DCIT v. Kalinga Institute of Industrial Technology

151 Taxmann.com 434Supreme Court of India2023#1334 most cited

What is DCIT v. Kalinga Institute of Industrial Technology authority for?

An assessee who participates in assessment proceedings without challenging the Assessing Officer's jurisdiction, particularly concerning a Section 148 notice for reassessment, cannot subsequently dispute that jurisdiction.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

DCIT v. Kalinga Institute of Industrial Technology · Kalinga Institute of Industrial Technology · Section 148 · jurisdiction of Assessing Officer · challenge to jurisdiction · waiver of jurisdiction · reassessment notice · assessment validity · Section 147 · participation in proceedings · 151 Taxmann.com 434

Sections most often in play

Section 143(3)Section 143(2)Section 127Section 142(1)Section 148Section 1961Section 147Section 120

Issues it is cited on

section 124(3)(a)section 120(1)section 2(7)section 127(2)(a)section 120(4)(b)section 124(3)section 153cofsection 115whsection 115wfsection 163section 153aofsection 2(7a)

Judgments citing DCIT v. Kalinga Institute of Industrial Technology

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT Range 3(2), Mumbai

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT(OSD) Range 3(2), Mumbai

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Venkata Satyanarayana Dasari, Visakhapatnam vs. Income Tax Officer, Ward-2(5), Visakhapatnam

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

ITA 188/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri I. Kamaj Sastry, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.188/Viz/2023 ("नधा"रण वष" / Assessment Year : 2017-18) Venkata Satyanarayana Dasari, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), PAN: AUAPD 7443 C Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri I. Kamaj Sastry, AR ""याथ" क" ओर से / Revenue by : Dr…

Jodhpur Estate, Murshidabad vs. DCIT, Cir-42, Murshidabad, Murshadabad

In the result, both the appeals of the assessee are hereby allowed for statistical purposes

ITA 691/KOL/2023[2016-17]Status: DisposedITAT Kolkata16 Oct 2023AY 2016-17

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleita Nos. 690 & 691/Kol/2023 Assessment Year: 2015-16 & 2016-17 Jodhpur Estate Dcit, Circle-42, Murshidabad 24/33/13, Joy Chand Road, Khagra- Vs. 742103, West Bengal Pan: Aajfj 4751 A (Appellant) (Respondent) Present For: Appellant By : Shri K.M. Roy, Ar Respondent By : Shri Kallol Mistry, Jcit Date Of Hearing : 06.09.2023 Date Of Pronouncement : 16.10.2023 O R D E R Per Sonjoy Sarma, Jm: Both The Appeals Are Filed By The Assessee By Challenging Two Separate Orders Passed By Ld. Cit(A), Nfac Dated 15.06.2023 For A.Y. 2015-16 & 2016-17 Respectively By Raising Common Grounds Of Appeal For Both The Assessment Year Which Are As Under:

For Appellant: Shri K.M. Roy, ARFor Respondent: Shri Kallol Mistry, JCIT
Section 127Section 143(2)Section 143(3)Section 43CSection 50C

…now may kindly be dismissed. In this context, reference may kindly be made to the decision of Honble Supreme Court in the case of DCIT(Exemption) Vs. Kalinga Institute of Industrial Technology | (2023) 151 taxmann.com.434(SC)/(2023)293 taxmann 493(SC)/(2023) 454 ITR 582(SC) dated 01-05-2023 - wherein the Hon’ble High Court set aside the notice issued under section 143(2) in case of Assessee on the ground that jurisdiction Officer had not adjudicated upon returns as jurisdiction had been changed after returns were filed, since records revealed that Assessee had participated pursuant to notice issued u/s 142(1) an…

Jodhpur Estate, Khagra vs. DCIT, Cir-42, Murshidabad, Murshadabad

In the result, both the appeals of the assessee are hereby allowed for statistical purposes

ITA 690/KOL/2023[2015-16]Status: DisposedITAT Kolkata16 Oct 2023AY 2015-16

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleita Nos. 690 & 691/Kol/2023 Assessment Year: 2015-16 & 2016-17 Jodhpur Estate Dcit, Circle-42, Murshidabad 24/33/13, Joy Chand Road, Khagra- Vs. 742103, West Bengal Pan: Aajfj 4751 A (Appellant) (Respondent) Present For: Appellant By : Shri K.M. Roy, Ar Respondent By : Shri Kallol Mistry, Jcit Date Of Hearing : 06.09.2023 Date Of Pronouncement : 16.10.2023 O R D E R Per Sonjoy Sarma, Jm: Both The Appeals Are Filed By The Assessee By Challenging Two Separate Orders Passed By Ld. Cit(A), Nfac Dated 15.06.2023 For A.Y. 2015-16 & 2016-17 Respectively By Raising Common Grounds Of Appeal For Both The Assessment Year Which Are As Under:

For Appellant: Shri K.M. Roy, ARFor Respondent: Shri Kallol Mistry, JCIT
Section 127Section 143(2)Section 143(3)Section 43CSection 50C

…now may kindly be dismissed. In this context, reference may kindly be made to the decision of Honble Supreme Court in the case of DCIT(Exemption) Vs. Kalinga Institute of Industrial Technology | (2023) 151 taxmann.com.434(SC)/(2023)293 taxmann 493(SC)/(2023) 454 ITR 582(SC) dated 01-05-2023 - wherein the Hon’ble High Court set aside the notice issued under section 143(2) in case of Assessee on the ground that jurisdiction Officer had not adjudicated upon returns as jurisdiction had been changed after returns were filed, since records revealed that Assessee had participated pursuant to notice issued u/s 142(1) an…