Indian Bank v. Manilal Govindji Khona

3 SCC 712Reported decision2015#4562 most cited

What is Indian Bank v. Manilal Govindji Khona authority for?

An assessment order passed under section 147 that is a nullity in the eyes of the law cannot be revised by the Commissioner invoking powers under section 263.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Indian Bank v. Manilal Govindji Khona · section 147 · section 263 · nullity · void assessment order · revisionary powers · Commissioner of Income Tax · void order · assessment proceedings

Sections most often in play

Section 147Section 148Section 151Section 263Section 10(37)Section 143(3)Section 145A(b)Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)doctrine of mergersection 10(37)enhanced compensationsection 197

Judgments citing Indian Bank v. Manilal Govindji Khona

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d] 27 Infact, in the aforesaid decision reliance has been placed on the following judgments of the Hon’ble Apex Court: i) AIR 1954 SC 340 Kiran Singh and Others v. Chaman Pawan and Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 8…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d] 27 Infact, in the aforesaid decision reliance has been placed on the following judgments of the Hon’ble Apex Court: i) AIR 1954 SC 340 Kiran Singh and Others v. Chaman Pawan and Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 8…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d] 27 Infact, in the aforesaid decision reliance has been placed on the following judgments of the Hon’ble Apex Court: i) AIR 1954 SC 340 Kiran Singh and Others v. Chaman Pawan and Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 8…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d] 27 Infact, in the aforesaid decision reliance has been placed on the following judgments of the Hon’ble Apex Court: i) AIR 1954 SC 340 Kiran Singh and Others v. Chaman Pawan and Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 8…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d] 27 Infact, in the aforesaid decision reliance has been placed on the following judgments of the Hon’ble Apex Court: i) AIR 1954 SC 340 Kiran Singh and Others v. Chaman Pawan and Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 8…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d] 27 Infact, in the aforesaid decision reliance has been placed on the following judgments of the Hon’ble Apex Court: i) AIR 1954 SC 340 Kiran Singh and Others v. Chaman Pawan and Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 8…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…d] 27 Infact, in the aforesaid decision reliance has been placed on the following judgments of the Hon’ble Apex Court: i) AIR 1954 SC 340 Kiran Singh and Others v. Chaman Pawan and Others ii) (1990) 1 SCC 193 Sushil Kumar Mehta v. Gobind Ram Bohra iii) (2015) 3 SCC 712. Indian Bank v. Manilal Govindji Khona iv) AIR 1975 SC 2065 Superintendent of Taxes v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 8…

MERCY EDUCATION TRUST,CHENNAI vs. ITO, NCW-19(6), CHENNAI

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

ITA 2231/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT
Section 10Section 139Section 147Section 148Section 250Section 272A(2)(e)Section 273B

…1 -: 18. The Mumbai bench of this Tribunal made a reference to another decision of the Hon’ble Supreme Court in the case of Sushil Kumar Mehta v. Gobind Ram Bohra, (1990) 1 SCC 193 and the decisions in the case of Indian Bank v. Manilal Govindji Khona (2015) 3 SCC 712. The Mumbai bench also held that if order of assessment passed u/s 147 of the Act was nullity in the eyes of law then that order cannot be revised by invoking powers u/s 263 of the Act by CIT. The Mumbai Bench has in this regard placed reliance on the decision of Delhi bench of the Tribunal in the case of Krishna Kumar Saraf v. CIT in ITA NO.4562/D…

THOMAS VICTOR,CHENNAI vs. INCOME TAX OFFICER, NON CORP WARD 19(6), CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2987/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Oct 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.R. Venkata Raman, CA
Section 139Section 147Section 148Section 148ASection 151ASection 271D

…s." 18. The Mumbai bench of this Tribunal made a reference to another decision of the Hon’ble Supreme Court in the case of Sushil Kumar Mehta v. Gobind Ram Bohra, (1990) 1 SCC 193 and the decisions in the case of Indian Bank v. Manilal Govindji Khona (2015) 3 SCC 712. The Mumbai bench also held that if order of assessment passed u/s 147 of the Act was nullity in the eyes of law then that order cannot be revised by invoking powers u/s 263 of the Act by CIT. The Mumbai Bench has in this regard placed reliance on the decision of Delhi bench of the Tribunal in the case Thomas Victor :: 12 :: of Krishna Kumar Sa…

THE CHENNAI CO-OP. SOCIETIES EMPLOYEES CO-OP. AND SOCIETY LTD.,CHENNAI vs. PCIT-8, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1157/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Suresh, CAFor Respondent: Mr.Bipin C.N., CIT
Section 139(1)Section 144BSection 148Section 151ASection 263Section 80ASection 80P

…ision of the Hon’ble Supreme Court in the case of Sushil Kumar Mehta v. Gobind Ram Bohra, (1990) 1 SCC 193 and the decisions in the case of The Chennai Co-op. Societies- Employees Co-op. T & C Society Ltd :: 8 :: Indian Bank v. Manilal Govindji Khona (2015) 3 SCC 712. The Mumbai bench also held that if order of assessment passed u/s 147 of the Act was nullity in the eyes of law then that order cannot be revised by invoking powers u/s 263 of the Act by CIT. The Mumbai Bench has in this regard placed reliance on the decision of Delhi bench of the Tribunal in the case of Krishna Kumar Saraf v. CIT in ITA NO.45…

HYUNDAI TRANSYS INC,REPUBLIC OF KOREA vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

Appeal of the assessee is allowed

ITA 338/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jul 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.338/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) Hyundai Transys Inc, Vs. The Deputy Commissioner Of 105, Sindang Income Tax, 1 Ro Seongyeon, International Tax, Myeon, Corporate Circle 1(1) Seosan, Ccn 356851 Chennai. Korea.

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. ARV Srinivasan, IRS, Addl.CIT
Section 143(3)Section 144C(5)Section 195Section 5Section 5(2)Section 9Section 9(1)(i)

…sdiction is a legislative function and cannot be conferred by consent of petitioner. An issue of jurisdiction can be raised at any time even in appeal or execution. Reliance in this regard could usefully be made to Indian Bank v. Manilal Govindji Khona [2015] 3 SCC 712. Paras 22 of the said judgment read as under: "22. In Sushil Kumar Mehta case [Sushil Kumar Mehta v. Gobind Ram Bohra, [1990] 1 SCC 193] this Court has elaborately considered the relevant factual and legal aspect of the case and has laid down the law at para 10, after referring to its earlier decision of a four-Judge Bench of this Court speaking th…

ITO, WARD-6(1), KOLKATA vs. M/S DANIEL COMMODITIES PVT. LTD., KOLKATA

ITA 645/KOL/2020[2009-10]Status: DisposedITAT Kolkata07 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.645/Kol/2020 Assessment Year: 2009-10 Ito, Ward-6(1), Kolkata………..…….......................…...……………....Appellant Vs. M/S Daniel Commodities Pvt. Ltd…..........…..........................…..…..... Respondent 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] C.O. 4/Kol/2023 (A/O I.T.A. No.645/Kol/2020) Assessment Year: 2009-10 M/S Daniel Commodities Pvt. Ltd…………….....................…..…..... Cross-Objector 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] Vs Ito, Ward-6(1), Kolkata …………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : February 23, 2024 Date Of Pronouncing The Order : May 07, 2024

Section 143(1)Section 144Section 147Section 148Section 151Section 250Section 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A. No.645/Kol/2020 Assessment Year: 2009-10 ITO, Ward-6(1), Kolkata………..…….......................…...……………....Appellant vs. M/s Daniel Commodities Pvt. Ltd…..........…..........................…..…..... Respondent 6, Lyons Range, Kolkata – 1. [PAN: AACCD9344F] C.O. 4/Kol/2023 (A/o I.T.A. No.645/Kol/2020) Assessment Year: 2009-10 M/s Daniel Commodities Pvt. Ltd……………..…

SATYA PAL,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3024/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…procedure inasmuch as the objection to the authority and jurisdiction of a designated authority can be raised at any stage of the proceedings and most certainly in appeal as ruled by the apex court in the case of Indian Bank Vs. Manilal Govindji Khona [(2015) 3 SCC 712]. 9. Heard rival submissions perused the orders of the authorities below. We find that the assessee Shri Satya Pal Yadav was an employee of Gurugram Gramin Bank and drawing salary filed his return of income for the assessment year 2010-11 on 22.07.2010 before the Income Tax Officer,Ward 33 (1), Rewari with PAN 10 ITA. Nos. 3022, 3023 & 3024/Del/20…

RATI RAM,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3023/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…procedure inasmuch as the objection to the authority and jurisdiction of a designated authority can be raised at any stage of the proceedings and most certainly in appeal as ruled by the apex court in the case of Indian Bank Vs. Manilal Govindji Khona [(2015) 3 SCC 712]. 9. Heard rival submissions perused the orders of the authorities below. We find that the assessee Shri Satya Pal Yadav was an employee of Gurugram Gramin Bank and drawing salary filed his return of income for the assessment year 2010-11 on 22.07.2010 before the Income Tax Officer,Ward 33 (1), Rewari with PAN 10 ITA. Nos. 3022, 3023 & 3024/Del/20…

SATYABIR SINGH YADAV,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3022/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…procedure inasmuch as the objection to the authority and jurisdiction of a designated authority can be raised at any stage of the proceedings and most certainly in appeal as ruled by the apex court in the case of Indian Bank Vs. Manilal Govindji Khona [(2015) 3 SCC 712]. 9. Heard rival submissions perused the orders of the authorities below. We find that the assessee Shri Satya Pal Yadav was an employee of Gurugram Gramin Bank and drawing salary filed his return of income for the assessment year 2010-11 on 22.07.2010 before the Income Tax Officer,Ward 33 (1), Rewari with PAN 10 ITA. Nos. 3022, 3023 & 3024/Del/20…

M/S GOLDEN VINCOM PVT LTD,KOLKATA vs. PCIT-1, KOLKATA

In the result, the appeal of the assessee is allowed as per the terms indicated above

ITA 143/KOL/2021[2011-12]Status: DisposedITAT Kolkata27 Apr 2022AY 2011-12

Bench: Sri Sanjay Garg & Sri Manish Borad)

Section 143(3)Section 147Section 151Section 263

…sent of parties." 10. The ITAT Mumbai bench made a reference to another decision of the Hon’ble Supreme Court in the case of Sushil Kumar Mehta vs Gobind Ram Bohra, (1990) 1 SCC 193 and the decisions in the case of Indian Bank vs Manilal Govindji Khona (2015) 3 SCC 712. The IT AT Mumbai bench also held that if order of assessment passed u/s 147 of the Act was illegal and nullity in the eyes of law then that order cannot be revised by invoking powers u/s 263 of the Act by CIT. The Mumbai Bench has in this regard placed reliance on the decision of Hon’ble Delhi bench of the Tribunal in the case of Krishna Kumar Sar…

CONCORD INFRA PROJECTS PVT. LTD., KOLKATA vs. PCIT-3, KOLKATA

In the result, the appeal of assessee is allowed

ITA 174/KOL/2021[2010-11]Status: DisposedITAT Kolkata13 Oct 2021AY 2010-11

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 144Section 147Section 148Section 263

…ies." 9. The Mumbai bench of this Tribunal made a reference to another decision of the Hon’ble Supreme Court in the case of Sushil Kumar Mehta vs Gobind Ram Bohra, (1990) 1 SCC 193 and the decisions in the case of Indian Bank vs Manilal Govindji Khona (2015) 3 SCC 712. The Mumbai bench also held that if order of assessment passed u/s 147 of the Act was nullity in the eyes of law then that order cannot be revised by invoking powers u/s 263 of the Act by CIT. The Mumbai Bench has in this regard placed reliance on the decision of Delhi bench of the Tribunal in the case of Krishna Kumar Saraf vs CIT in ITA NO.4562/D…

DCIT, CENTRAL CIRCLE - 1(1), KOLKATA , KOLKATA vs. M/S. ALEMBIC MERCHANTS PVT. LTD., , KOLKATA

In the result, the appeal of revenue fails

ITA 1826/KOL/2018[2009-10]Status: DisposedITAT Kolkata20 Nov 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2009-10 Dcit, Central Cir-1(1), Kolkata Vs. M/S. Alembic Merchants Pvt. Ltd Pan: Aacca 0918Q Appellant Respondent

Section 142(1)Section 147Section 148Section 153(2)Section 68

…consent of parties." 10. The ITAT Mumbai bench made a reference to another decision of the Hon’ble Supreme Court in the case of Sushil Kumar Mehta vsGobind Ram Bohra, (1990) 1 SCC 193 and the decisions in the case of Indian Bank vsManilalGovindjiKhona (2015) 3 SCC 712. The ITAT Mumbai bench also held that if order of assessment passed u/s 147 of the Act was illegal and nullity in the eyes of law then that order cannot be revised by invoking powers u/s 263 of the Act by CIT. The Mumbai Bench has in this regard placed reliance on the decision of Hon’ble Delhi bench of the Tribunal in the case of Krishna Kumar Sara…

ESSAR SHIPPING LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 5, MUMBAI

In the result, appeal of the assessee is allowed as indicated above

ITA 3156/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Essar Shipping Limited V. Pr. Cit-5 Essar House, 11, K.K. Marg Room No. 501 Mahalaxmi, Mumbai – 400 034 Aayakar Bhavan, M.K. Road Mumbai-400 020 Pan: Aacce3707D (Appellant) (Respondent) Assessee By : Shri Vijay Mehta Department By : Shri D.G. Pansari

For Appellant: Shri Vijay MehtaFor Respondent: Shri D.G. Pansari
Section 143(1)Section 144C(1)Section 263Section 92C

…sent of parties." 10. The ITAT Mumbai bench made a reference to another decision of the Hon’ble Supreme Court in the case of Sushil Kumar Mehta vs Gobind Ram Bohra, (1990) 1 SCC 193 and the decisions in the case of Indian Bank vs Manilal Govindji Khona (2015) 3 SCC 712. The ITAT Mumbai bench also held that if order of assessment passed u/s 147 of the Act was illegal and nullity in the eyes of law then that order cannot be revised by invoking powers u/s 263 of the Act by CIT. The Mumbai Bench has in this regard placed reliance on the decision of Hon’ble Delhi bench of the Tribunal in the case of Krishna Kumar Sara…

BHAGWAN SAHAI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 51/JPR/2017[2006-07]Status: DisposedITAT Jaipur17 Sept 2019AY 2006-07
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt. Neena Jeph (JCIT)
Section 131Section 139Section 143(1)Section 148Section 292Section 54FSection 68

…sdiction is a legislative function and cannot be conferred by consent of petitioner. An issue of jurisdiction can be raised at any time even in appeal or execution. Reliance in this regard could usefully be made to Indian Bank v. Manilal Govindji Khona [2015] 3 SCC 712. Paras 22 of the said judgment read as under : "22. In Sushil Kumar Mehta case [Sushil Kumar Mehta v. Gobind Ram Bohra, [1990] 1 SCC 193] this Court has elaborately considered the relevant factual and legal aspect of the case and has laid down the law at para 10, after referring to its earlier decision of a four-Judge Bench of this Court speaking t…

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