GKN Driveshaft (India) Ltd. v. ITO

252 ITR 19Supreme Court of India2003#7790 most cited

What is GKN Driveshaft (India) Ltd. v. ITO authority for?

Proceedings initiated under Section 148 and completed under Section 143(3)/147, when found to be in violation of settled law, are liable to be quashed. Assessments made in clear violation of High Court orders can be barred by limitation.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Also referred to as

GKN Driveshaft India Ltd v ITO · Section 148 · Section 143(3) · Section 147 · reassessment proceedings · assessment order · violation of law · limitation · Supreme Court decision

Judgments citing GKN Driveshaft (India) Ltd. v. ITO

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Ronald Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…iating proceedings u/s 148 and completing the assessment u/s 143(3)/147 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the settled law laid down by the Hon'ble Supreme court in case of GKN Driveshaft (India) Ltd. Vs. ITO [2003] 252 ITR 19 (SC). 2. That, the Ld. Dy Commissioner erred in law and facts by passing the assessment order on 26.03.2013 and the Ld. CTT(A)-l, Bhubaneswar confirming the same is in clear violation of the order dated 15.12.2009 by the Hon'ble High Court of Odisha and hence, the assessment made on 26.03.2013 is barred by limitation. 3. That, the Ld. Dy Commiss…