Ghanshyam Das v. Regional Assistant Commissioner of S.T

51 ITR 557Supreme Court of India1964#21017 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2024.

Judgments citing Ghanshyam Das v. Regional Assistant Commissioner of S.T

Smt. Varshaben Paras Jani(L.H. of Shri Paras Chunilal Jani), Ahmedabad vs. ACIT, Circle-5(1), Ahmedabad

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

ITA 536/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Feb 2024AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 536/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2012-13)

For Respondent: Shri Sudhendu Das, CIT. DR

Section 143(3)Section 148Section 292B

…ssessee, which he could abandon. Want of a notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and failure to give the requisite notice shall deprive the Assessing Officer of his jurisdiction as held in Ghansham Dass (1964) 51 ITR 557 (SC); Brij Bushan Lal v. CIT 81 ITR 497 (Punj); T.A. George v. Ag. ITO 153 ITR 721 (Ker); and CIT v. Hindusthan Steel Ltd , The Income Tax Officer and Ors. vs. Sukhini P. Modi and Ors. (19.01.2007 - ITAT Ahmedabad) : MANU/IB/5013/2007. 10. We have therefore, no hesitation in coming to the conclusion that the impugned notice dated 31.03.2021 admitt…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 2817/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Oct 2018AY 2003-04

Bench: Shri Sudhanshu Srivastava & Shri Anandee Nath Misshra

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shefali Swaroop, CIT (DR)

Section 132Section 139Section 142Section 143(1)Section 143(2)Section 153ASection 276DSection 37(1)Section 43Section 43B

…her Page 4 of 23 ITA No.-2817/Del/2012. as far as abatement of pending assessment u/s 153A is concerned, the word “pending” has already been judicially considered by the constitution Bench of Hon’ble Apex Court in the case of Ghansyamdass v/s. Regional ACST 51 ITR 557 SC wherein it has been held as under:- “The assessment proceedings must be held to the pending from the time and the said proceedings are initiated until they are terminated by a final order of assessment. 6. The Hon’ble Supreme Court in the case of Rajesh Jhaveri Stock Brokers v/s CIT 291 ITR 500 SC has held that processing of the return u/s 14…

Assistant Commissioner of Income-Tax vs. Kakade Infrastructure Pvt. Ltd., Pune

In the result, appeal of the Revenue is dismissed

ITA 854/PUN/2015[2010-11]Status: DisposedITAT Pune20 Jun 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri HarikrishanFor Respondent: Shri Rajeev Kumar &

Section 131Section 139(1)Section 143(2)Section 143(3)Section 148

…f the assessment proceedings in respect of that income and /or issue are still pending and have not yet culminated in a final order. This question came up for consideration before the Supreme Court in the case of Ghanshyamdas Vs. Regional Assistant CST [1964] 51 ITR 557. Relying on the decision of Calcutta High Court in the case of Lachhiram Basantlal, In re [1931] ILR 58 Cal.909; AIR 1931 Cal 545 and of the Judicial Committee in Sir Rajendranath Mukherjee Vs. CIT [1934] 2 ITR 71 (PC), it was laid down that if assessment proceedings have been initiated, income cannot be said to have escaped assessment until a fin…

Commissioner of Income Tax-II vs. M/s.Kumar Raja Associates

The appeals stand dismissed

ITTA/160/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 144Section 153Section 250Section 254Section 263Section 264

…by limitation. The same is thus quashed. The ground Nos. 1 to 3 are thus decided in favour of the assessee.” 6. Taking into consideration the decision of the Supreme Court in the case of Ghanshyam Das vs. Regional Assistant Commissioner of S.T. (1964) 51 ITR 557 (Sc) and the decision of the Allahabad High Court in the case of S.P. Kochar vs. ITO, (1984) 145 ITR 255,264 (All.), in our considered opinion, the Tribunal has not committed any error. 7. The issue is answered in favour of the assessee and against the department. 8. The appeals stand dismissed. A copy of this order be placed i…