Jai Kishan Srivastava v. Income-Tax Officer, Kanpur

40 ITR 222High Court1960#14161 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2018 to 2023.

Judgments citing Jai Kishan Srivastava v. Income-Tax Officer, Kanpur

Tej Singh, Mathura vs. ITO 1(3)(4), Mathura

In the result, the Appeal of the assessee is partly allowed

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

…itiation of the reassessment proceedings after more than four years would be clearly barred by time. 22. A similar provision, namely, Section 34(1A)(ii) existed under the Income Tax Act, 1922. A full Bench of this Court in Jai Kishan Srivastava v. ITO [1960] 40 ITR 222 (All) held that non- recording of the reason by the Assessing Officer that the escaped income was likely to be Rs.1 lac or more was fatal to the issuance of the notice for reassessment. 23. In K.S. Rashid & Son v. ITO [1964] 52 ITR 355 (SC) a Constitutional Bench of the Supreme Court held: “The second point which is very important is that in rega…

Income Tax Officer, Ward-Dimapur, Dimapur vs. M/S. Parsuram Sanwarmal Agarwalla & Sons, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 143/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…

Income Tax Officerm Ward-Dimapur, Dimapur vs. Shri Bhama Agarwalla, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 142/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…

Deputy Commissioner of Income Tax, Circle-Dimapur, Dimapur vs. Shri Sanwarmall Agarwalla, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 141/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…

Income Tax Officer, Ward-Dimapur, Dimapur vs. Shri Ankit Agarwalla, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 140/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…

Smt. Nirmala Nigam, Kanpur vs. Income Tax Officer-3(5), Kanpur

In the result, the appeal is allowed

ITA 703/LKW/2017[2009-10]Status: DisposedITAT Lucknow22 Feb 2019AY 2009-10

Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri C. K. Singh, D.R
Section 143(2)Section 148Section 149(1)(b)

…nitiation of the reassessment proceedings after more than four years would be clearly barred by time. 22. A similar provision, namely, Section 34(1A)(ii) existed under the Income Tax Act, 1922. A full Bench of this Court in Jai Kishan Srivastava v. ITO [1960] 40 ITR 222 (All) held that non-recording of the reason by the Assessing Officer that the escaped income was likely to be Rs.1 lakh or more was fatal to the issuance of the notice for reassessment. 23. In K.S. Rashid & Son v. ITO [1964] 52 ITR 355 (SC) a Constitutional Bench of the Supreme Court held: “The second point which is very important is that in regar…

Usha Agarwal, Agra vs. ITO 4(4), Agra

In the result, the appeal is allowed

ITA 167/AGR/2018[2007-08]Status: DisposedITAT Agra19 Jun 2018AY 2007-08

Bench: Shri A. D. Jain

Section 147Section 148Section 234ASection 50C

…itiation of the reassessment proceedings after more than four years would be clearly barred by time. 22. A similar provision, namely, Section 34(1A)(ii) existed under the Income Tax Act, 1922. A full Bench of this Court in Jai Kishan Srivastava v. ITO [1960] 40 ITR 222 (All) held that non-recording of the reason by the Assessing Officer that the escaped income was likely to be Rs.1 lac or more was fatal to the issuance of the notice for reassessment. 23. In K.S. Rashid & Son v. ITO [1964] 52 ITR 355 (SC) a Constitutional Bench of the Supreme Court held: “The second point which is very important is that in regar…

Jai Kishan Srivastava v. Income-Tax Officer, Kanpur (40 ITR 222) — Cited in 7 Judgments | BharatTax