CIT v. Shiv Kumar Agarwal

186 ITR 734High Court1990#2621 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 366,314 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

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, 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 25/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…

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, 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 24/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…

M/S Subhash Stone Product Private Limited, 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 108/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…

Subhash Stone Product (P) Ltd., 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 107/ALLD/2019[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…

Vincent (India) Ltd., Kolkata vs. I.T.O., Ward - 8(2), Kolkata

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

ITA 1267/KOL/2024[2009-2010]Status: DisposedITAT Kolkata02 Jul 2025AY 2009-2010

Bench: Shri George Mathanआयकर अपील सं/Ita No.1267/Kol/2024 (नििाारण वर्ा / Assessment Year :2009-2010) Vincent (India) Limited, Vs Ito, Ward-8(2), Kolkata 113, Poddar Point, 7Th Floor, Park Street, Kolkata Pan No. :Aaacv 7066 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri Anil Kochar, Advocate नििााररती की ओर से /Assessee By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 02/07/2025 घोषणा की तारीख/Date Of Pronouncement : 02/07/2025

For Appellant: Shri S.B. Chakraborthy, Addl. CIT-Sr.DR
Section 148

…o on the failure on the part of the assessee to respond to the notice in the course of assessment and before the ld. CIT(A). This irregularity is curable which has been held by the Hon’ble Orissa High Court in the case of Shivkumar Agrawal, reported in [1990] 186 ITR 734 (Orissa). When an irregularity has taken place the issue must be restored to the point of the irregularity so that the irregularity can be now cleared and moved forward. This being so, as the irregularity has taken place on the part of the assessee in not producing evidence before the ld. Assessing Officer and the assessee Vincent India Limited i…

Khemka Minerals Pvt. Ltd., Kolkata vs. ITO, Ward 12(2), Kolkata

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

ITA 241/KOL/2025[201213]Status: DisposedITAT Kolkata21 May 2025

Bench: Shri George Mathan & Shri Sanjay Awasthikhemka Minerals Private Vs Ito, Ward-12(2), Kolkata Limited 1St Floor, Suit No.Ic, Rajeswari Apartment, 113, Southern Avenue, Kalighat, Kolkata Pan No. :Aadck 6012 E (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Anil Kochar, Advocate रधजस्व की ओर से /Revenue By : Ms Monalisa Pal Mukherjee, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 21/05/2025 घोषणा की तारीख/Date Of Pronouncement : 21/05/2025

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Ms Monalisa Pal Mukherjee, Sr.DR
Section 131Section 142(1)Section 143(3)Section 144Section 144(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Khemka Minerals Private Vs ITO, Ward-12(2), Kolkata Limited 1st Floor, Suit No.IC, Rajeswari Apartment, 113, Southern Avenue, Kalighat, Kolkata PAN No. :AADCK 6012 E (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Anil Kochar, Advocate रधजस्व की ओर से /Revenue by : Ms Monalisa Pal Mukherjee, Sr.DR सुनवाई की तारीख / Date of Hearing : 21/05/2025 घोषणा की तारीख/Date of Pronouncement : 21/05/2025 आदेश / O R D E R Per Bench : This i…

Shree Swaminarayan Temple Trust, Bhubaneswar vs. ITO, Exemption, Bhubaneswar

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

ITA 60/CTK/2023[2016-17]Status: DisposedITAT Cuttack25 Jun 2024AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.60/Ctk/2023 (ननधाारण वषा / Assessment Year : 2016-2017) Shree Swaminarayan Temple Vs Ito, Exemption Ward, Trust, Bhubaneswar Flat No.204, Bomikhal, Cuttack-751010 Pan No. : Aaqts 4650 N (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawal, Ar राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 25/06/2024 घोषणा की तारीख/Date Of Pronouncement : 25/06/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 12.11.2021, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021- 22/1036890501(1) For The Assessment Year 2016-2017. 2. It Was Submitted By The Ld. Ar That The Assessee Is A Trust, Which Has Constructed A Temple, Namely Shree Swami Narayan Main Temple At Puri. For The Purpose Of This Construction Of The Temple, A Trust Had Been Created Vide Trust Deed Dated 25.03.2017. The Assessee Trust Had Sought Registration U/S.12A Of The Act On 14.07.2016. Subsequently, A Manual Application For Registration Had Been Filed On 08.06.2017. The Assessee Had Been Granted Registration U/S.12A Of The Act W.E.F. 8.6.2017 On The Basis Of The Manual Application. Subsequently, An Order U/S.154 Of The Act

For Appellant: Shri Anil Kumar Agrawal, ARFor Respondent: Shri Charan Dass, Sr.DR
Section 10(46)Section 12ASection 143(2)Section 154

…solute confusion in regard to the facts as recorded by the AO and as recorded by the ld. CIT(A). 7. Coming to the issue of conversion of limited scrutiny into a complete scrutiny, the Hon’ble Jurisdictional High Court in the case of 5 Shivkumar Agrawal [1990] 186 ITR 734 (Orissa), has categorically held that when there is an error in the procedure then the issues must be restored to the point where the error in the procedure took place and the proceedings should restart from that point. In the present case, admittedly, the assessment order does not talk of the procedure being followed for conversion of the limite…

Sovna Chandak, Rourkela vs. Ward-2, Rourkela

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

ITA 266/CTK/2023[ASST YEAR 2015-16]Status: HeardITAT Cuttack17 Oct 2023

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Sovna Chandak, M/S. Sovna Chandak, M/S. Hathi Vs. Ito, Ward Ito, Ward-2, Rourkela Industries, Industries, Udit Uditngar, Rourkela. Pan/Gir No. Pan/Gir No.Aatpr 3275 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca M.R.Sahu, Ca Revenue By : Shri Charan Dass, : Shri Charan Dass, Sr Dr Date Of Hearing : 17/10 10/2023 Date Of Pronouncement : 17/10 : 17/10/2023 O R D E R This Is An Appeal Filed By The Assessee Aga This Is An Appeal Filed By The Assessee Against The Order Of The Ld Inst The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 19.6.2023 In Appeal No.Itba/Nfac/S/250/2023 Itba/Nfac/S/250/2023- 24/1053792553(1) 24/1053792553(1) For The Assessment Year 2015-16. 16. 2. Shri M.R.Sahu, Ca Appeared For The Shri M.R.Sahu, Ca Appeared For The Assessee & Shri Charan Dass, Assessee & Shri Charan Dass, Ld Sr Dr Appeared For The Revenue. Ld Sr Dr Appeared For The Revenue.

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri Charan Dass
Section 10(38)Section 127Section 143(2)Section 292B

…roceedings can validly be completed and finalized by an officer who has valid jurisdiction and who had initiated the proceedings. This view of ours find support from the decision of the Hon’ble Jurisdictional High Court in the case of Shivkumar Agrawal [1990] 186 ITR 734 (Orissa). 15. Under such circumstances, the assessment order passed by the ITO, Ward-2, Rourkela in the case of the assessee for the A.Y.2010- 2011 is set aside. Consequently, the order of the ld. CIT(A), who was adjudicated the appeal against the said assessment order passed by the ITO Ward-2, Rourkela, is also set aside. As the proceedings hav…

Sri. Annesh, Udupi vs. Income-Tax Officer, Ward-1, Chikmangalur

In the result, the appeal of the assessee is allowed

ITA 1179/BANG/2022[2012-13]Status: DisposedITAT Bangalore23 Feb 2023AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 124Section 127Section 144Section 147Section 234

…ITA No.1179/Bang/2022 Sri Annesh, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.1179/Bang/2022) Assessment Year: 2012-13 Sri Annesh H.No.2-28(F1) Deeksha Nilaya, Vidyaranya Nagara, Hirebettu Village, Herebettu Post Vs. ITO Ward-1 Parkala Chikmagalur Udupi 576 107 PAN NO : AZSPA7704Q APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Department Date of Hearing : 08.02.2023 Date of Pronouncement : 23.02.2023 O R D E R This appeal by assessee is directed ag…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle 1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 81/CTK/2022[2012-13]Status: DisposedITAT Cuttack01 Feb 2023AY 2012-13

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…chnical breach, therefore, the issues must be restored to the file of the AO for obtaining the proper approval and then proceed thereon. He placed reliance on the decision of the Hon’ble Jurisdictional High Court in the case of Shiv Kumar Agarwal, reported in 186 ITR 734 (Orissa), which has been followed by the coordinate bench of this Tribunal in the case of Gobardhan Matia in IT(SS)A Nos. 62-66/CTK/2013, order dated 22.09.2022, wherein the Tribunal in para 12 has held as follows :- “12. Let us now for a moment assume that there has been violation of Section 153D of the Act. The consequence of the same would not…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 80/CTK/2022[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…chnical breach, therefore, the issues must be restored to the file of the AO for obtaining the proper approval and then proceed thereon. He placed reliance on the decision of the Hon’ble Jurisdictional High Court in the case of Shiv Kumar Agarwal, reported in 186 ITR 734 (Orissa), which has been followed by the coordinate bench of this Tribunal in the case of Gobardhan Matia in IT(SS)A Nos. 62-66/CTK/2013, order dated 22.09.2022, wherein the Tribunal in para 12 has held as follows :- “12. Let us now for a moment assume that there has been violation of Section 153D of the Act. The consequence of the same would not…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 79/CTK/2022[2010-11]Status: DisposedITAT Cuttack01 Feb 2023AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…chnical breach, therefore, the issues must be restored to the file of the AO for obtaining the proper approval and then proceed thereon. He placed reliance on the decision of the Hon’ble Jurisdictional High Court in the case of Shiv Kumar Agarwal, reported in 186 ITR 734 (Orissa), which has been followed by the coordinate bench of this Tribunal in the case of Gobardhan Matia in IT(SS)A Nos. 62-66/CTK/2013, order dated 22.09.2022, wherein the Tribunal in para 12 has held as follows :- “12. Let us now for a moment assume that there has been violation of Section 153D of the Act. The consequence of the same would not…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 78/CTK/2022[2009-10]Status: DisposedITAT Cuttack01 Feb 2023AY 2009-10

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…chnical breach, therefore, the issues must be restored to the file of the AO for obtaining the proper approval and then proceed thereon. He placed reliance on the decision of the Hon’ble Jurisdictional High Court in the case of Shiv Kumar Agarwal, reported in 186 ITR 734 (Orissa), which has been followed by the coordinate bench of this Tribunal in the case of Gobardhan Matia in IT(SS)A Nos. 62-66/CTK/2013, order dated 22.09.2022, wherein the Tribunal in para 12 has held as follows :- “12. Let us now for a moment assume that there has been violation of Section 153D of the Act. The consequence of the same would not…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 77/CTK/2022[2008-09]Status: DisposedITAT Cuttack01 Feb 2023AY 2008-09

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…chnical breach, therefore, the issues must be restored to the file of the AO for obtaining the proper approval and then proceed thereon. He placed reliance on the decision of the Hon’ble Jurisdictional High Court in the case of Shiv Kumar Agarwal, reported in 186 ITR 734 (Orissa), which has been followed by the coordinate bench of this Tribunal in the case of Gobardhan Matia in IT(SS)A Nos. 62-66/CTK/2013, order dated 22.09.2022, wherein the Tribunal in para 12 has held as follows :- “12. Let us now for a moment assume that there has been violation of Section 153D of the Act. The consequence of the same would not…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 76/CTK/2022[2007-08]Status: DisposedITAT Cuttack01 Feb 2023AY 2007-08

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…chnical breach, therefore, the issues must be restored to the file of the AO for obtaining the proper approval and then proceed thereon. He placed reliance on the decision of the Hon’ble Jurisdictional High Court in the case of Shiv Kumar Agarwal, reported in 186 ITR 734 (Orissa), which has been followed by the coordinate bench of this Tribunal in the case of Gobardhan Matia in IT(SS)A Nos. 62-66/CTK/2013, order dated 22.09.2022, wherein the Tribunal in para 12 has held as follows :- “12. Let us now for a moment assume that there has been violation of Section 153D of the Act. The consequence of the same would not…

ACIT, Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 264/CTK/2020[2014-15]Status: DisposedITAT Cuttack23 Aug 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ssment order within two weeks and grant an opportunity of hearing to the appellant company and pass a reasoned order in accordance with law. d) Reliance is placed on the judgement of Hon hie Jurisdictional High Court in the case of CIT vs. Shiv Kumar Agarwal (186 ITR 734) wherein it was held that once the proceedings have been validly initiated, then by any irregularity in the course of proceedings, proceeding itself does not come to an end. Therefore the matter should be restored to the A.O. to pass a draft assessment order P a g e 4 | 17 M/s. TRL Krosaki Refractories Ltd., Belpahar, Jharsuguda u/s.144C(1) of…

ACIT, Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 263/CTK/2020[2013-14]Status: DisposedITAT Cuttack23 Aug 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ssment order within two weeks and grant an opportunity of hearing to the appellant company and pass a reasoned order in accordance with law. d) Reliance is placed on the judgement of Hon hie Jurisdictional High Court in the case of CIT vs. Shiv Kumar Agarwal (186 ITR 734) wherein it was held that once the proceedings have been validly initiated, then by any irregularity in the course of proceedings, proceeding itself does not come to an end. Therefore the matter should be restored to the A.O. to pass a draft assessment order P a g e 4 | 17 M/s. TRL Krosaki Refractories Ltd., Belpahar, Jharsuguda u/s.144C(1) of…

ACIT, Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharasugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 262/CTK/2020[2012-13]Status: DisposedITAT Cuttack23 Aug 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ssment order within two weeks and grant an opportunity of hearing to the appellant company and pass a reasoned order in accordance with law. d) Reliance is placed on the judgement of Hon hie Jurisdictional High Court in the case of CIT vs. Shiv Kumar Agarwal (186 ITR 734) wherein it was held that once the proceedings have been validly initiated, then by any irregularity in the course of proceedings, proceeding itself does not come to an end. Therefore the matter should be restored to the A.O. to pass a draft assessment order P a g e 4 | 17 M/s. TRL Krosaki Refractories Ltd., Belpahar, Jharsuguda u/s.144C(1) of…

ACIT(Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 261/CTK/2020[2011-12]Status: DisposedITAT Cuttack23 Aug 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ssment order within two weeks and grant an opportunity of hearing to the appellant company and pass a reasoned order in accordance with law. d) Reliance is placed on the judgement of Hon hie Jurisdictional High Court in the case of CIT vs. Shiv Kumar Agarwal (186 ITR 734) wherein it was held that once the proceedings have been validly initiated, then by any irregularity in the course of proceedings, proceeding itself does not come to an end. Therefore the matter should be restored to the A.O. to pass a draft assessment order P a g e 4 | 17 M/s. TRL Krosaki Refractories Ltd., Belpahar, Jharsuguda u/s.144C(1) of…

ACIT, Circle-1(!), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 260/CTK/2020[2010-11]Status: DisposedITAT Cuttack23 Aug 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ssment order within two weeks and grant an opportunity of hearing to the appellant company and pass a reasoned order in accordance with law. d) Reliance is placed on the judgement of Hon hie Jurisdictional High Court in the case of CIT vs. Shiv Kumar Agarwal (186 ITR 734) wherein it was held that once the proceedings have been validly initiated, then by any irregularity in the course of proceedings, proceeding itself does not come to an end. Therefore the matter should be restored to the A.O. to pass a draft assessment order P a g e 4 | 17 M/s. TRL Krosaki Refractories Ltd., Belpahar, Jharsuguda u/s.144C(1) of…