CIT v. T. R. Rajakumari

96 ITR 78High Court1973#7536 most cited

What is CIT v. T. R. Rajakumari authority for?

Reassessment proceedings initiated under section 147(a) are invalid if the Income-tax Officer fails to record reasons before issuing a notice under section 148, as required by section 148(2).

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2022.

Also referred to as

CIT v. T. R. Rajakumari · 96 ITR 78 · section 148 · section 147(a) · reassessment proceedings · notice under section 148 · recording reasons · condition precedent · invalid reassessment

Judgments citing CIT v. T. R. Rajakumari

Everest Organics Ltd vs. The Commissioner of I.T., Hyderabad

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

…995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessment proceeding it…

Rakesh Vaid, New Delhi vs. ITO Ward - 62(2), New Delhi

In the result, assessee’s appeal, ITA no

ITA 7821/DEL/2019[2010-11]Status: DisposedITAT Delhi08 Apr 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11]

Section 145(3)Section 147Section 148Section 151

…the service of a valid notice is a condition precedent to the validity of assessment. This is well settled proposition of law and if any authority is required, the same will be found in the following judicial pronouncements: - i) CIT Vs T.R. Rajkumari (1974) 96 ITR 78 (Mad) ii) Y. Narayana Chetty V ITO (1959) 35 ITR 388, 392 (SC) iii) CIT Vs Thayaballi Mulla Jeevaji Kapasi (1967) 66 ITR 147 (SC) iv) CIT Vs Kurban Hussain lbrahimji Mithi borwala (1971) 82ITR 821 (SC) 11 Rakesh Vaid Vs. ITO v) Vijay Kumar Jain Vs CIT (1975) 99 ITR 349, 353 (Punj) vi) CIT Vs Ramsukh Motilal (195) 27 ITR 54 (Bom) vii) R.K. Das & C…

Neelachal I.Nigam L vs. Asst.Comnr.of I.Tax

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

…995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessment proceeding it…

Sunita Madhok, Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the appeals by the assessee are partly allowed

ITA 555/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

…ld as under: “The ITO himself should form the reasonable belief that income has escaped assessment and then only he can reopen an assessment. Reassessment proceedings initiated on the directions given by the CIT would be invalid [CIT v. T. R. Rajkumari [1973] 96 ITR 78 (Mad.): TC 51R 430].The requisite belief u/s. 147 must be that of the ITO concerned and not of any other officer. If the ITO does not form, his own belief but merely act at the behest of any superior authority, it must be held that the assumption of jurisdiction under section 148 was bad for non- satisfaction of the conditions precedent [Sheo Narai…

Sunita Madhok, Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the appeals by the assessee are partly allowed

ITA 554/BANG/2018[2006-07]Status: DisposedITAT Bangalore11 Oct 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

…ld as under: “The ITO himself should form the reasonable belief that income has escaped assessment and then only he can reopen an assessment. Reassessment proceedings initiated on the directions given by the CIT would be invalid [CIT v. T. R. Rajkumari [1973] 96 ITR 78 (Mad.): TC 51R 430].The requisite belief u/s. 147 must be that of the ITO concerned and not of any other officer. If the ITO does not form, his own belief but merely act at the behest of any superior authority, it must be held that the assumption of jurisdiction under section 148 was bad for non- satisfaction of the conditions precedent [Sheo Narai…

Income Tax Officer, Ward - 3(2)(3), Bangalore vs. Sri Made Gowda Thibbe Gowda, Bangalore

In the result, the appeal of the revenue is dismissed and CO of the assessee is partly allowed

ITA 910/BANG/2019[2008-09]Status: DisposedITAT Bangalore29 Sept 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri H. Guruswamy, ITP & Shri Ravi Kiran, CAFor Respondent: Shri Priyadarshi Mishra, Jt. CIT(DR)(ITAT), Bengaluru
Section 131Section 148

…d as under: “The ITO himself should form the reasonable belief that income has escaped assessment and then only he can reopen an assessment. Reassessment proceedings initiated on the directions given by the CIT would be invalid [CIT v. T. R. Rajkumari [1973] 96 ITR 78 (Mad.): TC 51R 430].The requisite belief u/s. 147 must be that of the ITO concerned and not of any other officer. If the ITO does not form, his own belief but merely act at the behest of any superior authority, it must be held that the assumption of jurisdiction under section 148 was bad for non- satisfaction of the conditions precedent [Sheo Narai…

Shri. Jitendra Virwani, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, both the appeals by the assessee are allowed

ITA 47/BANG/2021[2003-04]Status: DisposedITAT Bangalore23 Jun 2021AY 2003-04

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 147Section 234DSection 69

…d as under: “The ITO himself should form the reasonable belief that income has escaped assessment and then only he can reopen an assessment. Reassessment proceedings initiated on the directions given by the CIT would be invalid [CIT v. T. R. Rajkumari [1973] 96 ITR 78 (Mad.): TC 51R 430].The requisite belief u/s. 147 must be that of the ITO concerned and not of any other officer. If the ITO does not form, his own belief but merely act at the behest of any superior authority, it must be held that the assumption of jurisdiction under section 148 was bad for non- satisfaction of the conditions precedent [Sheo Narai…

Shri. Jitendra Virwani, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, both the appeals by the assessee are allowed

ITA 46/BANG/2021[2002-03]Status: DisposedITAT Bangalore23 Jun 2021AY 2002-03

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 147Section 234DSection 69

…d as under: “The ITO himself should form the reasonable belief that income has escaped assessment and then only he can reopen an assessment. Reassessment proceedings initiated on the directions given by the CIT would be invalid [CIT v. T. R. Rajkumari [1973] 96 ITR 78 (Mad.): TC 51R 430].The requisite belief u/s. 147 must be that of the ITO concerned and not of any other officer. If the ITO does not form, his own belief but merely act at the behest of any superior authority, it must be held that the assumption of jurisdiction under section 148 was bad for non- satisfaction of the conditions precedent [Sheo Narai…

ITO, Ward- 2(2), New Delhi vs. Almak Finance Pvt. Ltd., New Delhi

ITA 4504/DEL/2017[2008-09]Status: DisposedITAT Delhi14 Oct 2020AY 2008-09

Bench: Shri H. S. Sidhu & Before Shri Prashant Maharishi

For Appellant: Mrs. Rano Jain, AdvFor Respondent: Sh. Vipul Kashyap, Sr. DR
Section 120Section 124(1)Section 127Section 139(1)Section 143Section 147Section 148

…income chargeable to tax has escaped assessment. Such belief can be of jurisdictional AO alone and not of any other AO or authority. Reassessment proceedings initiated on the directions given by the CIT were held to be invalid in CIT v. T. R. Rajkumari [1973] 96 ITR 78 (Mad.) & Sheo Narain Jaswal & Ors. v. ITO & Ors. [1989] 176 ITR 352 (Pat.). Hon'ble Apex Court in CIT v. A. Raman & Co., [1968] 67 ITR 1 (SC) observed that whether on the information in his possession he should commence a proceeding for assessment or reassessment must be decided by the Income-tax Officer and not by the High Court. The Income-tax Of…

C. Sanyasi Raju vs. The Asst. Commissioner of Income-Tax, Central Circle, Vizag

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

…995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessment proceeding it…

The ITO-2(2), Bhopal vs. Shri Sandeep Kumar Dubey, Bhopal

In the result, the appeal of the revenue is dismissed on both

ITA 391/IND/2015[2005-06]Status: DisposedITAT Indore20 Mar 2017AY 2005-06

Bench: Shri C.M. Garg & Shri O.P. Meena

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…income chargeable to tax has escaped assessment. Such belief can be of jurisdictional AO alone and not of any other AO or authority. Reassessment proceedings initiated on the directions given by the CIT were held to be invalid in CIT v. T. R. Rajkumari [1973] 96 ITR 78 (Mad.) & Sheo Narain Jaswal & Ors. v. ITO & Ors. [1989] 176 ITR 352 (Pat.). Hon'ble Apex Court in CIT v. A. Raman & Co., [1968] 67 ITR 1 (SC) observed that whether on the information in his possession he should commence a proceeding for assessment or reassessment must be decided by the Income-tax Officer and not by the High Court. The Income-tax Of…

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

…995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessment proceeding it…

Smt Fuleswari Das, Nadia vs. ITO, WD-3, Murshidabad, Kolkata

In the result, all the appeals of assessees are allowed

ITA 615/KOL/2014[2003-2004]Status: DisposedITAT Kolkata11 Dec 2015AY 2003-2004

Bench: Shri Mahavir Singh, Jm]

For Appellant: S/ Shri A. K. Chakraborty & P. S. Gupta, AdvocatesFor Respondent: Shri Tanuj Niyogi, JCIT, Sr. DR
Section 143(3)Section 147Section 148Section 68

…and the proceedings taken pursuant thereto, are invalid and of no consequence. The notices dated March 27, 1972 (annexures-8 to 8-F), as also proceedings taken pursuant thereto are hereby quashed.” 5. Similarly, in the case of CIT Vs. T. R. Rajakumari (1974) 96 ITR 78 (Mad) has laid down the same proposition by observing as under: “The other reason given by the Tribunal for upholding the order of the Appellate Assistant Commissioner annulling the reassessment proceedings under section 147(a), however, appears to us to be sound. The condition precedent for initiating proceedings under the said sub-section is the…

Sri Ashok Kr. Das, Nadia vs. ITO, WD-3, Murshidabad, Kolkata

In the result, all the appeals of assessees are allowed

ITA 613/KOL/2014[2003-2004]Status: DisposedITAT Kolkata11 Dec 2015AY 2003-2004

Bench: Shri Mahavir Singh, Jm]

For Appellant: S/ Shri A. K. Chakraborty & P. S. Gupta, AdvocatesFor Respondent: Shri Tanuj Niyogi, JCIT, Sr. DR
Section 143(3)Section 147Section 148Section 68

…and the proceedings taken pursuant thereto, are invalid and of no consequence. The notices dated March 27, 1972 (annexures-8 to 8-F), as also proceedings taken pursuant thereto are hereby quashed.” 5. Similarly, in the case of CIT Vs. T. R. Rajakumari (1974) 96 ITR 78 (Mad) has laid down the same proposition by observing as under: “The other reason given by the Tribunal for upholding the order of the Appellate Assistant Commissioner annulling the reassessment proceedings under section 147(a), however, appears to us to be sound. The condition precedent for initiating proceedings under the said sub-section is the…

M/s.GVK Petro Chemicals Private Limited, (Novo Resins AND vs. The Deputy Commissioner of Income Tax

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

…995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were in hold of documents which were shared by the CBI. 13 157 ITR 103 14 96 ITR 78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessment proceeding it…