CIT v. Naveen Verma

346 ITR 100High Court2012#17702 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 149Section 254(2)Section 271(1)(c)

Issues it is cited on

kelvinatormere change of opinionspecified authoritysection 292bsection 148a(b)section 292change of opinionsection 149section 148asection 29tangible materialservice of notice

Judgments citing CIT v. Naveen Verma

Income Tax Officer, Kautaliya Bhavan, Bkc vs. Rajnish Bharti HUF, Darukhana

In the result, both the appeals of the assessee are dismissed

ITA 4378/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. C.V. JainFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(3)Section 148

…ite of the return of the notice unserved, it is deemed to have been served or that the addressee is deemed to have knowledge of the notice." 9. Reference has been made to judgment of this Court in a case of CIT v. Naveen Verma [2013] 33 taxmann.com 527/[2012] 346 ITR 100 (Punj. & Har.), wherein it was held as under: "The above provisions are statutory recognition of the principles of natural justice which are applicable to assessment proceedings under the Act. The affected party is entitled to the fair opportunity and fair procedure. Since the period of 15 days has been specified statutorily, it may not be fair t…

Income Tax Officer 41(3)(3), Bkc vs. Rajnish Bharti HUF, Darukhana

In the result, both the appeals of the assessee are dismissed

ITA 4377/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. C.V. JainFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(3)Section 148

…ite of the return of the notice unserved, it is deemed to have been served or that the addressee is deemed to have knowledge of the notice." 9. Reference has been made to judgment of this Court in a case of CIT v. Naveen Verma [2013] 33 taxmann.com 527/[2012] 346 ITR 100 (Punj. & Har.), wherein it was held as under: "The above provisions are statutory recognition of the principles of natural justice which are applicable to assessment proceedings under the Act. The affected party is entitled to the fair opportunity and fair procedure. Since the period of 15 days has been specified statutorily, it may not be fair t…

Rajnish Bharti HUF, Mumbai vs. The Income Tax Officer 20(3)(1), Mumbai, Lalbaug

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3941/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain
Section 143(3)Section 148

…e to judgment of this Court in a 9. Reference has been made to judgment of this Court in a 9. Reference has been made to judgment of this Court in a case of CIT v. Naveen Verma case of CIT v. Naveen Verma [2013] 33 taxmann.com [2013] 33 taxmann.com 527/[2012] 346 ITR 100 (Punj. & Har.) [2012] 346 ITR 100 (Punj. & Har.), wherein it was held as , wherein it was held as under: Rajnish Bharti HUF ITA Nos. 3912 & 3941 4377/MUM/2023 "The above provisions are statutory recognition of the "The above provisions are statutory recognition of the "The above provisions are statutory recognition of the principles principles…

Rajnish Bharti HUF, Mumbai vs. The Income Tax Officer 20(3)(1), Mumbai, Lalbaug

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3912/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain
Section 143(3)Section 148

…e to judgment of this Court in a 9. Reference has been made to judgment of this Court in a 9. Reference has been made to judgment of this Court in a case of CIT v. Naveen Verma case of CIT v. Naveen Verma [2013] 33 taxmann.com [2013] 33 taxmann.com 527/[2012] 346 ITR 100 (Punj. & Har.) [2012] 346 ITR 100 (Punj. & Har.), wherein it was held as , wherein it was held as under: Rajnish Bharti HUF ITA Nos. 3912 & 3941 4377/MUM/2023 "The above provisions are statutory recognition of the "The above provisions are statutory recognition of the "The above provisions are statutory recognition of the principles principles…

C I T vs. Naveen Verma

The appeals are allowed

ITA/203/2008HC Punjab & Haryana29 Feb 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 158B

…1. Learned counsel for the appellant submits that with regard to the same assessee, for the assessment block period i.e. 01.04.1988 to 16.04.1999, the issue was examined by this Court in the case of Commissioner of Income Tax Vs. Naveen Verma; [2012] 346 ITR 100 (P&H) and after examining the provisions, it held that the principles of natural justice will have application with regard to the proceedings which may be conducted by the Authorities. However, it held that failure of giving notice for a period less than 15 days would not vitiate the assessment in following terms:- “11. We are of the view t…

CIT v. Naveen Verma (346 ITR 100) — Cited in 5 Judgments | BharatTax