G.N.Mohan Raju v. ITO

167 TTJ 236Income Tax Appellate Tribunal2015#23025 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2025.

Judgments citing G.N.Mohan Raju v. ITO

Mahendra Sharma, Jaipur vs. ITO, Ward-3(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 654/JPR/2023[2011-12]Status: DisposedITAT Jaipur25 Mar 2025AY 2011-12
For Appellant: Shri Sarwan Kumar Gupta, AdvFor Respondent: Shri Anup Singh, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250Section 68

…JAIPUR- ITAT, JAIPUR Held: Reassessment order jurisdictional passed by the AO u/s 147 without issuance of statutory notice u/s 143(2) is not sustainable in law – 1.8 G. N. Mohan Raju V/s Income-tax Officer [2015] 57 taxmann.com 415 (Bangalore - Trib.) [2015] 167 TTJ 236 (Bangalore – Trib.)] Held: assessee requested vide Assessing Officer to treat original return as one in response to section 148 proceeding, notice under section 143(2) was mandatory; otherwise re- assessment would be bad in law [CIT v Alstom T & D India Ltd. (2014) 45 taxmann.com 424 (Mad)] See also. 9 ITA No. 654/JPR/2023 Mahendra Sharma vs. IT…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…the case of Marlabs Innovations Pvt.Ltd. (sucdessor of Marlabs Software Pvt.Ltd.) vs. DCIT in ITA No. 457/Bamg/2019 14 IT(IT)A Nos. 120 & 121/Bang/2022 Bangalore Narayan Das vii. ITAT Bangalore Tribunal in the case of G.N.Mohan Raju v. ITO reported in [2015] 167 TTJ 236. 7.4. On the contrary, the Ld.DR submitted that the assessee had participated in the assessment order and therefore, as per section 292BB of the Act, it is just a mere procedural irregularity and the non issuance of notice u/s. 143(2) of the Act by the AO of International Taxation, Ward-1(1) cannot make the entire assessment to be void ab initio.…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…the case of Marlabs Innovations Pvt.Ltd. (sucdessor of Marlabs Software Pvt.Ltd.) vs. DCIT in ITA No. 457/Bamg/2019 14 IT(IT)A Nos. 120 & 121/Bang/2022 Bangalore Narayan Das vii. ITAT Bangalore Tribunal in the case of G.N.Mohan Raju v. ITO reported in [2015] 167 TTJ 236. 7.4. On the contrary, the Ld.DR submitted that the assessee had participated in the assessment order and therefore, as per section 292BB of the Act, it is just a mere procedural irregularity and the non issuance of notice u/s. 143(2) of the Act by the AO of International Taxation, Ward-1(1) cannot make the entire assessment to be void ab initio.…

G.N.Mohan Raju v. ITO (167 TTJ 236) — Cited in 3 Judgments | BharatTax