CIT v. Panorama Builders Pvt. Ltd.

45 Taxmann.com 159High Court2014#6683 most cited

What is CIT v. Panorama Builders Pvt. Ltd. authority for?

Section 292BB of the Income-tax Act, 1961, concerning service of notice, does not apply to the issuance of a mandatory notice under section 143(2) within the statutory period, and does not cure defects or enlarge the time limit for such issuance.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Panorama Builders Pvt. Ltd. · section 292BB · section 143(2) · service of notice · issuance of notice · statutory period · limitation · assessment procedure · income tax act

Issues it is cited on

Judgments citing CIT v. Panorama Builders Pvt. Ltd.

Madhuben Narottambhai Patel, Na vs. Arivs.ITO, Ward-3, Navsari

In the result, appeal of the assessee is allowed

ITA 967/SRT/2024[2012-13]Status: DisposedITAT Surat28 Feb 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.967/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Madhuben Narottambhai Patel Income Tax Officer, Ward-3, बनाम/ C/O Modern Furniture, Navsari, Room No.206, Income Vs. Brahman Faliya, Khergam Tax Officer, Char Pool, Awabaug, Road, Chikhli, Navsari-396 521 Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bsppp 1158 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27/02/2025 उद्घोषणा की तारीख/Date Of Pronouncement 28/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.967/SRT/2024 Assessment Year: (2012-13) (Hybrid hearing) Madhuben Narottambhai Patel Income Tax Officer, Ward-3, बनाम/ C/o Modern Furniture, Navsari, Room No.206, Income Vs. Brahman Faliya, Khergam Tax Officer, Char Pool, Awabaug, Road, Chikhli, Navsari-396 521 Navsari-396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No: BSPPP 1158 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rajesh Upadhyay, AR राज" की ओर से /Respondent…

Sakina Ahmedali Kantavala, Ahmedabad vs. The Income Tax Officer, Ward-1(2)(4), Ahmedabad

In the result, the appeal of assessee is allowed

ITA 41/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad28 May 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2017-18 Sakina Ahmedali Kantavala The Income Tax Officer 122 Kutbi Mohalla 1/N Kalupur Vs Ward-1(2)(4) Darwaja Ahmedabad Kalupur Ahmedabad – 380 001 Gujarat Pan:Eqepk 9096 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Sadhwani, Ar Revenue By : Shri N.J. Vyas, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 16 /05/2024 घोषणा क" तार"ख /Date Of Pronouncement: 28 /05/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthe Present Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Nfac) [Hereinafter Referred To As “The Cit(A)”] Dated 28.11.2023, Arising In The Matter Of Assessment Order Passed U/S 144 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2017-2018. 2. Following Grounds Of Appeal Are Taken By The Assessee: Sakina Ahmedali Kantavala Vs. Ito Asst. Year : 2017-18

For Appellant: Shri S.K. Sadhwani, ARFor Respondent: Shri N.J. Vyas, Sr.DR
Section 142(1)Section 144Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ, ‘एस. एम. सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER Assessment Year : 2017-18 Sakina Ahmedali Kantavala The Income Tax Officer 122 Kutbi Mohalla 1/N Kalupur Vs Ward-1(2)(4) Darwaja Ahmedabad Kalupur Ahmedabad – 380 001 Gujarat PAN:EQEPK 9096 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.K. Sadhwani, AR Revenue by : Shri N.J. Vyas, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 16 /05/2024 घोषणा क" तार"ख /Date of Pronouncement: 2…

CIT v. Panorama Builders Pvt. Ltd. (45 Taxmann.com 159) — Cited in 17 Judgments | BharatTax