CIT vs. Chetan Gupta (2015) 126 DTR 401 (Del.), CIT v. Mani Kakar 18 DTR (Del) 145 and Smt. S. Nachiar vs. ITO

326 ITR 77High Court2010#15630 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBE Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147 Section 148 Section 148(1)

Judgments citing CIT vs. Chetan Gupta (2015) 126 DTR 401 (Del.), CIT v. Mani Kakar 18 DTR (Del) 145 and Smt. S. Nachiar vs. ITO

Ranjeet Singh, Patna vs. ITO, Ward- 5 (5), Patna

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

ITA 304/PAT/2024[2017-18]Status: DisposedITAT Patna17 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 250(2)Section 69A

…ed that the aforesaid judgment of Hon'ble Apex Court has unanimously been followed while dealing with assessment/reassessment under the provisions of 1961 Act and the assessee has relied upon (i) (2002) 253 ITR 334 (Gau) - CIT Vs. Mintu Kalita and (ii) (2010) 326 ITR 77 (Mad) - Smt. S. Nachiar Vs. ITO and Others. 14. We have gone through the facts of the case. Neither in the assessment order nor before the Ld. CIT(A) the assessee has filed any affidavit in regard to non-service of the notice but has disputed the same before the Tribunal as was also done before the Ld. CIT(A). In the assessment order while the iss…

Mohd. Murtuza Siddiqui, Allahabad vs. Income Tax Officer, Ward-1(3), Allahabad

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

ITA 155/ALLD/2019[2006-07]Status: DisposedITAT Allahabad23 Mar 2021AY 2006-07

Bench: Shri Vijay Pal Rao

Section 139Section 139(4)Section 142(1)Section 144Section 147Section 148Section 44ASection 69Section 80C

…rib.) 3. Rajeev Kumar Doneria v. Asstt. Commissioner of Income Tax [2005] 94 ITD 345 (Agra Trib.) 4.Auram Jewellery Exports (P.) Ltd v. Asstt Commissioner of Income Tax, Circle, Noida [2017],88 taxmann.com 633[Delhi Tribunal]. 5. Smt. S. Nachiar v. ITO [2010] 326 ITR 77 (Mad.) 4.5 In this regard the appellant submitted that the learned AO has assumed jurisdiction u/s 147 on the premise that the appellant has huge cash deposit in his saving account and no return has been filed. When the appellant has 5 put forth the fact before the learned CIT(A) that return was duly filed u/s 139(4) and cash deposit in saving ba…

Trove Marketing (India) Pvt. Ltd., New Delhi vs. ITO, Ward-25(4), New Delhi

In the result, ITA No. 9817/Del/2019 A

ITA 9817/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2020AY 2010-11

For Appellant: Shri. Raj Kumar, CA

Section 147Section 148Section 151Section 68

…law therefore, I cancel the assessment order and impugned order passed by the Ld. CIT(A). My view is supported by various case laws which includes CIT vs. Chetan Gupta (2015) 126 DTR 401 (Del.), CIT vs. Mani Kakar 18 DTR (Del) 145 and Smt. S. Nachiar vs. ITO 326 ITR 77 (Del.), in which it is held that service of notice under section 148 of the Act on the assessee is a jurisdictional requirement and must be mandatory complied with and it should be in accordance with section 282(1) of the Act read with Rule Order V Rule 12 CPC and Order III Rule 6 CPC. The onus on the Revenue to show that proper service of notice…

Trove Marketing (India) Pvt. Ltd., New Delhi vs. ITO, Ward-25(4), New Delhi

In the result, ITA No. 9817/Del/2019 A

ITA 9816/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2020AY 2010-11

For Appellant: Shri. Raj Kumar, CA

Section 147Section 148Section 151Section 68

Ram Narayan, Kota vs. ITO, Kota

In the result, appeal of the assessee is dismissed

ITA 428/JPR/2014[2008-09]Status: DisposedITAT Jaipur27 Jun 2019AY 2008-09

For Appellant: Shri Naresh Gupta (Advocate)For Respondent: Shri Jai Singh (Addl. CIT)

Section 142(1)Section 144Section 147Section 148Section 282

…ceedings taken by the assessee without a notice or in pursuance of an invalid notice would be illegal and void. He has also relied upon the following decisions :- CIT vs. Kurban Hussain Ibrahimji Mithiborwala 82 ITR 821 (SC) Smt. S. Nachiar vs. ITO & Others 326 ITR 77 (Mad.) CIT vs. Chetan Gupta 382 ITR 613 (Del.) Km. Teena Gupta vs. CIT 400 ITR 376 (All.) Thus the ld. A/R has contended that there is no valid service of notice under section 148 on the assessee and therefore, the assessment order passed by the AO is liable to be quashed. 4. On the other hand, the ld. D/R has submitted that the assessee has…

The ITO, Visakhapatnam vs. Smt. Ghatty Venkata Rajya Sesha Sri, Visakhapatnam

ITA 39/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2007-2008

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito, Ward-4(1), Vs. Smt. Ghatty Venkata Rajya Visakhapatnam. Sesha Sri, D.No. 45-47-14/3, Narasimha Nagar, Visakhapatnam. Pan No. Aarpg 6268 M (Appellant) (Respondent)

For Appellant: Shri C. Kameswara Rao – FCAFor Respondent: Shri T. Satyanandam – Sr.DR

Section 147Section 148Section 50C

…gment of Hon'ble Supreme Court in the case of Y. Narayana Chetty & another Vs. ITO (35 ITR 388) and also the decision of the Hon'ble Assam High Court in the case of Tansukhrai Bodulal vs. ITO (46 ITR 325) (Gau.FB) and also the case of Smt. S. Nachiar vs. ITO (326 ITR 77). For the sake of convenience, the relevant portion of the order is extracted as under:- “9. It was contended that as the service by affixture was done at the wrong address there was no valid service and therefore the impugned proceedings initiated u/s.147 was not valid and required to be quashed. The perusal of the record show that the impugned n…