Kashiram Aggarwalla v. Union of India (56 ITR 14)

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5565/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Jan 2026AY 2024-25

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Section 12ASection 133A

…justice on account of omission to communicate the reasons is not expiated. Non- communication of the reasons in the order passed under s. 127(1) is a serious infirmity in the order for which the same is invalid.-- Kashiram Aggarwalla vs. Union of India (1965) 56 ITR 14 (SC) : TC69R.660 and S. Narayanappa vs. CIT (1972) 86 ITR 741 (All) : TC51R.651 distinguished; Sunanda Rani Jain vs. Union of India 1975 CTR (Del) 135 : (1975) 99 ITR 391 (Del) : TC69R.693 overruled; Judgment and order dt. 12th Sept., 1974, of the Andhra Pradesh High Court in Writ Appeal No. 626 of 1974 set aside. The Hon'ble Supreme Court in the…

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

…justice on account of omission to communicate the reasons is not expiated. Non- communication of the reasons in the order passed under s. 127(1) is a serious infirmity in the order for which the same is invalid.--Kashiram Aggarwalla vs. Union of India (1965) 56 ITR 14 (SC) : TC69R.660 and S. Narayanappa vs. CIT (1972) 86 ITR 741 (All) : TC51R.651 distinguished; Sunanda Rani Jain vs. Union of India 1975 CTR (Del) 135 : (1975) 99 ITR 391 (Del) : TC69R.693 overruled; Judgment and order dt. 12th Sept., 1974, of the Andhra Pradesh High Court in Writ Appeal No. 626 of 1974 set aside. The Hon'ble Supreme Court in the c…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…V.DCIT[2022] 141 taxmann.com 477\n194-199\n20\nPaville Projects (P.) Ltd.v.CIT[2024] 160 taxmann.com 759\n(SC)\n200-201\nS.No.\nCase law\nPage no.\n1\nPannalal Binjraj v. Union of India (1957) 31 ITR 565\n1-28\n2\nKashiram Aggarwalla v. Union of India (1965) 56 ITR 14\n29-35\n3\nAjantha Industries v. CBDT (1976) 102 ITR 281\n35-40\n4\nRajesh Mahajan v. CIT (2010) 320 ITR 74\n41-44\n5\nArti Ship Breaking v. DIT (2010) 189 Taxman 50\n45-49\n6\nVrajlal Manilal & Co. v. CIT (1973) 92 ITR 287\n50-56\n11. On 17.09.2025 when confronted to the Id. DR on the issue that all the\nnotices, correspondence and even address in…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…Bhan Oil(P.)LTD V.DCIT[2022] 141 taxmann.com 477 (SC) Paville Projects (P.) Ltd.v.CIT[2024] 160 taxmann.com 759 200-201 (SC) 20 S.No. Case law Page no. 1-28 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 41-44 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 45-49 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 50-56 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 11. On 17.09.2025 when confronted to the ld. DR on the issue that all the notices, correspondence and even address in Form no. 26A…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…Bhan Oil(P.)LTD V.DCIT[2022] 141 taxmann.com 477 (SC) Paville Projects (P.) Ltd.v.CIT[2024] 160 taxmann.com 759 200-201 (SC) 20 S.No. Case law Page no. 1-28 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 41-44 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 45-49 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 50-56 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 11. On 17.09.2025 when confronted to the ld. DR on the issue that all the notices, correspondence and even address in Form no. 26A…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…Bhan Oil(P.)LTD V.DCIT[2022] 141 taxmann.com 477 (SC) Paville Projects (P.) Ltd.v.CIT[2024] 160 taxmann.com 759 200-201 (SC) 20 S.No. Case law Page no. 1-28 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 41-44 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 45-49 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 50-56 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 11. On 17.09.2025 when confronted to the ld. DR on the issue that all the notices, correspondence and even address in Form no. 26A…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

…Bhan Oil(P.)LTD V.DCIT[2022] 141 taxmann.com 477 (SC) Paville Projects (P.) Ltd.v.CIT[2024] 160 taxmann.com 759 200-201 (SC) 20 S.No. Case law Page no. 1-28 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 41-44 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 45-49 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 50-56 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 11. On 17.09.2025 when confronted to the ld. DR on the issue that all the notices, correspondence and even address in Form no. 26A…

MUZAFFAR NAGAR DEVELOPMENT AUTHORITY,NEW DELHI vs. DCIT EXEMPTION CIRCLE, GHAZIABAD

The appeal of the assessee is allowed

ITA 212/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandramuzaffar Nagar Vs. National Faceless Appeal Development Authority Centre (Nfac) C/O C.S. Anand, Delhi Advocate, 104 Pankaj Tower, 10 Lsc, Savita Vihar, Delhi – 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaalm0437D Appellant .. Respondent

For Appellant: Sh. C.S. Anand, AdvFor Respondent: Sh. Manoj Tiwari, Sr. DR

Section 127Section 12ASection 141(1)Section 142(1)Section 143(2)Section 143(3)

…ection 127 of the Act. Even in the case of Intra city Transfer without issuance of order under Section 127 of the Act cannot be entertained in view of the settled position of law as held in the case of Kashiram Aggarwalla v. Union of India, reported in (1965) 56 ITR 14 (SC) and in the case of S.L. Singhania (1992) 193 ITR 275 (Delhi) which have been categorically held that an order recording transfer has to be on records. In all the cases referred by the Ld. AR it was further held that the explanation under Section 127 of the Act clearly provides that all the proceedings under the Act which are pending on the dat…

GANGES TIEUP PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2570/KOL/2024[2012-2013]Status: DisposedITAT Kolkata14 Oct 2025AY 2012-2013

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Ganges Tieup Pvt. Ltd. Ito Ward 9(1), 127, 1St Floor, P-7, Chowringhee Square, Netaji Subhash Road, Kolkata-700069, Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaecg6645G Assessee By : S/Shri Soumitra Choudhury & Pranabesh Sarkar, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 14.10.2025

For Appellant: S/Shri Soumitra Choudhury &For Respondent: Shri Sanat Kumar Raha, DR

Section 120Section 127Section 143(2)Section 143(3)

…ce dated July 30, 2009 issued by respondent No. 1 is also bad in law. The argument of the respondents that in case of intra city transfer no order is required to be passed, cannot be accepted in view of the settled position of law in KashiramAggarwalla [1965] 56 ITR 14 (SC) and in S.L. Singhania [1992] 193 ITR 275 (Delhi) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The Ganges Tieup Pvt. ltd; A.Y. 2012-13 judgment in Subhas Chandra Bhaniramka [2010] 320 ITR 349 (Cal) where it has been held that in case of transfer of file under sect…

NANDLAL COMMERCIAL PRIVATE LIMITED,HOWRAH vs. INCOME TAX OFFICER WARD 3(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 505/KOL/2024[2012-13]Status: DisposedITAT Kolkata30 Jul 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Income Tax Officer, Nandlal Commercial Private Ward 3(1), Kolkata Limited, Kolkata Aaykar Bhavan, P-7, 1, Mahendra Nath Roy, Chowringhee Square, Vs. Bye Lane, Kolkata-711101, Kolkata-700069 West Bengal West Bengal (Appellant) (Respondent) Pan No. Aadcn2898K Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 30.07.2025

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Manoj Kumar Pati, DR

Section 120Section 127Section 143(2)Section 143(3)Section 154Section 68

…ce dated July 30, 2009 issued by respondent No. 1 is also bad in law. The argument of the respondents that in case of intra city transfer no order is required to be passed, cannot be accepted in view of the settled position of law in KashiramAggarwalla [1965] 56 ITR 14 (SC) and in S.L. Singhania [1992] 193 ITR 275 (Delhi) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The judgment in Subhas Chandra Bhaniramka [2010] 320 ITR 349 (Cal) where it has been held that in case of transfer of file under section 158BD resort has to be made to s…

HEMKUNT FOUNDATIONS,GURUGRAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) -1, DELHI, DELHI

In the result, the appeal filed by assessee is allowed and the Stay

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing

Section 12ASection 133ASection 143(2)Section 80G

…are governed by s. 127(3), where even the opportunity of being heard to assessee is not required to be given before effecting the transfer u/s 127. This position has been confirmed by a Constitution Bench of Supreme Court in Kashiram Aggarwala Vs UOI ((1965) 56 ITR 14 (SC). [ Attached @ S. No 3 in Revenue's Judgement PB II] D (iv) It is well-settled that non-mentioning of correct section number, or quoting wrong section number in an Order does not invalidate the Order, provided that the power is traceable to some provision in law. The Impugned Order mentions s. 127 (2), while the correct applicable section is 12…

NISHA BAHETI,KOLKATA vs. ACIT, CIR-11(2), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1199/KOL/2023[2015-16]Status: DisposedITAT Kolkata02 May 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Nisha Baheti C/O S.N. Ghosh & Associates, Acit, Cir-11(2), Advocates 2, Garstin Place, Aaykar Bhavan, P-7, 2Nd Floor, Suite No.203, Off Chowringhee Square, Vs. Hare Street, Kolkata-700001, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ahmpb0320M Assessee By : Shri Somnath Ghosh, Ar Revenue By : Ms. Roma Chaudhary, Dr Date Of Hearing: 21.04.2025 Date Of Pronouncement : 02.05.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Ms. Roma Chaudhary, DR

Section 10(38)Section 127(3)Section 142(1)Section 143(2)Section 143(3)

…e dated July 30, 2009 issued by respondent No. 1 is also bad in law. The argument of the respondents that in case of intra city transfer no order is required to be passed, cannot be accepted in view of the settled position of law in Kashiram Aggarwalla [1965] 56 ITR 14 (SC) and in S.L. Singhania [1992] 193 ITR 275 (Delhi) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The judgment in Subhas Chandra Bhaniramka [2010] 320 ITR 349 (Cal) where it has been held that in case of transfer of file under section 158BD resort has to be made to s…

PRAKASH,NEW DELHI vs. ITO, WARD-43(3), NEW DELHI

The appeal of the assessee is allowed

ITA 212/DEL/2020[2015-16]Status: DisposedITAT Delhi20 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandramuzaffar Nagar Vs. National Faceless Appeal Development Authority Centre (Nfac) C/O C.S. Anand, Delhi Advocate, 104 Pankaj Tower, 10 Lsc, Savita Vihar, Delhi – 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaalm0437D Appellant .. Respondent

For Appellant: Sh. C.S. Anand, AdvFor Respondent: Sh. Manoj Tiwari, Sr. DR

Section 127Section 12ASection 141(1)Section 142(1)Section 143(2)Section 143(3)

…ection 127 of the Act. Even in the case of Intra city Transfer without issuance of order under Section 127 of the Act cannot be entertained in view of the settled position of law as held in the case of Kashiram Aggarwalla v. Union of India, reported in (1965) 56 ITR 14 (SC) and in the case of S.L. Singhania (1992) 193 ITR 275 (Delhi) which have been categorically held that an order recording transfer has to be on records. In all the cases referred by the Ld. AR it was further held that the explanation under Section 127 of the Act clearly provides that all the proceedings under the Act which are pending on the dat…

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…ce dated July 30, 2009 issued by respondent No. 1 is also bad in law. The argument of the respondents that in case of intra city transfer no order is required to be passed, cannot be accepted in view of the settled position of law in Kashiram Agarwalla [1965] 56 ITR 14 (SC) and in S.L Singhania (1992) 193 ITR 275 (Del.HC) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The Judgment in Subhas Chandra Bhaniramka (2010) 320 ITR 349 (Col.HC) where it has been held that in case of transfer of file under section 15880 resort has to be made t…

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

…r order/s. It is the assessee's case that when there Consulting (P) Ltd. v PCIT 430 ITR 1 is no order under section 127,there cannot be any transfer and the Hon`ble Apex Court in of jurisdiction from one authority to another. Further, KashiramAggarwalla v UOI 56 ITR 14 assuming without admitting that a transfer order exists in for the proposition that transfer order the present case the transferring authority should qualify under section 127 of the Act are as an assessing officer. In the present case, the primary administrative orders and when no submission is that the Addl.CIT cannot be treated as the prejudice…

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

ITA 117/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.117/Ind/2020 Devi Shakuntala Thkaral Pr. CIT(Central) Charitable Foundation, Bhopal बनाम Bhopal /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATD 2943 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. This appeal filed by the assessee i…

ORIENTAL UNIVERSITY,INDORE vs. PR CIT ,CENTRAL, BHOPAL, INDORE

In the result, these appeals of assessee are allowed

ITA 116/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 10Section 10(23)(vi)Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.115 & 116/Ind/2020 Oriental University Pr. CIT(Central) Indore Bhopal बनाम /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATO 3730 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two appeals filed by the assessee are directed aga…

ORIENTAL UNIVERSITY,INDORE vs. THE PR CIT ,CENTRAL, BHOPALE

In the result, these appeals of assessee are allowed

ITA 115/IND/2020[2012-13]Status: DisposedITAT Indore29 Jul 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 10Section 10(23)(vi)Section 12ASection 13Section 13(1)(c)Section 132Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA Nos.115 & 116/Ind/2020 Oriental University Pr. CIT(Central) Indore Bhopal बनाम /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAATO 3730 B Assessee by Ms. Nisha Lahoti and Shri Vijay Bansal, ARs Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 27.07.2022 Date of Pronouncement 29.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two appeals filed by the assessee are directed aga…

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 12ASection 133ASection 271F

…l justice on account of omission to communicate the reasons is not expiated. Non- communication of the reasons in the order passed under s. 127(1) is a serious infirmity in the order for which the same is invalid.—Kashiram Aggarwalla vs. Union of India (1965) 56 ITR 14 (SC) : TC69R.660 and S. Narayanappa vs. CIT (1972) 86 ITR 741 (All) : TC51R.651 distinguished; Sunanda Rani Jain vs. Union of India 1975 CTR (Del) 135 : (1975) 99 ITR 391 (Del) : TC69R.693 overruled; Judgment and order dt. 12th Sept., 1974, of the Andhra Pradesh High Court in Writ Appeal No. 626 of 1974 set aside. The Hon’ble Supreme Court in the c…

JELLY COMMOTRADE PVT. LTD.,KOLKATA vs. ITO, WARD-7(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 196/KOL/2017[2009-2010]Status: DisposedITAT Kolkata15 Mar 2019AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi) Assessment Year: 2009-10 Jelly Commotrade Pvt. Ltd…..…………….............................…..……………….…...……..…….............Appellant C/O. Rsvpc & Company 41A, A.J.C. Bose Road Suite No. 613 Kolkata – 700 017 [Pan : Aaccj 0218 Q] Vs. Income Tax Officer, Ward-7(1), Kolkata……........................................……………...…...........Respondent Appearances By: Shri V.K. Jain, A/R, Appeared On Behalf Of The Assessee. Shri A.K. Nayak, Cit, Sr. D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 4Th, 2019 Date Of Pronouncing The Order : March 15Th , 2019 Order Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-3, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 29/11/2016, For The Assessment Year 2009-10. 2. The Assessee Is A Private Limited Company & Is In The Business Of Investments. It Filed Its Original Return Of Income For The Assessment Year 2009-10 On 18/07/2009, Declaring Total Income Of Rs.1,370/-. The Assessing Officer Processed The Return U/S 143(3) Of The Act & Thereafter The Assessment Was Re-Opened & An Order U/S 143(3) R.W.S. 147 Of The Act, Was Passed On 24/11/2011, Assessing The Total Income At Rs.63,670/-. This Order Was Set Aside By The Ld. Cit-2, Kolkata, Vide Order U/S 263 Of The Act, Dt. 25/03/2014 & The Assessing Officer Was Directed To Pass A Fresh Assessment Order For Making Necessary Enquiries & Verifications As Mandated By The Ld. Cit-2, Kolkata.

Section 127Section 143Section 143(2)Section 143(3)Section 144Section 250Section 263Section 68

…e dated July 30, 2009 issued by respondent No. 1 is also bad in law. The argument of the respondents that in case of intra city transfer no order is required to be passed, cannot be accepted in view of the settled position of law in Kashiram Aggarwalla [1965] 56 ITR 14 (SC) and in S.L. Singhania [1992] 193 ITR 275 (Delhi) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The judgment in Subhas Chandra Bhaniramka [2010] 320 ITR 349 (Cal) where it has been held that in case of transfer of file under section 158BD resort has to be made to s…

Kashiram Aggarwalla v. Union of India

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