Dy. CIT v. Jaya Publications

123 ITD 53Income Tax Appellate Tribunal2010#9339 most cited

What is Dy. CIT v. Jaya Publications authority for?

When an appellate authority sets aside an assessment without giving specific directions to redo the assessment, the Assessing Officer cannot proceed further in the matter.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2025.

Also referred to as

Dy. CIT v. Jaya Publications · 123 ITD 53 · ITAT · assessment set aside · no direction for fresh assessment · AO jurisdiction · appellate order

Sections most often in play

Section 134Section 144Section 264

Issues it is cited on

section 143(l)(a)compensatory interestsection 243section 262time barred assessmentsection 2(40)section 89section 208section 210section 115jaasection 140asection 90a

Judgments citing Dy. CIT v. Jaya Publications

Changappa Pemmaiah Biddamada, Bilur, Ponnappasanthe, Virajpet Taluk, Kodagu vs. Income Tax Officer, Ward, Madikeri

In the result, the appeal filed by the assessee is allowed

ITA 600/BANG/2025[2017-18]Status: DisposedITAT Bangalore13 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Shri Sriram, V Rao, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 144Section 264

…en set aside, the AO cannot take advantage of passing remark/observation on the Tribunal order so as to frame fresh asst. on the same issue. Our view has been fortified by the order of the Chennai Bench of the Tribunal in the case of DCIT Vs. Jaya Publication 123 ITD 53, wherein it is held that when the CIT(A) set aside asst. which means he actually quashed the asst. since he has not given any direction to redo asst. As such, the AO has no jurisdiction to pass any further order order and he has to be duty bound to follow the direction of the CIT(A) and therefore cannot sit over the order of CIT(A), which is the s…

M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Kochi vs. ACIT Central Circle -2, Kochi

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…obtains no longer. Why, the Tribunal in some cases has gone to the extent of saying that in the absence of specific directions while setting aside, the assessing authority cannot proceed further in the matter of assessment (Dy. CIT v. Jaya Publications [2010] 123 ITD 53 (Chenn); Jaya Prakash v. ITO [2022] 192 ITD 316 (Bang)). .As such, whether accompanied by a direction/s by the appellate authority for fresh assessment or otherwise, the original order, since set aside, obtains no longer, and neither can any demand, consequently, be attributed thereto, which could be said to have been modified in appeal. 4.7 We m…

M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Kochi vs. ACIT Central Circle 2, Kochi

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…obtains no longer. Why, the Tribunal in some cases has gone to the extent of saying that in the absence of specific directions while setting aside, the assessing authority cannot proceed further in the matter of assessment (Dy. CIT v. Jaya Publications [2010] 123 ITD 53 (Chenn); Jaya Prakash v. ITO [2022] 192 ITD 316 (Bang)). .As such, whether accompanied by a direction/s by the appellate authority for fresh assessment or otherwise, the original order, since set aside, obtains no longer, and neither can any demand, consequently, be attributed thereto, which could be said to have been modified in appeal. 4.7 We m…

M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Kochi vs. ACIT Central Circle -2, Kochi

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…obtains no longer. Why, the Tribunal in some cases has gone to the extent of saying that in the absence of specific directions while setting aside, the assessing authority cannot proceed further in the matter of assessment (Dy. CIT v. Jaya Publications [2010] 123 ITD 53 (Chenn); Jaya Prakash v. ITO [2022] 192 ITD 316 (Bang)). .As such, whether accompanied by a direction/s by the appellate authority for fresh assessment or otherwise, the original order, since set aside, obtains no longer, and neither can any demand, consequently, be attributed thereto, which could be said to have been modified in appeal. 4.7 We m…

M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Ernakulam vs. ACIT Central Circle-2, Kochi

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…obtains no longer. Why, the Tribunal in some cases has gone to the extent of saying that in the absence of specific directions while setting aside, the assessing authority cannot proceed further in the matter of assessment (Dy. CIT v. Jaya Publications [2010] 123 ITD 53 (Chenn); Jaya Prakash v. ITO [2022] 192 ITD 316 (Bang)). .As such, whether accompanied by a direction/s by the appellate authority for fresh assessment or otherwise, the original order, since set aside, obtains no longer, and neither can any demand, consequently, be attributed thereto, which could be said to have been modified in appeal. 4.7 We m…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6214/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jan 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6211/DEL/2015 [A.Y. 2007-08] ITA No. 6212/DEL/2015 [A.Y. 2008-09] ITA No. 6213/DEL/2015 [A.Y. 2009-10] ITA No. 6214/DEL/2015 [A.Y. 2010-11] The Dy. C.I.T. Vs. Chotti Leasing & Finance Pvt Ltd Central Circle-26 2-D, MIG DDA Flats New Delhi Gulabi Bagh, New Delhi PAN: AABCC 8851 H CO No. 458/DEL/2015 (ITA No. 6211/DEL/2015 [A.Y. 2007-08]) CO No. 459/DEL/2015 (ITA No. 6212/DEL/2015 [A.Y. 2008-09]) CO No. 4/DEL/2015 (ITA No. 6213/DEL/2015 [A.Y. 2009-10])…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6213/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Jan 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6211/DEL/2015 [A.Y. 2007-08] ITA No. 6212/DEL/2015 [A.Y. 2008-09] ITA No. 6213/DEL/2015 [A.Y. 2009-10] ITA No. 6214/DEL/2015 [A.Y. 2010-11] The Dy. C.I.T. Vs. Chotti Leasing & Finance Pvt Ltd Central Circle-26 2-D, MIG DDA Flats New Delhi Gulabi Bagh, New Delhi PAN: AABCC 8851 H CO No. 458/DEL/2015 (ITA No. 6211/DEL/2015 [A.Y. 2007-08]) CO No. 459/DEL/2015 (ITA No. 6212/DEL/2015 [A.Y. 2008-09]) CO No. 4/DEL/2015 (ITA No. 6213/DEL/2015 [A.Y. 2009-10])…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6212/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6211/DEL/2015 [A.Y. 2007-08] ITA No. 6212/DEL/2015 [A.Y. 2008-09] ITA No. 6213/DEL/2015 [A.Y. 2009-10] ITA No. 6214/DEL/2015 [A.Y. 2010-11] The Dy. C.I.T. Vs. Chotti Leasing & Finance Pvt Ltd Central Circle-26 2-D, MIG DDA Flats New Delhi Gulabi Bagh, New Delhi PAN: AABCC 8851 H CO No. 458/DEL/2015 (ITA No. 6211/DEL/2015 [A.Y. 2007-08]) CO No. 459/DEL/2015 (ITA No. 6212/DEL/2015 [A.Y. 2008-09]) CO No. 4/DEL/2015 (ITA No. 6213/DEL/2015 [A.Y. 2009-10])…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6211/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Jan 2023AY 2007-08

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6211/DEL/2015 [A.Y. 2007-08] ITA No. 6212/DEL/2015 [A.Y. 2008-09] ITA No. 6213/DEL/2015 [A.Y. 2009-10] ITA No. 6214/DEL/2015 [A.Y. 2010-11] The Dy. C.I.T. Vs. Chotti Leasing & Finance Pvt Ltd Central Circle-26 2-D, MIG DDA Flats New Delhi Gulabi Bagh, New Delhi PAN: AABCC 8851 H CO No. 458/DEL/2015 (ITA No. 6211/DEL/2015 [A.Y. 2007-08]) CO No. 459/DEL/2015 (ITA No. 6212/DEL/2015 [A.Y. 2008-09]) CO No. 4/DEL/2015 (ITA No. 6213/DEL/2015 [A.Y. 2009-10])…

DCIT, New Delhi vs. M/S Shrey Infradevelopers Pvt. Ltd., New Delhi

In the result, the appeal filed by the Revenue in ITA No

ITA 6229/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Aug 2021AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy[A.Y 2010-11]

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 143(3)Section 147Section 148Section 250Section 264Section 4

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. MADHUMITA ROY, JUDICIAL MEMBER [A.Y 2010-11] The Dy. C.I.T Vs. M/s Shrey Infradevelopers [P] Ltd Central Circle -18 2-D, MIG, DDA Flats New Delhi Gulabi Bagh, New Delhi PAN : AAKCS 4315 F CO No. 468/DEL/2015 (A/o ITA No. 6229/DEL/2015 [A.Y 2010-11]) M/s Shrey Infradevelopers [P] Ltd Vs. The Dy. C.I.T 2-D, MIG, DDA Flats Circle 27(2) Gulabi Bagh, New Delhi New Delhi PAN : AAKCS 4315 F [Appellant] [Respondent] Date of Hearing : 09.08.2021 Date of Pronouncemen…

DCIT, New Delhi vs. M/S Sam Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 6218/DEL/2015[2008-09]Status: DisposedITAT Delhi20 Feb 2020AY 2008-09

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblethe Dcit, Vs Sam Portfolio Pvt. Ltd., Circle – 18, 5/5761, Dev Nagar, Jhandewalan, Karol Bagh, Near Yes Bank New Delhi Atm, New Delhi – 110 005 (Pan : Aahcs 6810 N) (Appellant) (Respondent) Co No. 403/Del/2015 (Arising Out Of Ita No. 6218/Del/2015) ( Assessment Year – 2008-09 ) Sam Portfolio Pvt. Ltd., Vs The Dcit, 5/5761, Dev Nagar, Circle – 18, Karol Bagh, Near Yes Bank Jhandewalan, Atm, New Delhi – 110 005 New Delhi (Pan : Aahcs 6810 N) (Appellant) (Respondent) Assessee By Sh. H. K. Chaudhari, Cit-D.R. Revenue By Dr. Rakesh Gupta, Advocate Date Of Hearing 18.02.2020 Date Of Pronouncement 20.02.2020

Section 132Section 132ASection 133ASection 143(3)Section 147Section 148Section 153CSection 264

…ITA No.6218/Del/2015 & CO No.403/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER The DCIT, Vs SAM Portfolio Pvt. Ltd., Circle – 18, 5/5761, Dev Nagar, Jhandewalan, Karol Bagh, Near Yes Bank New Delhi ATM, New Delhi – 110 005 (PAN : AAHCS 6810 N) (APPELLANT) (RESPONDENT) CO No. 403/DEL/2015 (Arising out of ITA No. 6218/DEL/2015) ( Assessment Year – 2008-09 ) SAM Portfolio Pvt. Ltd., Vs The DCIT, 5/5761, Dev Nagar, Circle – 18, Karol Bagh, Near Yes Bank Jhandewalan, ATM, New Delhi – 110 005 New Delhi (PA…

Dy. CIT v. Jaya Publications (123 ITD 53) — Cited in 11 Judgments | BharatTax