CIT v. Rajeev Sharma

336 ITR 678High Court2011#730 most cited

What is CIT v. Rajeev Sharma authority for?

It is mandatory for the Assessing Officer to issue a notice under Section 143(2) within the statutory period specified in Section 148, after applying mind to the material on record and being satisfied about escaped income. The provisions of Section 143(2) are mandatory in reassessment proceedings initiated under Section 148.

139

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Rajeev Sharma · 336 ITR 678 · Section 143(2) · Section 148 · mandatory notice · reassessment proceedings · escaped income · assessment procedure · Allahabad High Court · 2011

Also reported as

192 Taxmann 197

Sections most often in play

Section 143(2)Section 148Section 147Section 292BBSection 144Section 143(3)Section 142(1)Section 250

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csection 292bbsettlement applicationsection 245d(4)section 153(4)section 245dsection 244section 144ba

Judgments citing CIT v. Rajeev Sharma

Deputy Commissioner of Income Tax, Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Deputy Commissioner of Income Tax(Central Circle), Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Arpit Hospital Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Arpit Hospital Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Pooja Goel, Delhi vs. Income Tax Officer, Ward 35(1), Delhi

ITA 2204/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19

Section 143(2)Section 147Section 148

…ly after the return filed by the assessee is actually scrutinised by the Assessing Officer. 14. The interplay of sections 143 (2) and 148 of the Act formed the subject matter of at least two decisions of the Allahabad High Court in CIT v. Rajeev Sharma [2011] 336 ITR 678 (All) it was held that a plain reading of section 148 of the Act reveals 6 that within the statutory period specified therein, it shall be incumbent to send a notice under section 143(2) of the Act. It was observed (page 687): "The provisions contained in sub-section (2) of section 143 of the Act is mandatory and the Legislature in its wisdom by…

Ishrat Beg, Sitapur vs. ITO, Sitapur

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

ITA 392/LKW/2023[2017-18]Status: DisposedITAT Lucknow25 Aug 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ishrat Beg V. The Income Tax Officer S/O Akhtar Beg Sitapur Katra Astal, Laharpur Sitapur (U.P) Tan/Pan:Aoypb5773P (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Saurabh Dubey, D.R. O R D E R

For Appellant: Shri K. R. Rastogi, C.AFor Respondent: Shri Saurabh Dubey, D.R
Section 115BSection 142(1)Section 143(2)Section 144Section 154BSection 44A

…o another AO, can valid assessment be made by him without issuing a fresh notice under section 148 of the Act? The Hon'ble Jurisdictional High Court, while referring to another case of CIT ITA No.392/LKW/2023 Page 8 of 9 vs. Rajeev Sharma reported in [2011] 336 ITR 678, observed that the reason for issuance of notice by competent AO is quite obvious inasmuch as, such notice could have been issued only when the concerned AO has reason to believe that some income has escaped assessment and reassessment/assessment is needed. The Hon'ble Court further observed that such satisfaction can be of that AO only who has j…

Anil Agarwal HUF, Delhi vs. Income Tax Ward-28(1), New Delhi, Delhi

In the result, appeal of the Assessee is partly allowed as

ITA 2594/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Jul 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A No.2594/Del/2024 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Anil Agarwal Huf Income Tax Officer, F-71,Second Floor, Vs. Ward-28(1), Main Green Park, New Delhi. New Delhi. Pan No.Aahha2179P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 144BSection 147Section 148Section 69

…. CIT vs. Laxman Das Khandewal 417 ITR 325 (SC); 2. Rajender Kumar Sehgal vs. ITO 414 ITR 286 (Del.); 3. PCIT vs. Paramount Biotech Industries Ltd. 398 ITR 701 (Del); 4. PCIT vs. Jai Shiv Shankar Trading P. Ltd. 388 ITR 448 (Del.); 5. CIT vs. Rajiv Sharma 336 ITR 678 (All.); 6. PCIT vs. Staunch Marketing Pvt. Ltd. 404 ITR 299 (Del). 4 6. On the other hand, the Ld. DR submitted that the assessee did not file return within the time specified in the notice issued u/s 148 of the Act and therefore the Assessing Officer treated the return as invalid return and since the return was treated as invalid the Assessi…

Sunita Agrawal, Kolkata vs. NFAC, Delhi

In the result, the appeal filed by the assessee is allowed on this issue

ITA 148/PAT/2025[2015-16]Status: DisposedITAT Patna22 Jul 2025AY 2015-16

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 10(38)Section 147Section 148Section 38Section 68

…cial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon’ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon’ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Assessing Officer could not have assumed jurisdiction to frame the assessment u/s 143(3) of the Act and, therefore, the impugned assessment order is bad in law and the same is accordingly held to be non-est.” 6 I.T.A. N…

Manaksia Limited, Kolkata vs. DCIT, Circle 4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 470/KOL/2025[2010-11]Status: DisposedITAT Kolkata22 Jul 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Pradeep Dung Dung, DR
Section 115JSection 142(1)Section 143Section 143(2)Section 143(3)Section 144Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No.470/KOL/2025 (Assessment Year: 2010-11) Manaksia Limited Turner Morrison Building, 6, Lyons Range, Kolkata-700001 (Appellant) Vs. Dy. Commissioner of Income Tax, Circle-4(1) Aaykar Bhavan, P-7, Chowringhee Square, Kolkata-700069, West Bengal (Respondent) PAN No. AAACH6882J Assessee by : Shri S.K. Tulsiyan & Ms. Lata Goel, ARs Revenue by : Shri Pradeep Dung Dung, DR Date of hearing: 30.06.2025 Date of pronouncement : 22.07.2025 ORDER Per Rajesh Kumar, AM: This is an appeal preferred…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata vs. M/S. Amicus Healthcare Services & Solutions Pvt. Ltd., Kolkata

Appeal of the revenue is dismissed

ITA 2572/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Jul 2025AY 2013-14

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(2)Section 148Section 148ASection 250Section 68

…should be treated as the return filed pursuant to the notice under section 148 of the Act. The legal position regarding section 292BB has already been made explicit by the Allahabad High Court in the cases of CIT v. Rajeev Sharma [2010] 192 Taxman 197/[2011] 336 ITR 678 and CIT v. Salarpur Cold Storage (P.) Ltd. [2014] 50 taxmann.com 105/[2015] 228 Taxman 48 (All.) (Mag.). That provision would apply insofar as failure of service of notice was concerned and not with regard to failure to issue notice. In other words, the failure of the Assessing Officer in reassessment proceedings to issue notice under section 143…

M/S. Rkr Graphite Private Limited, Kolkata vs. ITO Ward 12(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 64/KOL/2025[2014-15]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 148Section 148ASection 68

…cial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon'ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon'ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Assessing Officer could not have assumed jurisdiction to frame the assessment u/s 143(3) of the 9 I.T.A. No. 64/Kol/2025 Assessment Year: 2014-15 M/s RKR Graphite Pvt. Ltd. Act and, therefore, the impugned assessment ord…

Kalpanaben Nayankumar Shah, Ahmedabad vs. The ITO, Ward-5(3)(1), Ahmedabad

The appeals of the assessee are allowed in above terms

ITA 1878/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Apr 2025AY 2017-18

Bench: Ms. Annapurna Guptaita Nos. 1877 & 1878/Ahd/2024 Assessment Year 2016-17 & 2017-18

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Nitin Kulkarni, Sr. D.R
Section 143Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271Section 68

…. 143(2) is to be mandatorily issued against return filed by the assessee in response to the notice u/s. 148 of the Act. Reference was made to the decision of the Hon’ble Apex Court in the case of ACIT vs Hotel Blue Moon 321 ITR 362 (SC), CIT vs Rajeev Sharma 336 ITR 678,PCIT vs Staunch Marketing Pvt. Ltd. 404 ITR 299. 7. My attention was then drawn to the facts of the assessee having filed return in response to notice u/s 148 of the Act and no notice being issued by the AO u/s 143(2) of the Act before proceeding to frame assessment in the present case. 8. Drawing my attention to page 2 of the assessment order,…