CIT v. Salarpur Cold Storage (P.) Ltd.

50 Taxmann.com 105High Court2014#1232 most cited

What is CIT v. Salarpur Cold Storage (P.) Ltd. authority for?

An assessment framed under Section 143(3) is invalid if the Assessing Officer fails to issue a notice under Section 143(2) of the Income-tax Act within the specified time period, as the AO lacks jurisdiction, rendering the assessment order non-est.

92

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

Salarpur Cold Storage · CIT v. Salarpur Cold Storage (P.) Ltd. · Section 143(2) notice · Section 143(3) assessment · jurisdiction of Assessing Officer · time limit for notice · invalid assessment order · non-est assessment · absence of notice 143(2) · assessment procedure · Allahabad High Court

Also reported as

228 Taxmann 48

Sections most often in play

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

Issues it is cited on

section 292bbsection 292bsection 292section 29section 139(4)section 282service of noticesection 54fprincipal commissioner of income-taxreason to believereassessment proceedingsnotice under section 148

Judgments citing CIT v. Salarpur Cold Storage (P.) Ltd.

Pooran Singh, New Delhi vs. ITO, Uttar Pradesh

The appeal is dismissed

ITA 1545/DEL/2012[2007-08]Status: DisposedITAT Delhi17 May 2016AY 2007-08

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-1545/Del/2012 & Ita No. 4289/Del/2012 (Assessment Year-2007-08)

Section 143(2)Section 147Section 148Section 271(1)(c)Section 54BSection 54F

…of Section 143 after receipt of fresh return submitted by the Assessee in response to notice under Section, the entire procedure adopted for escaped assessment, shall not be valid.” 15. In a subsequent judgment in CIT v. Salarpur Cold Storage (P.) Ltd. (2014) 50 Taxmann.com 105 (All) it was held as under: “10. Section 292 BB of the Act was inserted by the Finance Act, 2008 with effect from 1 April 2008. Section 292 BB of the Act provides a deeming fiction. The deeming fiction is to the effect that once the assessee has appeared in any proceeding or cooperated in any enquiry relating to an assessment or reassessme…

M/S Rajit Syntex Pvt. Ltd., Noida vs. ITO, New Delhi

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

ITA 3403/DEL/2013[2004-05]Status: DisposedITAT Delhi29 Apr 2016AY 2004-05

Bench: Shri Sudhanshu Srivastava & Shri L.P. Sahuay: 2004-05 Rajit Syntex Pvt. Ltd., Vs Income Tax Officer, 430, Sector 28, Ward 15(2), New Delhi. Noida, Up-201 301 (Pan: Aaccr0963N) (Appellant) (Respondent) Appellant By: Shri Ved Jain, Ca Respondent By: Shri Ashis Chandra Mohanty, Sr.Dr

For Appellant: Shri Ved Jain, CAFor Respondent: Shri Ashis Chandra Mohanty, Sr.DR
Section 143(2)Section 147Section 148

…bmitted by the Assessee in response to notice under Section, the entire procedure adopted for escaped assessment, shall not be valid." I.T.A. 3403/Del/2013 Assessment Year 2004-05 15. In a subsequent judgment in CIT v. Salarpur Cold Storage (P.) Ltd. (2014) 50 Taxmann.com 105 (All) it was held as under: "10. Section 292 BB of the Act was inserted by the Finance Act, 2008 with effect from 1 April 2008. Section 292 BB of the Act provides a deeming fiction. The deeming fiction is to the effect that once the assessee has appeared in any proceeding or cooperated in any enquiry relating to an assessment or reassessm…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/585/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ITA No. 578 of 2015 & connected matters Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 578/2015 PR. COMMISSIONER OF INCOME TAX -18 ...... Appellant Through: Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate. versus SILVER LINE ..... Respondent Through: Dr. Rakesh Gupta with Ms. Poonam Ahuja, Mr. Somil Agarwal and Mr. Rohit Kumar Gupta, Advocates. WITH 5. + ITA 579/2015 PR. COMMISSIONER OF INCOME TAX -18…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/586/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ITA No. 578 of 2015 & connected matters Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 578/2015 PR. COMMISSIONER OF INCOME TAX -18 ...... Appellant Through: Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate. versus SILVER LINE ..... Respondent Through: Dr. Rakesh Gupta with Ms. Poonam Ahuja, Mr. Somil Agarwal and Mr. Rohit Kumar Gupta, Advocates. WITH 5. + ITA 579/2015 PR. COMMISSIONER OF INCOME TAX -18…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/580/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ITA No. 578 of 2015 & connected matters Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 578/2015 PR. COMMISSIONER OF INCOME TAX -18 ...... Appellant Through: Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate. versus SILVER LINE ..... Respondent Through: Dr. Rakesh Gupta with Ms. Poonam Ahuja, Mr. Somil Agarwal and Mr. Rohit Kumar Gupta, Advocates. WITH 5. + ITA 579/2015 PR. COMMISSIONER OF INCOME TAX -18…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/581/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ITA No. 578 of 2015 & connected matters Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 578/2015 PR. COMMISSIONER OF INCOME TAX -18 ...... Appellant Through: Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate. versus SILVER LINE ..... Respondent Through: Dr. Rakesh Gupta with Ms. Poonam Ahuja, Mr. Somil Agarwal and Mr. Rohit Kumar Gupta, Advocates. WITH 5. + ITA 579/2015 PR. COMMISSIONER OF INCOME TAX -18…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/578/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ITA No. 578 of 2015 & connected matters Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 578/2015 PR. COMMISSIONER OF INCOME TAX -18 ...... Appellant Through: Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate. versus SILVER LINE ..... Respondent Through: Dr. Rakesh Gupta with Ms. Poonam Ahuja, Mr. Somil Agarwal and Mr. Rohit Kumar Gupta, Advocates. WITH 5. + ITA 579/2015 PR. COMMISSIONER OF INCOME TAX -18…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/579/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ITA No. 578 of 2015 & connected matters Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 578/2015 PR. COMMISSIONER OF INCOME TAX -18 ...... Appellant Through: Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate. versus SILVER LINE ..... Respondent Through: Dr. Rakesh Gupta with Ms. Poonam Ahuja, Mr. Somil Agarwal and Mr. Rohit Kumar Gupta, Advocates. WITH 5. + ITA 579/2015 PR. COMMISSIONER OF INCOME TAX -18…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/587/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ITA No. 578 of 2015 & connected matters Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 578/2015 PR. COMMISSIONER OF INCOME TAX -18 ...... Appellant Through: Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate. versus SILVER LINE ..... Respondent Through: Dr. Rakesh Gupta with Ms. Poonam Ahuja, Mr. Somil Agarwal and Mr. Rohit Kumar Gupta, Advocates. WITH 5. + ITA 579/2015 PR. COMMISSIONER OF INCOME TAX -18…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/588/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ITA No. 578 of 2015 & connected matters Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 578/2015 PR. COMMISSIONER OF INCOME TAX -18 ...... Appellant Through: Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate. versus SILVER LINE ..... Respondent Through: Dr. Rakesh Gupta with Ms. Poonam Ahuja, Mr. Somil Agarwal and Mr. Rohit Kumar Gupta, Advocates. WITH 5. + ITA 579/2015 PR. COMMISSIONER OF INCOME TAX -18…

Pr. Commissioner of Income Tax-08 vs. Shri Jai Shiv Shankar Traders Pvt. Ltd

The appeal is dismissed

ITA/519/2015HC Delhi14 Oct 2015
Section 142Section 143Section 143(1)Section 143(2)Section 148Section 201Section 68

…on 143 after receipt of fresh return submitted by the Assessee in response to notice under Section, the entire procedure adopted for escaped assessment, shall not be valid.” 15. In a subsequent judgment in CIT v. Salarpur Cold Storage (P.) Ltd. (2014) 50 Taxmann.com 105 (All) it was held as under: “10. Section 292 BB of the Act was inserted by the Finance Act, 2008 with effect from 1 April 2008. Section 292 BB of the Act provides a deeming fiction. The deeming fiction is to the effect that once the assessee has appeared in any proceeding or cooperated in any enquiry relating to an assessment or re…

Pr. Commissioner of Income Tax-08 vs. Shri Jai Shiv Shankar Traders Pvt. Ltd

The appeal is dismissed

ITA-519/2015HC Delhi14 Oct 2015
Section 142Section 143Section 143(1)Section 143(2)Section 148Section 201Section 68

…on 143 after receipt of fresh return submitted by the Assessee in response to notice under Section, the entire procedure adopted for escaped assessment, shall not be valid.” 15. In a subsequent judgment in CIT v. Salarpur Cold Storage (P.) Ltd. (2014) 50 Taxmann.com 105 (All) it was held as under: “10. Section 292 BB of the Act was inserted by the Finance Act, 2008 with effect from 1 April 2008. Section 292 BB of the Act provides a deeming fiction. The deeming fiction is to the effect that once the assessee has appeared in any proceeding or cooperated in any enquiry relating to an assessment or re…