irregularity which can be corrected by remitting matter back to the AO. The Ld. CIT(A) has grossly erred on the facts and in the (x) circumstances of the case and in law in quashing the reassessment proceeding despite the legal jurisprudence as held by Hon’ble Supreme Court in the case o…

ACIT, Circle-64(1), New Delhi vs. Gurnihal Singh Pirzada, Chandigarh

ITA 3947/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Feb 2023AY 2008-09

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 3947/Del/2019, A.Y. 2008-09 Ita No.3952/Del/2019, A.Y. 2013-14

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…the various binding judgments/’ observations pronounced by the Hon’ble High Court of Delhi in the case of Intarcraft India vs. CIT (1985) 154 ITR 662; and also ITA No. 3947 & 3952.Del.2019 Gurnihal Singh Pirzada 6 in the case of CIT vs. Narain Dass (2001) 249 ITR 148 that non- issue of notice u/s 143(2) is merely a procedural irregularity which can be corrected by remitting matter back to the AO. The Ld. CIT(A) has grossly erred on the facts and in the (x) circumstances of the case and in law in quashing the reassessment proceeding despite the legal jurisprudence as held by Hon’ble Supreme Court in the case o…

Pawan Kumar Dhelia Legal Heir of Late Smt. Madhavi Dhelia, Mumbai vs. ITO Ward - 20(2)(2), Mumbai

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

ITA 6038/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Prakash G. JhunjhunwalaFor Respondent: Shri V. Vidhyadhar
Section 13(2)Section 143(3)Section 159(2)

…to complete assessment in the name of all legal representatives of the deceased assessee in terms of section 159(2) of the Act. In support of his contention, the learned Authorised Representative relied upon the following decisions:– i) CIT v/s Narian Dass, 249 ITR 148 (Del.); ii) Addl. ITO v/s Suseela Sadanandan, 57 ITR 168 (SC); iii) Ashok Kumar v/s ITO, 80 ITD 33; iv) G.S. Kamath v/s ITO, 114 taxman 160 (Mum.); & v) Late A.Y. Prabhakar (Indl.) v/s ACIT, 25 CCH 181. 9. The learned Departmental Representative fairly submitted that the issue may be restored back to the Assessing Officer for completing the asses…

CIT v. Narain Dass (249 ITR 148) — Cited in 3 Judgments | BharatTax