Gita Devi Aggarwal v. CIT

82 ITR 824Supreme Court of India1971#1740 most cited

What is Gita Devi Aggarwal v. CIT authority for?

The Commissioner, while exercising revisional powers under Section 33B of the 1922 Act (analogous to Section 263 of the 1961 Act), must provide the assessee with an opportunity of being heard, even if a formal notice is not explicitly prescribed. Failure to adhere to these principles of natural justice vitiates the revisional order.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2025.

Also referred to as

Gita Devi Aggarwal v. CIT · CIT v. Electro House · 82 ITR 824 · Section 263 revision · Section 33B (1922 Act) · opportunity of being heard · principles of natural justice · notice vs opportunity · revisional jurisdiction · vitiates order · erroneous and prejudicial

Sections most often in play

Section 263Section 147Section 143(3)Section 148Section 142(1)Section 143(2)Section 250Section 68

Issues it is cited on

revision under section 263section 33malabar industrialsection 34erroneous and prejudicialshort term capital gainsection 263service of noticesection 26opportunity of being heardsection 11section 80

Judgments citing Gita Devi Aggarwal v. CIT

BHARGAB ENGINEERING WORKS,HOWRAH vs. PCIT, CENTRAL KOLKATA 2, , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1161/KOL/2025[2018-2019]Status: DisposedITAT Kolkata28 Nov 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 133ASection 143(3)Section 147Section 148Section 263

…ich had led the Tribunal to interfere with the order of the Commissioner seems to be contrary to the settled position in law, as indicated above and the two decisions of this Court in Gita Devi Aggarwal v. CIT [1970] 76 ITR 496 and CIT v. Electro House [1971] 82 ITR 824. The Tribunal in its order had not recorded any finding that in course of the suo motu revisional proceedings, hearing of which was spread over many days and attended to by the authorized representative of the assessee, opportunity of hearing was not afforded to the assessee and that the assessee was denied an opportunity to contest the facts on t…

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 152/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Nov 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

For Appellant: Shri V.K. Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 148

…SC) while upholding the mandatory requirement for adhering to the principles of natural justice, in any proceedings by a quasi-judicial authority also referred to the decision in the case of the C.I.T., West Bengal, II, Calcutta Vs. M/s. Electro House, (1972) 82 ITR 824 (SC), wherein it was held and observed that a breach of principles of natural justice effects the legality of the order. Any contravention of the principles of natural justice vitiates the order passed by the authority. Accordingly, the Hon’ble Apex Court has ruled that it is 22 ITO/ITO-3(1), Raipur (C.G.) Vs. Rahul Kathuria ITA Nos. 151 & 152/RPR…

INCOME TAX OFFICER, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 151/RPR/2025[2018-19]Status: DisposedITAT Raipur26 Nov 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

For Appellant: Shri V.K. Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 148

…SC) while upholding the mandatory requirement for adhering to the principles of natural justice, in any proceedings by a quasi-judicial authority also referred to the decision in the case of the C.I.T., West Bengal, II, Calcutta Vs. M/s. Electro House, (1972) 82 ITR 824 (SC), wherein it was held and observed that a breach of principles of natural justice effects the legality of the order. Any contravention of the principles of natural justice vitiates the order passed by the authority. Accordingly, the Hon’ble Apex Court has ruled that it is 22 ITO/ITO-3(1), Raipur (C.G.) Vs. Rahul Kathuria ITA Nos. 151 & 152/RPR…

MUTHYALA SURYABABU,BENGALURU vs. PR. COMMISSIONER OF INCOME TAX, BANGALORE-1, BANGALORE

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 854/BANG/2025[2020-21]Status: DisposedITAT Bangalore15 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Shri Murali Mohan, CIT DR
Section 14Section 263Section 55

…justice. Reference in this regard may be illustratively made to the decisions of this Court in Gita Devi Aggarwal vs. Commissioner of Income Tax, West Bengal and others [1970] 76 ITR 496and in The C.I.T., West Bengal, II, Calcutta v. M/s Electro House [1971] 82 ITR 824. Paragraph 4 of the decision in The C.I.T., West Bengal, II, Calcutta v. M/s Electro House (supra) being illumination of the issue indicated above may be usefully reproduced hereunder: "This section unlike Section 34 does not prescribe any notice to be given. It only requires the Commissioner to give an opportunity to the assessee of being heard.…

KRISHNA KUMAR KEDIA ,KOLKATA vs. ITO, WARD 30(1), , KOLKATA

Appeal of the assessee is dismissed

ITA 888/KOL/2025[2011-2012]Status: DisposedITAT Kolkata26 Aug 2025AY 2011-2012
Section 143(2)Section 144Section 153(3)Section 250Section 251(1)(a)Section 68

…notice. It was held by an Appellate Bench of the High Court that service was not properly effected, and appeal against the decision of the Appellate Bench was dismissed by the Supreme Court Another judgment of the Supreme Court, C.I.T. v. Electro House [1971] 82 ITR 824 on the point of service of notice has been referred to on behalf of the appellant. In that judgment, delivered in the context of Section 33B of the 1922 Act, the question which was examined by the Supreme Court was whether the Commissioner before assuming jurisdiction to proceed against an assessee was required to give any notice or not. This deci…

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…tainable in law and the said finding must be recorded. CIT cannot remand the matter to the Assessing Officer to decide whether the findings recorded are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…tainable in law and the said finding must be recorded. CIT cannot remand the matter to the Assessing Officer to decide whether the findings recorded are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…tainable in law and the said finding must be recorded. CIT cannot remand the matter to the Assessing Officer to decide whether the findings recorded are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…tainable in law and the said finding must be recorded. CIT cannot remand the matter to the Assessing Officer to decide whether the findings recorded are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…tainable in law and the said finding must be recorded. CIT cannot remand the matter to the Assessing Officer to decide whether the findings recorded are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ssing Officer to decide whether the findings recorded Page 51 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ssing Officer to decide whether the findings recorded Page 51 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ssing Officer to decide whether the findings recorded Page 51 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ssing Officer to decide whether the findings recorded Page 51 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ssing Officer to decide whether the findings recorded Page 51 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ssing Officer to decide whether the findings recorded Page 51 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ssing Officer to decide whether the findings recorded Page 51 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 are erroneous.”Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

SHRI. SANTHAKUMAR DAMODARAN NADAR,TRIVANDRUM vs. THE ITO, WARD -1(3), TRIVANDRUM

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

ITA 950/COCH/2022[2017-18]Status: HeardITAT Cochin20 May 2024AY 2017-18

Bench: Shri Sanjay Arora, Am & Shri Soundararajan K, Jm

For Appellant: Sri. R.Krishnan, CAFor Respondent: Sri. Sanjit Kumar Das, CIT-DR
Section 143(3)Section 263

…CIT to the decision in CIT v. Amitabh Bachchan [2016] 384 ITR 200 (SC) for seeking said extension, is misplaced. The Apex Court in that case reiterated the law explained by it in Gita Devi Agarwal v. CIT [1970] 76 ITR 496 (SC) and CIT v. Electro House [1971] 82 ITR 824 (SC), that the notice u/s.263 is not a jurisdictional notice and, therefore, the scope of revision, subject to grant of opportunity, is not limited to the said notice. The question here is not of the subject matter of the said notice, but whether the impugned assessment could be, 5 | P a g e Santhakumar Damodaran Nadar v. ITO given the limitation…

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

ITA 178/PAT/2023[2018-19]Status: DisposedITAT Patna13 May 2024AY 2018-19

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

For Appellant: Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, AdvFor Respondent: Md. A.H. Chowdhary, CIT, D/R
Section 132Section 133ASection 153ASection 263

…ainable in law and the said finding must be recorded. CIT cannot remand the matter to the Assessing Officer to decide whether the findings recorded are erroneous.” Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

GYAN INFRABUILD PVT. LTD,VARANASI vs. ACIT CENTRAL CIRCLE-03, PATNA

In the result, all the appeals of the assessee for Assessment Year

ITA 177/PAT/2023[2017-18]Status: DisposedITAT Patna13 May 2024AY 2017-18

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 175 To 178/Pat/2023 Assessment Year: 2015-16 To 2018-19 Gyan Infrabuild Private Limited Principal Commissioner Of Awlespur, Kandwa Vs Income-Tax (Central), Patna Varanasi - 221006 [Pan: Aaecg0509Mc] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, Adv. Revenue By : Md. A.H. Chowdhary, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate & Identical Orders Of The Learned Principal Commissioner Of Income Tax (Central), Patna (Hereinafter The “Ld. Pr. Cit”) Even Dt. 26/03/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015-16 To 2018-19. 2. The Registry Has Pointed Out That There Is A Delay Of 14 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. Relevant Content Of The Petition Dt. 08/06/2023 Is Extracted For Ready Reference:- “…….. 1. That We Had Received An Order U/S 263 Passed By Id Principal Commissioner Of Income-Tax, Central Circle, Patna On 26.03.2022. 2

For Appellant: Shri S.C. Aggrawal, Sr. Adv. & Shri Manish Rastogi, AdvFor Respondent: Md. A.H. Chowdhary, CIT, D/R
Section 132Section 133ASection 153ASection 263

…ainable in law and the said finding must be recorded. CIT cannot remand the matter to the Assessing Officer to decide whether the findings recorded are erroneous.” Further the Hon’ble Apex Court in its judgment in the case of CIT vs. Electro House reported in 82 ITR 824, had held that “the CIT before reaching his decision and not before commencing his enquiry is to give the assessee an opportunity of being heard and make or cause to make such enquiry as he deems necessary”. We note that in the instant case the learned PCIT before reaching his decision that the documents found, belongs to the assessee had made no…

Showing 1–20 of 66 · Page 1 of 4