CIT v. RatanbaiN.K.Dubash

230 ITR 495High Court1998#9556 most cited

What is CIT v. RatanbaiN.K.Dubash authority for?

An administrative approval granted by a higher authority does not invalidate an assessment order if the Assessing Officer retains their quasi-judicial power to determine income. The Assessing Officer's quasi-judicial powers are paramount in the assessment process.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. Ratanbai N.K. Dubash · 230 ITR 495 · administrative approval · quasi-judicial function · assessment invalid · Assessing Officer powers · jurisdictional fact · approval · assessment order

Judgments citing CIT v. RatanbaiN.K.Dubash

Bvg India Limited, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeal of the assessee is allowed

ITA 516/PUN/2023[2020-21]Status: DisposedITAT Pune19 Oct 2023AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Vijay Mehta & Sneha M. PadhiarFor Respondent: S/Shri Ajay Kumar Kesari & Abdhesh Kumar
Section 132Section 142(1)Section 144Section 153ASection 153D

…he same in a tabular form is on record. The ld. AR argued that the AO cannot pass final assessment order altering the draft assessment order. He placed reliance on the order of Hon’ble High Court of Bombay in the case of Mrs. Ratnabai N.K. Dubhash reported in 230 ITR 495 (Bom.). The relevant portion of which is reproduced here-in-below for ready reference : “13. In the case of CIT Vs. Ratnabai N.K. Dubhash (Mrs.) (Supra), the difference between cancellation and amendment of assessment in view of the provisions of Sections 143, 144B, 153 and 251 of the I.T. Act 1961 has been dealt with. The Hon'ble High Court has…

Nandlal L. Kodnaney, Mumbai vs. ITO 26(2)(4), Mumbai

In the result, both the assessee’s appeals are dismissed

ITA 4924/MUM/2014[1992-93]Status: DisposedITAT Mumbai21 Aug 2020AY 1992-93

Bench: Shri Sanjay Arora & Shri Vikas Awasthy

For Appellant: Shri Mayur A. Shah, CAFor Respondent: Ms. Kavita P. Kaushik (Sr. DR)
Section 139Section 143(2)Section 147Section 148Section 148(1)

….5 Our examination reveals the issue to be well-settled, with a series of decisions, including by the Apex Court and Hon’ble jurisdictional High Court, having elucidated the matter. To begin with, the Hon’ble High Court in CIT v. Ratan Bhai N.K Dubhash [1998] 230 ITR 495 (Bom) explained (at pg. 503) that where the order of assessment is set aside, it is open for the AO to make fresh assessment in accordance with law. That is, it would imply setting aside an assessment for framing assessment afresh. The Hon’ble Court was dealing with the said words in the context of s. 251, i.e., as it stood prior to its amendment…

Rajesh Ladhani, Faizabad vs. DCIT CC, Agra

In the result, all three appeals of the assessee are allowed

ITA 106/AGR/2019[2009-10]Status: DisposedITAT Agra06 Nov 2019AY 2009-10

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenaita No. 106,107 & 108/Agra/2019 Assessment Year: 2008-09 & 2011-12 Vs. Dy. C.I.T. –Central Circle, Rajesh Ladhani, 259, Savera Bhawan, Ram Nagar Colony, Agra. Faizabad. Pan: Abapl5646C (Appellant) (Respondent)

Section 132(4)Section 153ASection 153D

…e Wood Furnishers Private Limited of the Hon’ble Supreme Court. It was also submitted by the learned DR’s that Hon’ble Bombay High ITA No. 106,107 and 108/Agra/2019 7 Assessment Year: 2008-09 & 2011-12 Court in the matter of ‘CIT Vs Ratanbai N.K. Dubash’, 230 ITR 495 had held that “the power to determine the income vest in the authority exercising the quasi-judicial function, and it is in violation of principle of quasi-judicial function that can render the assessment invalid. The act of Administrative Approval by Additional CIT does not take away the quasi-judicial powers which still vests in AO and therefor…

Anurag Mittal, Firozabad vs. DCIT Central Circle, Agra

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

ITA 136/AGR/2018[2013-14]Status: DisposedITAT Agra06 Nov 2019AY 2013-14

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 153DSection 234A

…ervisory authority is not justifiable for which reliance was placed upon Space Wood Furnishers Private Limited of the Hon’ble Supreme Court. It was again submitted by the learned DR’s that Hon’ble Bombay High Court in the matter of CIT Vs Ratanbai N.K. Dubash 230 ITR 495 had held as under: “the power to determine the income vest in the authority exercising the quasi-judicial function, and it is in violation of principle of quasi-judicial function that can render the assessment invalid. The act of Administrative Approval by Additional CIT does not take away the quasi-judicial powers which still vests in AO and the…

ACIT Central Circle, Agra vs. D.S. India Jewelmart P Ltd, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…proval granted by the supervisory authority is not justifiable. He relied upon SpaceWood Furnishers Private Limited of the honourable Supreme Court. 3.3 it was submitted by the learned DR that Bombay High Court in the matter of CIT versus RatanbaiN.K.Dubash 230 ITR 495 had held as under: “the power to determine the income vest in the authority exercising the quasi- judicial function, and it is in violation of principle of quasi-judicial function that can render the assessment invalid. The act of administrative approval by additional CIT does not take away the quasi-judicial powers which still vests in AO an…

DCIT Central Circle, Agra vs. Lt. Shri Mradul Garg, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 272/AGR/2017[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…proval granted by the supervisory authority is not justifiable. He relied upon SpaceWood Furnishers Private Limited of the honourable Supreme Court. 3.3 it was submitted by the learned DR that Bombay High Court in the matter of CIT versus RatanbaiN.K.Dubash 230 ITR 495 had held as under: “the power to determine the income vest in the authority exercising the quasi- judicial function, and it is in violation of principle of quasi-judicial function that can render the assessment invalid. The act of administrative approval by additional CIT does not take away the quasi-judicial powers which still vests in AO an…

Ashok Kumar Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 269/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…proval granted by the supervisory authority is not justifiable. He relied upon SpaceWood Furnishers Private Limited of the honourable Supreme Court. 3.3 it was submitted by the learned DR that Bombay High Court in the matter of CIT versus RatanbaiN.K.Dubash 230 ITR 495 had held as under: “the power to determine the income vest in the authority exercising the quasi- judicial function, and it is in violation of principle of quasi-judicial function that can render the assessment invalid. The act of administrative approval by additional CIT does not take away the quasi-judicial powers which still vests in AO an…

D.S. India Jewelmart P Ltd, Mathura vs. ACIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 268/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…proval granted by the supervisory authority is not justifiable. He relied upon SpaceWood Furnishers Private Limited of the honourable Supreme Court. 3.3 it was submitted by the learned DR that Bombay High Court in the matter of CIT versus RatanbaiN.K.Dubash 230 ITR 495 had held as under: “the power to determine the income vest in the authority exercising the quasi- judicial function, and it is in violation of principle of quasi-judicial function that can render the assessment invalid. The act of administrative approval by additional CIT does not take away the quasi-judicial powers which still vests in AO an…

Saurabh Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 263/AGR/2017[2008-09]Status: DisposedITAT Agra18 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…proval granted by the supervisory authority is not justifiable. He relied upon SpaceWood Furnishers Private Limited of the honourable Supreme Court. 3.3 it was submitted by the learned DR that Bombay High Court in the matter of CIT versus RatanbaiN.K.Dubash 230 ITR 495 had held as under: “the power to determine the income vest in the authority exercising the quasi- judicial function, and it is in violation of principle of quasi-judicial function that can render the assessment invalid. The act of administrative approval by additional CIT does not take away the quasi-judicial powers which still vests in AO an…

Lt. Shri Mradul Garg, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 260/AGR/2017[2007-08]Status: DisposedITAT Agra18 Sept 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…proval granted by the supervisory authority is not justifiable. He relied upon SpaceWood Furnishers Private Limited of the honourable Supreme Court. 3.3 it was submitted by the learned DR that Bombay High Court in the matter of CIT versus RatanbaiN.K.Dubash 230 ITR 495 had held as under: “the power to determine the income vest in the authority exercising the quasi- judicial function, and it is in violation of principle of quasi-judicial function that can render the assessment invalid. The act of administrative approval by additional CIT does not take away the quasi-judicial powers which still vests in AO an…

Bechtel India Pvt. Ltd., New Delhi vs. Addl.CIT, Special Range-2, New Delhi

In the result, appeal of the assessee is allowed

ITA 6131/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Nov 2017AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Addl. Cit, Special Range-2, M/S. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi Pan : Aaacb0298A (Appellant) (Respondent) Appellant By Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 26.10.2017 Date Of Pronouncement 23.11.2017 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144CSection 144C(13)Section 153(3)Section 154Section 254Section 271Section 92C

…made in pursuance to the order of I.T.A.T. as aforesaid ought to have been made within the period prescribed under Section 1S3(2A) or under Section 153(3)(ii). The Hon'ble Bombay High Court in the case of C.I.T. v. Mrs. Ratanbai N.K. Dubhash reported in (198) 230 ITR 495 (Bombay) has explained the scope of "setting aside the assessment", "cancellation of assessment” and “annulment of assessment" and the time limit for making fresh assessment in pursuance to the order setting aside the assessment. The Court has held thus:- "In an appeal against on order of assessment, the first appellate authority under Section 25…