Hota& Co. v. Commissioner of Income-tax

168 Taxmann 313Supreme Court of India2008#16942 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Also reported as

215 CTR 481301 ITR 184

Issues it is cited on

principal chief commissioner of income-taxpeak credit theorythird party informationfaceless assessment schemesection 120section 2(14)section 151aorder under section 148a(d)live linksection 260section 260aborrowed satisfaction

Judgments citing Hota& Co. v. Commissioner of Income-tax

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…only in pursuance with notice issued by Asstt. CIT under section 143(2), who had no jurisdiction over assessee at relevant time, such assessment order was liable to be set aside. L.N. Hota& Co. vs. Commissioner of Income-tax [2008] 168 Taxman 313 (SC)/[2008] 301 ITR 184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008] Section 143 of the Income-tax Act, 1961 Assessment Issue of notice Assessment year 1997-98 - Pursuant to a notice under section 148, assessee filed its return - Thereafter Assessing Officer issued a notice under section 142(1) and completed assessment estimating income of assessee from business by applyin…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…only in pursuance with notice issued by Asstt. CIT under section 143(2), who had no jurisdiction over assessee at relevant time, such assessment order was liable to be set aside. L.N. Hota& Co. vs. Commissioner of Income-tax [2008] 168 Taxman 313 (SC)/[2008] 301 ITR 184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008] Section 143 of the Income-tax Act, 1961 Assessment Issue of notice Assessment year 1997-98 - Pursuant to a notice under section 148, assessee filed its return - Thereafter Assessing Officer issued a notice under section 142(1) and completed assessment estimating income of assessee from business by applyin…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…only in pursuance with notice issued by Asstt. CIT under section 143(2), who had no jurisdiction over assessee at relevant time, such assessment order was liable to be set aside. L.N. Hota& Co. vs. Commissioner of Income-tax [2008] 168 Taxman 313 (SC)/[2008] 301 ITR 184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008] Section 143 of the Income-tax Act, 1961 Assessment Issue of notice Assessment year 1997-98 - Pursuant to a notice under section 148, assessee filed its return - Thereafter Assessing Officer issued a notice under section 142(1) and completed assessment estimating income of assessee from business by applyin…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commssioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Hota& Co. v. Commissioner of Income-tax (168 Taxmann 313) — Cited in 5 Judgments | BharatTax