CIT v. Tarachand Khushiram

303 ITR 298Reported decision2008#17673 most cited
5

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

Sections most often in play

Section 132Section 142(1)Section 143(3)Section 153ASection 153BSection 226Section 271(1)(c)Section 274

Issues it is cited on

section 226section 282section 22section 153bsection 274service of noticesection 28final assessment ordersection 142section 271(1)(c)section 27section 153

Judgments citing CIT v. Tarachand Khushiram

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 629/BANG/2025[2016-17]Status: DisposedITAT Bangalore01 Sept 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Hemasundar P, CAFor Respondent: Shri Muthu Shankar, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153B

…of his contentions relied on binding judicial precedents, including the Hon’ble Allahabad High Court in CIT v. Sincere Construction reported in (2015) 54 taxmann.com 31 and the Hon’ble Madhya Pradesh High Court in CIT v. Tarachand Khushiram reported in (2008) 303 ITR 298 and various other case laws. The assessee submitted that when assessment orders are not served within the limitation period or are served at a wrong address, they are invalid and void. The law is clear that mere preparation of an order is not enough; it must be properly dispatched and served within time. Failure to do so, results in the orders be…

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 628/BANG/2025[2015-16]Status: DisposedITAT Bangalore01 Sept 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Hemasundar P, CAFor Respondent: Shri Muthu Shankar, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153B

…of his contentions relied on binding judicial precedents, including the Hon’ble Allahabad High Court in CIT v. Sincere Construction reported in (2015) 54 taxmann.com 31 and the Hon’ble Madhya Pradesh High Court in CIT v. Tarachand Khushiram reported in (2008) 303 ITR 298 and various other case laws. The assessee submitted that when assessment orders are not served within the limitation period or are served at a wrong address, they are invalid and void. The law is clear that mere preparation of an order is not enough; it must be properly dispatched and served within time. Failure to do so, results in the orders be…

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 626/BANG/2025[2013-14]Status: DisposedITAT Bangalore01 Sept 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Hemasundar P, CAFor Respondent: Shri Muthu Shankar, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153B

…of his contentions relied on binding judicial precedents, including the Hon’ble Allahabad High Court in CIT v. Sincere Construction reported in (2015) 54 taxmann.com 31 and the Hon’ble Madhya Pradesh High Court in CIT v. Tarachand Khushiram reported in (2008) 303 ITR 298 and various other case laws. The assessee submitted that when assessment orders are not served within the limitation period or are served at a wrong address, they are invalid and void. The law is clear that mere preparation of an order is not enough; it must be properly dispatched and served within time. Failure to do so, results in the orders be…

H. SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

ITA 624/BANG/2025[2011-12]Status: DisposedITAT Bangalore01 Sept 2025AY 2011-12

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Hemasundar P, CAFor Respondent: Shri Muthu Shankar, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153B

…of his contentions relied on binding judicial precedents, including the Hon'ble Allahabad High Court in CIT v. Sincere Construction reported in (2015) 54 taxmann.com 31 and the Hon'ble Madhya Pradesh High Court in CIT v. Tarachand Khushiram reported in (2008) 303 ITR 298 and various other case laws. The assessee submitted that when assessment orders are not served within the limitation period or are served at a wrong address, they are invalid and void. The law is clear that mere preparation of an order is not enough; it must be properly dispatched and served within time. Failure to do so, results in the orders be…

H SRINIVAS REDDY,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(2), BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 623/BANG/2025[2010-11]Status: DisposedITAT Bangalore01 Sept 2025AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Hemasundar P, CAFor Respondent: Shri Muthu Shankar, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153B

…of his contentions relied on binding judicial precedents, including the Hon’ble Allahabad High Court in CIT v. Sincere Construction reported in (2015) 54 taxmann.com 31 and the Hon’ble Madhya Pradesh High Court in CIT v. Tarachand Khushiram reported in (2008) 303 ITR 298 and various other case laws. The assessee submitted that when assessment orders are not served within the limitation period or are served at a wrong address, they are invalid and void. The law is clear that mere preparation of an order is not enough; it must be properly dispatched and served within time. Failure to do so, results in the orders be…

CIT v. Tarachand Khushiram (303 ITR 298) — Cited in 5 Judgments | BharatTax