CIT v. Shiv Kumar Agarwal

186 ITR 734High Court1990#2654 most cited

What is CIT v. Shiv Kumar Agarwal authority for?

Procedural or administrative irregularities during an assessment, including those related to Section 153D approval or assessee non-compliance, do not annul the entire assessment. Instead, such defects are curable, requiring proceedings to be restored to the point of irregularity for rectification and due opportunity.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2025.

Also referred to as

CIT v. Shiv Kumar Agarwal · 186 ITR 734 · procedural irregularity · assessment validity · section 153D · administrative procedure · curable defect · restoration of proceedings · annulment of assessment · opportunity of being heard · 153A assessment

Sections most often in play

Section 143(3)Section 153ASection 153DSection 148Section 144ASection 40A(3)Section 234ASection 234B

Issues it is cited on

section 153a(b)section 263(2)section 142(2c)section 274(2)section 153(a)section 135aabatement of assessmentsection 148bsection 144bacasus omissussection 158bcviolation of natural justice

Judgments citing CIT v. Shiv Kumar Agarwal

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…st be considered which deciding the matter of the effect of irregular approval u/s 153D.The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the asses…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…st be considered which deciding the matter of the effect of irregular approval u/s 153D.The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the asses…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…st be considered which deciding the matter of the effect of irregular approval u/s 153D.The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the asses…

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…st be considered which deciding the matter of the effect of irregular approval u/s 153D.The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 164 provisions of section 153D is an administrative procedure in the course of assessm…

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…st be considered which deciding the matter of the effect of irregular approval u/s 153D.The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 164 provisions of section 153D is an administrative procedure in the course of assessm…

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…st be considered which deciding the matter of the effect of irregular approval u/s 153D.The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 164 provisions of section 153D is an administrative procedure in the course of assessm…

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…st be considered which deciding the matter of the effect of irregular approval u/s 153D.The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 164 provisions of section 153D is an administrative procedure in the course of assessm…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

RAMJI VAISH,ALLAHABAD vs. DCIT(C.C.), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCTS, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…t be considered which deciding the matter of the effect of irregular approval u/s 153D. The Cuttack Bench of the Tribunal, in the case of Gobardhan Matia 62-65/CTK/2013, following the judgment of the Hon’ble Orissa High Court in the case of Shiv Kumar Agarwal 186 ITR 734 (Ori), held, “Let us now for a moment assume that there has been a violation of section 153D of the Act. The consequence of the same would not be annulment of the assessment order. The provisions of section 153D is an administrative procedure in the course of assessment. The breach of such administrative procedure could at best lead to the assess…

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