How many judgments cite CIT v. Shiv Kumar Agarwal?

44 judgments on BharatTax cite CIT v. Shiv Kumar Agarwal (186 ITR 734), spanning 2014 to 2025.

Which sections of the Income Tax Act does CIT v. Shiv Kumar Agarwal come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 153D, Section 148, Section 144A, Section 40A(3).

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.

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 153A Section 153D Section 148 Section 144A Section 40A(3)Section 234A Section 234B

Issues it is cited on

section 153a(b)section 263(2)section 142(2c)section 274(2)section 153(a)section 135a abatement of assessment section 148b section 144ba casus omissus section 158bc violation of natural justice

Judgments citing CIT v. Shiv Kumar Agarwal

M/S. Grm Trading Co., Angul vs. ACIT, Circle-2(1), Bhubaneswar

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

ITA 10/CTK/2018[2012-13]Status: DisposedITAT Cuttack20 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2012-13 M/S. Grm Trading Co., Bazar M/S. Grm Trading Co., Bazar Vs. Acit, Circle Acit, Circle-2(1), Chowk, Angul. Chowk, Angul. Bhubaneswar. Bhubaneswar. Pan/Gir No.Aajfg 9627 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shrip.R.Mohanty P.R.Mohanty , Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 20/6 6/ 2022 Date Of Pronouncement : 20/ /6/2022 O R D E R Per Bench

For Appellant: ShriP.R.MohantyFor Respondent: Shri M.K.Gautam, CIT (

…igh Court, it would not be appropriate for this Tribunal to follow the decision of Hon’ble Delhi High Court in the case of Smc Share Brokers Ltd (supra) especially in the presence of the decision of Hon’ble Orissa High court in the case of Shiv Kumar Agarwal, 186 ITR 734 (Ori), wherein, the Hon’ble Jurisdictional High Court has categorically held that when the proceedings have been validly initiated but if there has been an irregularity in the course of the proceedings, then such proceedings would not have to be restored to the point, wherein, the irregularity occur so that the P a g e 17 | 19 Assessment Year : 2…

M/S. Ekalavya Career Academy Trust, Sundergarh vs. ITO, Ward-2, Rourkela

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

ITA 176/CTK/2016[2010-11]Status: DisposedITAT Cuttack31 May 2022AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiam/S Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha Pan No.Aaate 3283 F ………………Assessee Versus Ito, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, Ars For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 31/05/2022 Date Of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, In I.T.Appeal No.121/2012-13, Dated 29.02.2016 For The Assessment Year 2010-2011. 2. The Assessee Has Raised A Legal Ground Which Reads As Under :- “A) For That The Transfer Of The Case For The Period 2010-11 By The Jcit To The File Of The Income Tax Officer, Ward-2, Rourkela Vide Memo No.Ito/W-2/Rkl/Scrutiny/A.Y 2010-11 Dt.11Th October 2012, Is Without Jurisdiction As The Jcit Has No Power U/S 127 Of The It Act, Who Transferred The Case, Therefore The Order Of Assessment As Well As The Order Of Cit(A) Are Void Ab Initio & The Demand Raised In The Assessment Order Is Liable To Be Annulled.” 3. As The Above Ground Is Legal In Nature, Which Goes To The Root Of The Matter, Therefore, The Said Ground Was Heard First.

Section 120Section 124(3)Section 127Section 142(1)Section 143(2)Section 144

…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 have…

Commssioner of Income Tax Delhi-Xvi vs. S.S. Ahluwalia

ITA - 255 / 2002HC Delhi14 Mar 2014

Section 142(1)Section 143(1)Section 143(2)Section 148

…ax collection and the answer to the second question is that, under the Act, a defect arising from allocation of functions is a mere irregularity which does not affect the resultant action.‖ 38. In Commissioner of Income Tax vs. ShivkumarAgrawal (1990) 186 ITR 734 (Orissa), it was held that imposition of penalty by the Assistant Commissioner in view of the amendment was without jurisdiction in light of an earlier judgment but there was no dispute about validity of initiation of the said proceedings. Once proceedings were validly initiated but disposed of by an officer having no jurisdiction, the proc…

Commissioner of Wealth Tax vs. S.S. Ahluwalia

ITA/255/2002HC Delhi14 Mar 2014

Section 142(1)Section 143(1)Section 143(2)Section 148