CIT v. Sri Durga Enterprises

44 Taxmann.com 442High Court2014#3838 most cited

What is CIT v. Sri Durga Enterprises authority for?

A notice issued under section 148 is valid if the assessee treats it as valid, responds to it in letter and spirit, and participates in the proceedings, given the application of section 292B.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v Sri Durga Enterprises · section 292B · section 148 · validity of notice · assessee response · letter and spirit · participation in proceedings · income tax act

Also reported as

44 Taxmann 442

Judgments citing CIT v. Sri Durga Enterprises

S.Sathyanarayanan, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 754/CHNY/2015[2000-2001]Status: DisposedITAT Chennai20 Aug 2019AY 2000-2001

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao]

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 153CSection 271

…आयकर अपील"य अ"धकरण, ‘ए’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.754, 755 & 756/CHNY/2015 "नधा"रण वष" /Assessment years : 2000-01, 2001-02 & 2007-08. S. Sathyanarayanan, The Assistant Commissioner of Vs. Old No.19, New No.45, Income Tax, Giriappa Road, Central Circle I(5) (i/c) T. Nagar, Chennai 600 034. Chennai 600 017. [PAN ABCPS 0844B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर स…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER A.Y. : 2015-16 HARISH KUMAR, (HUF), Vs. DCIT, CIRCLE 34(1), 5/21, SHANTI NIKETAN, NEW DELHI ROOM NO. 804, 8TH FLOOR, NEW DELHI – 110 021 (PAN: AAAHH9496M) E-2 BLOCK, PRATYAKASH KAR BHAWAN, CIVIC CENTRE, NEW DELHI – 110 002 (Appellant) (Respondent) Assessee by : Sh. Naveen ND Gupta, CA & Sh. Ashu Goel, CA Department by : Sh. Amit Katoch, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 26.11.2018 of the Ld. Commissioner o…

Sh. Yogeshwar Goel, New Delhi vs. ACIT, Noida

Accordingly, appeal filed by the assessee is allowed

ITA 6990/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiyogeshwar Goel, Vs. Acit, C/O Kapil Goel, Adv, F-26/124, Central Circle, Sector-7, Rohini, Noida New Delhi Pan: Acvpg7964N (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Yogeshwar Goel, Vs. ACIT, C/o Kapil Goel, Adv, F-26/124, Central Circle, Sector-7, Rohini, Noida New Delhi PAN: ACVPG7964N (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Adv Revenue by: Smt Sulekha Verma, CIT DR Date of Hearing 11/03/2019 Date of pronouncement 26/03/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), Noida dated 01.10.2014 for the Assessment Year 2010-11. 2. The assessee h…

M/S Neena P Sheet, Shivamogga vs. Assistant Commissioner of Income Tax Circle-1, Shivamogga

In the result, the appeal filed by the assessee is allowed

ITA 38/BANG/2018[2012-13]Status: DisposedITAT Bangalore15 Mar 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2012-13 Ms. Neena P Shetty, The Assistant Hegde Health Complex, Commissioner Of 4Th Cross, Park Extension, Vs. Income-Tax, Shivamogga – 577 201. Circle – 1, Pan: Aleps9843C Shivamogga. Appellant Respondent

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 143Section 271Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2012-13 Ms. Neena P Shetty, The Assistant Hegde Health Complex, Commissioner of 4th Cross, Park Extension, vs. Income-tax, Shivamogga – 577 201. Circle – 1, PAN: ALEPS9843C Shivamogga. APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent by : Shri R.N. Siddappaji, Addl. CIT (DR) Date of hearing : 04.03.2019 Date of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by th…

Sri.Natesh Subramanya Jayaram, Madikeri vs. Income Tax Officer Ward-1, Madikeri

In the result, the appeal filed by the assessee is allowed

ITA 592/BANG/2018[2011-12]Status: DisposedITAT Bangalore28 Feb 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2011-12

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 148Section 271Section 271(1)(c)Section 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2011-12 Shri Natesh Subramanya Jayaram, The Income Tax PWD Contractor, Officer, vs. Door No. X/172, M-D Block, Ward – 1, Somwarpet, Kodagu District. Madikeri. PAN: AFEPJ2909J APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, CA Respondent by : Shri R.N. Siddappaji, Addl. CIT (DR) Date of hearing : 28.02.2019 Date of Pronouncement : 28.02.2019 O R D E R Per Shri Laliet Kumar, Judicial Member This appeal is filed by the assessee and the…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 76/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 75/VIZ/2015[2010-11]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 74/VIZ/2015[2009-10]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 73/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 72/VIZ/2015[2007-08]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

DCIT, Bangalore vs. Sri. K.M. Nagaraj, Bangalore

In the result, appeals filed by the revenue are partly allowed for statistical purposes

ITA 1259/BANG/2013[2005-06]Status: DisposedITAT Bangalore19 May 2017AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Ms. M.R.Vanaja, AdvocateFor Respondent: Shri G.Kamaladhar, Standing Counsel
Section 132Section 143(3)Section 153ASection 153CSection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1259 to 1261/Bang/2013 (Assessment years: 2005-06 to 2007-08) Deputy Commissioner of Income-tax, Central Circle 1(1), Bengaluru. … Appellant Vs. Shri K.M. Nagaraj, Kodathi Village Gate, Varthur Hobli, Bengaluru-560043. … Respondent BKGPK 0079Q C.O.Nos.49 to 51/Bang/2014 ITA Nos.1259 to 1261/Bang/2013 (Assessment years: 2005-06 to 2007-08) (By the assessee) Revenue by : Shri G.Kamaladhar, Standing Counsel. Assessee by : Ms. M.R.Vanaja, Advocate Date of hea…