K. Bhoir and Ors. v. Krishna Arjun Bhoir and Ors.

2 SCC 315Reported decision2009#4890 most cited

What is K. Bhoir and Ors. v. Krishna Arjun Bhoir and Ors. authority for?

If assessment proceedings are wrongly initiated, the court can still entertain the action, and principles of estoppel, waiver, or res judicata do not prevent this.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Also referred to as

K. Bhoir and Ors. v. Krishna Arjun Bhoir and Ors. · Section 142(1) · Section 143(2) · Section 144 · Section 144C(13) · Section 147 · Section 148 · Section 148A · Section 149 · wrongly initiated proceedings · estoppel · waiver · res judicata

Sections most often in play

Section 142(1)Section 143(2)Section 144Section 144C(13)Section 147Section 148Section 148ASection 149

Issues it is cited on

concealment of incomenotice under section 148section 153csection 153section 11section 15section 148opportunity of being heardsection 147section 14indiatotal income

Judgments citing K. Bhoir and Ors. v. Krishna Arjun Bhoir and Ors.

PANKAJ CHANDRAKANT PIMPLE,BORIVALI (WEST), MUMBAI vs. INT TAX WARD 3(3)(1), MUMBAI

ITA 1577/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Dec 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 143(2)Section 144Section 144C(1)Section 148Section 148ASection 151Section 56Section 56(2)Section 69

…e proceedings are wrongly initiated, it cannot come in the way of the court entertaining such an action. The estoppel, waiver or res judicata principles cannot apply in such situations. [See Chandra bhai K. Bhoir and Ors. v Krishna Arjun Bhoir and Ors, (2009) 2 SCC 315. Union of India and Another v. Association of Unified Telecom Providers of India and Ors., (2011) 10 SCC 543, Ashok Leyland Ltd. v. State of Tamil Nadu and Another (2004) 3 SCC 1 at 2861- 63]. (ii)(a) Explanation IV to Section 11 of Code of Civil Procedure, 1908 [hereafter referred to as “CPC”], which adverts to the principle of constructive res ju…

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

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

ITA 259/IND/2024[2016-17]Status: DisposedITAT Indore20 Sept 2024AY 2016-17

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

Section 10(38)Section 147Section 148Section 151Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER Smt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ADNPK7832J Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 08.08.2024 Date of Pronouncement 20.09.2024 O R D E R This appeal by the assesse is directed against the order dated 08.03.2024 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centers,(NFAC), Delhi fo…

DINESH SOMATMAL DHOKAR,MUMBAI vs. INCOME TAX OFFICER - 19(1)(1), MUMBAI

In the result, both the appeals are partly allowed

ITA 3556/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 May 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…a straitjacket formula. (See Viveka Nand Sethi v. Chairman, J&K Bank Ltd. [(2005) 5 SCC 337 : 2005 SCC (L&S) 689] and State of U.P. v. Neeraj Awasthi [(2006) 1 SCC 667 : 2006 SCC (L&S) 190 : JT (2006) 1 SC 19] . See also Mohd. Sartaj v. State of U.P. [(2006) 2 SCC 315 : 2006 SCC (L&S) 295 : (2006) 1 Scale 265] ) 48. In Kailash Chandra Ahuja (supra), in the context of prejudice, the Supreme Court taking a review of principles of law under the Indian jurisprudence as also under the English Law, reiterated the principles that the recent trend, however, is of the test of prejudice. The following observations of the…

DINESH SOMATMAL DHOKAR,MUMBAI vs. INCOME TAX OFFICER - 19(1)(1), MUMBAI

In the result, both the appeals are partly allowed

ITA 3555/MUM/2023[2010-11]Status: DisposedITAT Mumbai21 May 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…a straitjacket formula. (See Viveka Nand Sethi v. Chairman, J&K Bank Ltd. [(2005) 5 SCC 337 : 2005 SCC (L&S) 689] and State of U.P. v. Neeraj Awasthi [(2006) 1 SCC 667 : 2006 SCC (L&S) 190 : JT (2006) 1 SC 19] . See also Mohd. Sartaj v. State of U.P. [(2006) 2 SCC 315 : 2006 SCC (L&S) 295 : (2006) 1 Scale 265] ) 48. In Kailash Chandra Ahuja (supra), in the context of prejudice, the Supreme Court taking a review of principles of law under the Indian jurisprudence as also under the English Law, reiterated the principles that the recent trend, however, is of the test of prejudice. The following observations of the…

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

ULTRATECH CEMENT LIMITED vs. THE STATE OF KARNATAKA AND ORS

WA/200056/2021HC Karnataka22 Dec 2022

Bench: S.R.KRISHNA KUMAR,K S HEMALEKHA

Section 4

…; q) The Director of Inspection of Income Tax (Investigation), New Delhi and Ors. vs. Pooran Mal and Sons - (1975) 4 SCC 568; r) Krishna Bahadur vs. Purna Theatre and Ors. (2004) 8 SCC 229; s) A.V.M Sales Corporation v. Anuradha Chemicals (2012) 2 SCC 315; t) Krishna Bahadur v. Purna Theatre - (2004) 8 SCC 229; - 66 - u) Henriqueta Maria Julieta v. State of Goa, 2008 SCC OnLine Bom. 236; v) LaxmibenRatilal Patel v. State of Gujarat - SCA 15321 of 2017; w) Union of India v. Pramod Gupta - (2005) 12 SCC 1; x) State of Assam v. Jitendra Kumar Senapati - (1981) 2 SCC 221. y) Shrikrishna v…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…t in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis-agreement to report to the Court for directions. All decisions taken by the majority of Join…

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