CIT v. Segu Buchiah Setty

77 ITR 539Supreme Court of India1970#14419 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 119Section 139Section 139(1)Section 139(4)Section 139(5)Section 139(9)Section 140ASection 142(1)
Read the full judgment

Issues it is cited on

section 23(4)section 142(3)section 245c(1)section 4(1)section 193section 196section 245csection 127(2)section 271aaasettlement applicationsection 245d(4)section 124(3)

Judgments citing CIT v. Segu Buchiah Setty

Pme Power Solutions India Ltd, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

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

ITA 249/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…, 139(5) and consequent to notice under section 142(1), the assessment shall be made under section 144 and would be termed as best judgment assessment. 43 The reliance on the judgment of the Hon'ble Supreme Court in the case of CIT v Segu Buchiah Setty [1970] 77 ITR 539 [23-04- 1970] is very pertinent. And the relevant portion is reproduced as under: "The clear import of section 23(4) is that on committing any one of the defaults mentioned therein the Income-tax Officer is bound to make the assessment to the best of his judgment. In other words, if a person fails to make the return required by a notice under sec…

Pme Power Solutions India Ltd, New Delhi vs. Dy. Commissioner of Income Tax, New Delhi

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

ITA 242/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…, 139(5) and consequent to notice under section 142(1), the assessment shall be made under section 144 and would be termed as best judgment assessment. 43 The reliance on the judgment of the Hon'ble Supreme Court in the case of CIT v Segu Buchiah Setty [1970] 77 ITR 539 [23-04- 1970] is very pertinent. And the relevant portion is reproduced as under: "The clear import of section 23(4) is that on committing any one of the defaults mentioned therein the Income-tax Officer is bound to make the assessment to the best of his judgment. In other words, if a person fails to make the return required by a notice under sec…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…der section 144 of the Act. If the return is not filed, he has no choice but to make an assessment under section 144 of the Act. 31.1 The ld. AR further placed reliance on the judgement of the Hon’ble Supreme Court in the case CIT v Segu Buchiah Setty [1970] 77 ITR 539 (SC)[23-04-1970] which places an obligation on the Assessing officer to pass a best judgment assessment order u/s 23(4) of the Income Tax Act, 1922 in case of failure of the assessee to file the return of income. He also relied on the decision of the Hon’ble Calcutta High Court in the case of Maya Debi Bansal v. CIT [1979] 117 ITR 125 which held t…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 970/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…der section 144 of the Act. If the return is not filed, he has no choice but to make an assessment under section 144 of the Act. 31.1 The ld. AR further placed reliance on the judgement of the Hon’ble Supreme Court in the case CIT v Segu Buchiah Setty [1970] 77 ITR 539 (SC)[23-04-1970] which places an obligation on the Assessing officer to pass a best judgment assessment order u/s 23(4) of the Income Tax Act, 1922 in case of failure of the assessee to file the return of income. He also relied on the decision of the Hon’ble Calcutta High Court in the case of Maya Debi Bansal v. CIT [1979] 117 ITR 125 which held t…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 969/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…der section 144 of the Act. If the return is not filed, he has no choice but to make an assessment under section 144 of the Act. 31.1 The ld. AR further placed reliance on the judgement of the Hon’ble Supreme Court in the case CIT v Segu Buchiah Setty [1970] 77 ITR 539 (SC)[23-04-1970] which places an obligation on the Assessing officer to pass a best judgment assessment order u/s 23(4) of the Income Tax Act, 1922 in case of failure of the assessee to file the return of income. He also relied on the decision of the Hon’ble Calcutta High Court in the case of Maya Debi Bansal v. CIT [1979] 117 ITR 125 which held t…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 968/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…der section 144 of the Act. If the return is not filed, he has no choice but to make an assessment under section 144 of the Act. 31.1 The ld. AR further placed reliance on the judgement of the Hon’ble Supreme Court in the case CIT v Segu Buchiah Setty [1970] 77 ITR 539 (SC)[23-04-1970] which places an obligation on the Assessing officer to pass a best judgment assessment order u/s 23(4) of the Income Tax Act, 1922 in case of failure of the assessee to file the return of income. He also relied on the decision of the Hon’ble Calcutta High Court in the case of Maya Debi Bansal v. CIT [1979] 117 ITR 125 which held t…

Sh. Nitya Nand, Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 6508/DEL/2016[2013-14]Status: DisposedITAT Delhi30 Jan 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2013-14

Section 10Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 271(1)Section 28Section 44ASection 56(2)(viii)Section 89

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 Shri Nitya Nand, Vs. ITO, House No.483, Yadav Ward-3, Niwas, Kasan Road, Gurgaon Manesar, Gurgaon PAN: ALWPN9240M (Appellant) (Respondent) Appellant by Shri Arun Bansal, CA Shri Deepak Kataria, CA Respondent by Ms. Rakhi Bimal, Sr.DR Date of hearing 06.11.2019 Date of pronouncement 30.01.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 28/10/2016 passed by the learned CIT(Appeals)-I, Gurgaon in [s…

CIT v. Segu Buchiah Setty (77 ITR 539) — Cited in 7 Judgments | BharatTax