K.C. Tiwari & Sons. v. Commissioner Of Income- Tax

46 ITR 236High Court#15881 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2022 to 2022.

Judgments citing K.C. Tiwari & Sons. v. Commissioner Of Income- Tax

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 175/CTK/2019[2015-16]Status: HeardITAT Cuttack14 Jun 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…rk of postal department and only on the ground of non-service of notice, the reassessment proceedings could not be terminated. Ld CIT DR also relied on the decision of Hon’ble Bombay High Court in the case of K.C. Tiwari & Sons vs Commissioner Of Income- Tax, 46 ITR 236 (Bom) to submit that the service of notice is not P a g e 6 | 13 ITA Nos.170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015-16 exhaustive and it is permissible to have the notice effected in a way other than two modes provided in the Act and just because there is some procedural irregularity in serving the notice, if the assessee has admitte…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 174/CTK/2019[2014-15]Status: DisposedITAT Cuttack14 Jun 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…rk of postal department and only on the ground of non-service of notice, the reassessment proceedings could not be terminated. Ld CIT DR also relied on the decision of Hon’ble Bombay High Court in the case of K.C. Tiwari & Sons vs Commissioner Of Income- Tax, 46 ITR 236 (Bom) to submit that the service of notice is not P a g e 6 | 13 ITA Nos.170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015-16 exhaustive and it is permissible to have the notice effected in a way other than two modes provided in the Act and just because there is some procedural irregularity in serving the notice, if the assessee has admitte…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 173/CTK/2019[2012-13]Status: DisposedITAT Cuttack14 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…rk of postal department and only on the ground of non-service of notice, the reassessment proceedings could not be terminated. Ld CIT DR also relied on the decision of Hon’ble Bombay High Court in the case of K.C. Tiwari & Sons vs Commissioner Of Income- Tax, 46 ITR 236 (Bom) to submit that the service of notice is not P a g e 6 | 13 ITA Nos.170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015-16 exhaustive and it is permissible to have the notice effected in a way other than two modes provided in the Act and just because there is some procedural irregularity in serving the notice, if the assessee has admitte…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 172/CTK/2019[2011-12]Status: DisposedITAT Cuttack14 Jun 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…rk of postal department and only on the ground of non-service of notice, the reassessment proceedings could not be terminated. Ld CIT DR also relied on the decision of Hon’ble Bombay High Court in the case of K.C. Tiwari & Sons vs Commissioner Of Income- Tax, 46 ITR 236 (Bom) to submit that the service of notice is not P a g e 6 | 13 ITA Nos.170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015-16 exhaustive and it is permissible to have the notice effected in a way other than two modes provided in the Act and just because there is some procedural irregularity in serving the notice, if the assessee has admitte…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 171/CTK/2019[2010-11]Status: DisposedITAT Cuttack14 Jun 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…rk of postal department and only on the ground of non-service of notice, the reassessment proceedings could not be terminated. Ld CIT DR also relied on the decision of Hon’ble Bombay High Court in the case of K.C. Tiwari & Sons vs Commissioner Of Income- Tax, 46 ITR 236 (Bom) to submit that the service of notice is not P a g e 6 | 13 ITA Nos.170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015-16 exhaustive and it is permissible to have the notice effected in a way other than two modes provided in the Act and just because there is some procedural irregularity in serving the notice, if the assessee has admitte…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 170/CTK/2019[2009-10]Status: DisposedITAT Cuttack14 Jun 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…rk of postal department and only on the ground of non-service of notice, the reassessment proceedings could not be terminated. Ld CIT DR also relied on the decision of Hon’ble Bombay High Court in the case of K.C. Tiwari & Sons vs Commissioner Of Income- Tax, 46 ITR 236 (Bom) to submit that the service of notice is not P a g e 6 | 13 ITA Nos.170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015-16 exhaustive and it is permissible to have the notice effected in a way other than two modes provided in the Act and just because there is some procedural irregularity in serving the notice, if the assessee has admitte…