Commissioner of Income-tax v. Nanalal Tribhovandas

100 ITR 734High Court1975#1207 most cited
93

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2023.

Also referred to as

Nanalal Tribhovandas · 100 ITR 734 · Income Tax Act 1961 · Section 120 · Section 127 · Jurisdiction of tax authorities · Transfer of cases · Assessment procedure · Gujarat High Court · Assessee definition section 2(7) · Book profits 115JA · Interest under section 234B

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 163section 2(7a)section 115jasection 120section 16section 156interest under section 234bsection 127book profits

Judgments citing Commissioner of Income-tax v. Nanalal Tribhovandas

Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2226/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2073/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2072/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2071/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

DCIT, New Delhi vs. M/S Modi Industries Ltd, Modinagar

In the result, the appeals of the assessee are allowed

ITA 2054/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

National Industrial Corporation Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1871/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

M/S. Sir Shadi Lal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1864/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

National Industrial Corporation Ltd, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1658/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

DCIT, New Delhi vs. M/S. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1044/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

DCIT, New Delhi vs. M/S. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1043/DEL/2010[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

DCIT, New Delhi vs. M/S. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1042/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…on of finality of the remand order could ever arise in the present context, if the mandatory conditions for founding jurisdiction for initiating reassessment proceeding were absent. This is the view in Commissioner of Income-tax v. Nanalal Tribhovandas [1975] 100 ITR 734 (Guj), agreeing with the Madras view that there would be no such finality by remand because consent could not confer jurisdiction, and so, such objection in regard to the validity of the notice under section 34 could be raised before the Appellate Assistant Commissioner. The learned standing counsel in this connection marshalled in aid the decisi…

Jazzy Creations P.Ltd, Mumbai vs. ITO 8(2)(1), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 4560/MUM/2014[2007-08]Status: DisposedITAT Mumbai15 Jan 2016AY 2007-08

Bench: A Coordinate Bench Of This Tribunal, And, Vide Order Dated 19Th August 2013, The Matter Was Remitted To The File Of The Cit(A) By Observing That, “...We Consider It Appropriate To Restore The Entire Issue Regarding The Tp Adjustment To The File Of The Cit(A) With A Direction To Re-Adjudicate The Same By Taking Into Account The Aforesaid Amendment As Well As Other Grievances On The Assessee On Tp Adjustment By Giving The Assessee A Reasonable Opportunity Of Hearing.....” The Assessee Is Not Satisfied By The Stand Taken By The Cit(A) In The Remanded Proceedings As Well. That Is Why The Assessee Is Once Again In Appeal Before Us.

Section 143(3)Section 144CSection 144C(1)Section 271(1)(c)

…the Income-tax Officer which he is not lawfully seized of. This view was taken by the Madras High Court in the case of N. Naganatha Iyer v. CIT [1966] 60 ITR 647 . The said decision was followed by the Gujarat High Court in CIT v. Nanalal Tribhovandas [1975] 100 ITR 734 . We are in respectful agreement with the view taken by the Madras and Gujarat High Courts in this regard. If it is found that the Income-tax Officer had no jurisdiction to make an order of reassessment, it is irrelevant that the jurisdiction of the Income-tax Officer to reassess was not challenged at any of the earlier stages. 8. In this view o…

Ritz Theater vs. Income Tax Officer

Accordingly, they are dismissed without any

ITA/978/2010HC Delhi25 Aug 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 282Section 67(2)

…is sought to be enforced or relied upon even at the stage of execution or even in a collateral proceeding. D. The tribunal has failed to appreciate the ratio laid down by the Gujarat High Court in CIT Gujarat II v. Nanalal Tribhovandas and Anr., (1975) 100 ITR 734 though the same is squarely applicable to the case at hand. E. The tribunal on the earlier occasion had decided the factum of service of notice upholding it as deemed service and not as an actual factum of service on the assessee and, therefore, the same was available for scrutiny by the CIT(A) and there was no impediment in law. F.…