Kiran Singh & Ors. v. Chaman Paswan & Ors.

1 SCR 117Supreme Court of India1955#2062 most cited

What is Kiran Singh & Ors. v. Chaman Paswan & Ors. authority for?

A decree or proceeding initiated by an authority without jurisdiction is a nullity, void ab initio, and its invalidity can be raised at any stage, including in collateral proceedings or for the first time on appeal, as a defect of jurisdiction cannot be cured even by consent.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Kiran Singh v. Chaman Paswan · jurisdiction defect · decree nullity · void ab initio · Section 147 validity · Section 148 reassessment · pecuniary jurisdiction · territorial jurisdiction · subject matter jurisdiction · challenge at any stage · invalid assessment · cannot be cured by consent

Sections most often in play

Section 1961Section 148Section 147Section 151Section 148ASection 151ASection 192Section 263

Issues it is cited on

section 120(1)section 80hhc(3)section 124(3)section 54bsection 148 noticesection 124section 120circle rateinadequate enquirymere change of opinionsection 80hhcsection 192

Judgments citing Kiran Singh & Ors. v. Chaman Paswan & Ors.

DCIT, Central Circle - 1(1), 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

…eedings u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon’ble Supreme Court in the case of Kiran Singh &Ors. V. ChamanPaswan&Ors. [1955] 1 SCR 117 wherein the Hon’ble Supreme Court observed as follows :- “ It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A de…

Sanjay Kumar Surana, Kolkata vs. Pr.CIT-12, Kolkata

In the result, the appeal of the assessee is allowed

ITA 902/KOL/2019[2009-10]Status: DisposedITAT Kolkata31 Dec 2019AY 2009-10

Bench: Shri P.M. Jagtap, V.P (Kz) & Shri A. T. Varkey, Jm ]

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 263

…in 99 ITD 621 and decision of ITAT Mumbai 'G' Bench in the case of West Life Development Ltd. Vs. PCIT in ITA No. 688/Mum/2016. 14. We also take note of the ratio laid by the Hon'ble Supreme Court in the case of Kiran Singh & Ors., Chaman Paswar & Ors (1955) 1 SCR 117 wherein Hon'ble Supreme Court has observed as follows :- "It is a fundamental principle to establish the decree passed by a court without jurisdiction is a nullity, and that its invalidity could be set out whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings are defect…

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

…ngs u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon’ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117 wherein the Hon’ble Supreme Court observed as follows :- “It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A def…

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

…he 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 through Venkatarama Ayyar, J. in Kiran Singh v. Chaman Paswan [AIR 1954 SC 340 : [1955] 1 SCR 117] , which would be worthwhile to be extracted as under: (Sushil Kumar Mehta case [Sushil Kumar Mehta v. Gobind Ram Bohra, [1990] 1 SCC 193] , SCC p. 199) 6. "10. ... '6. .... It is a fundamental principle well established that a decree passed by a court without jurisdiction is a nullity and that its invalidity could be set up whenever and wherever i…

Mrs. Sonali Hemant Bha vs. Ar, Mumbai

In the result, assessee's appeal stands allowed

ITA 742/MUM/2019[2015-16]Status: DisposedITAT Mumbai17 May 2019AY 2015-16

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2015-16

For Appellant: Shri Nimesh Chothani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 132Section 132(4)Section 143(3)Section 263

…Bhavsar 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon'ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117(SC) wherein the Hon'ble Supreme Court observed as follows :- "It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings.…

Sri Udit Kumar Dugar, Kolkata vs. ITO, Ward - 36(4), Kolkata

In the result, the appeal of assessee is allowed

ITA 799/KOL/2018[2012-13]Status: DisposedITAT Kolkata03 May 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(2)Section 147Section 148

…ngs u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon’ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117 wherein the Hon’ble Supreme Court observed as follows :- “ It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A de…

Metalind Private Limited, Kolkata vs. DCIT, CC-1(3), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1242/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Apr 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1241/Kol/2017 Assessment Year: 2011-12 & I.T.A. No. 1242/Kol/2017 Assessment Year: 2012-13 Metalind Private Ltd...........……………………………………....…………………………………………Appellant 51, Canal East Road Kolkata – 700 085 [Pan : Aaccm 2883 J] Deputy Commissioner Of Income Tax, Central Circle-1(3), Kolkata.......…..…......Respondent Appearances By: Shri S.M. Surana, Advocate, Appeared On Behalf Of The Assessee. Shri A.K. Singh, Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 12Th, 2019 Date Of Pronouncing The Order : April 10Th , 2019 O R D E R Per J. Sudhakar Reddy, Am :- Both These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Principal Commissioner Of Income Tax - 1, Kolkata, (Ld. Pr. Cit) Passed U/S. 263 Of The Income Tax Act, 1961, (The ‘Act’), Both Dt. 22/03/2017, For The Assessment Years 2011-12 & 2012-13. 2. Both These Appeals Belong To The Same Assessee. Hence For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Company & Is In The Business Of Real Estate & Related Activities. It Filed Its Original Return Of Income For The Assessment Year 2011-12 On 29/09/2011, Declaring Nil Income & For The Assessment Year 2012-13 On 29/09/2012, Declaring Total Income Of Rs.5,48,59,970/-. A Search & Seizure Operation Was Conducted U/S 132 Of The Act On The Assessee On 04/10/2012. Consequentially Notice U/S 153A Of The Act, Were Issued & The Assessee Filed Its Return Of Income In Response Thereto Declaring The Same Income As That Disclosed By It In The Original Return Of Income For Both The Assessment Years. The Assessing

Section 132Section 143(3)Section 153ASection 263Section 40

…gs can always be challenged. The Mumbai Bench of the Tribunal in the case of M/s Westlife Development Ltd. vs. Principal CIT in ITA No. 686/Mum/2016 applied the judgment of the Hon'ble Apex Court's judgment in Kiran Singh & Ors. vs. Chaman Paswan & Ors.(1955) 1 SCR 117 (SC), wherein it was held that a decree passed by a court without jurisdiction is a nullity and this can be put to challenge in co-lateral trial proceedings. The Hon’ble Court held that any defect of jurisdiction, pecuniary or territorial or in respect of subject matter of the action, strikes at the very authority of the court to pass any decree an…

Metalind Private Limited, Kolkata vs. DCIT, CC-1(3), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1241/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 Apr 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1241/Kol/2017 Assessment Year: 2011-12 & I.T.A. No. 1242/Kol/2017 Assessment Year: 2012-13 Metalind Private Ltd...........……………………………………....…………………………………………Appellant 51, Canal East Road Kolkata – 700 085 [Pan : Aaccm 2883 J] Deputy Commissioner Of Income Tax, Central Circle-1(3), Kolkata.......…..…......Respondent Appearances By: Shri S.M. Surana, Advocate, Appeared On Behalf Of The Assessee. Shri A.K. Singh, Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 12Th, 2019 Date Of Pronouncing The Order : April 10Th , 2019 O R D E R Per J. Sudhakar Reddy, Am :- Both These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Principal Commissioner Of Income Tax - 1, Kolkata, (Ld. Pr. Cit) Passed U/S. 263 Of The Income Tax Act, 1961, (The ‘Act’), Both Dt. 22/03/2017, For The Assessment Years 2011-12 & 2012-13. 2. Both These Appeals Belong To The Same Assessee. Hence For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Company & Is In The Business Of Real Estate & Related Activities. It Filed Its Original Return Of Income For The Assessment Year 2011-12 On 29/09/2011, Declaring Nil Income & For The Assessment Year 2012-13 On 29/09/2012, Declaring Total Income Of Rs.5,48,59,970/-. A Search & Seizure Operation Was Conducted U/S 132 Of The Act On The Assessee On 04/10/2012. Consequentially Notice U/S 153A Of The Act, Were Issued & The Assessee Filed Its Return Of Income In Response Thereto Declaring The Same Income As That Disclosed By It In The Original Return Of Income For Both The Assessment Years. The Assessing

Section 132Section 143(3)Section 153ASection 263Section 40

…gs can always be challenged. The Mumbai Bench of the Tribunal in the case of M/s Westlife Development Ltd. vs. Principal CIT in ITA No. 686/Mum/2016 applied the judgment of the Hon'ble Apex Court's judgment in Kiran Singh & Ors. vs. Chaman Paswan & Ors.(1955) 1 SCR 117 (SC), wherein it was held that a decree passed by a court without jurisdiction is a nullity and this can be put to challenge in co-lateral trial proceedings. The Hon’ble Court held that any defect of jurisdiction, pecuniary or territorial or in respect of subject matter of the action, strikes at the very authority of the court to pass any decree an…

M/S. Devansh Exports, Kolkata vs. ACIT, Circle - 32, Kolkata

In the result, the appeal of assessee is allowed

ITA 2178/KOL/2017[2010-11]Status: DisposedITAT Kolkata15 Oct 2018AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(3)Section 147Section 148

…ngs u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon’ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117 wherein the Hon’ble Supreme Court observed as follows :- “ It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A de…

Nkg Infrastructure Ltd., New Delhi vs. Pr.CIT, C- 3, New Delhi

In the result all the three appeals of the assessee are allowed

ITA 3827/DEL/2018[2010-11]Status: DisposedITAT Delhi05 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

Section 132(1)Section 143(3)Section 153Section 263Section 263(1)

…bmits that the assessment order in this case is barred by limitation and is non-est in the eye of law. Taking forward this argument and placing reliance on the decision of the Hon’ble Apex Court 9 reported in Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117, Ld. AR submitted that the learned Principal Commissioner of Income Tax cannot assume jurisdiction under section 263 of the Act to revise the assessment order, which is non-est in the eye of law, being barred by limitation. 16. In Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117 Hon’ble Apex Court held that " It is a fundamental principl…

Nkg Infrastructure Ltd., New Delhi vs. Pr.CIT, C- 3, New Delhi

In the result all the three appeals of the assessee are allowed

ITA 3826/DEL/2018[2009-10]Status: DisposedITAT Delhi05 Sept 2018AY 2009-10

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

Section 132(1)Section 143(3)Section 153Section 263Section 263(1)

…bmits that the assessment order in this case is barred by limitation and is non-est in the eye of law. Taking forward this argument and placing reliance on the decision of the Hon’ble Apex Court 9 reported in Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117, Ld. AR submitted that the learned Principal Commissioner of Income Tax cannot assume jurisdiction under section 263 of the Act to revise the assessment order, which is non-est in the eye of law, being barred by limitation. 16. In Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117 Hon’ble Apex Court held that " It is a fundamental principl…

Nkg Infrastructure Ltd., New Delhi vs. Pr.CIT, C- 3, New Delhi

In the result all the three appeals of the assessee are allowed

ITA 3825/DEL/2018[2008-09]Status: DisposedITAT Delhi05 Sept 2018AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

Section 132(1)Section 143(3)Section 153Section 263Section 263(1)

…bmits that the assessment order in this case is barred by limitation and is non-est in the eye of law. Taking forward this argument and placing reliance on the decision of the Hon’ble Apex Court 9 reported in Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117, Ld. AR submitted that the learned Principal Commissioner of Income Tax cannot assume jurisdiction under section 263 of the Act to revise the assessment order, which is non-est in the eye of law, being barred by limitation. 16. In Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117 Hon’ble Apex Court held that " It is a fundamental principl…

M/S D.D.Deposits & Advances Pvt Ltd, Kolkata vs. C.I.T Kolkata - I, Kolkata

Appeal is dismissed accordingly

ITA 1214/KOL/2013[2008-09]Status: DisposedITAT Kolkata11 May 2018AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2008-09 M/S D.D. Deposits & V/S. Commissioner Of Income Advances Pvt. Ltd., 16, Tax, Kolkata-1, P-7, G.C. Avenue, 7Th Floor, Chowringhee Square, Kolkata-72 Kolkata-69 [Pan No.Aaacd 5388 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Md. Usman, Cit-Dr ""यथ" क" ओर से/By Respondent 08-05-2018 सुनवाई क" तार"ख/Date Of Hearing 11-05-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2008-09, Is Directed Against The Commissioner Of Income Tax-I, Kolkata’S Order Dated 04.03.2013, Revising The Re-Assessment In Question Dated 28.12.2010 Thereby Terming The Same To Be Erroneous Causing Prejudice To The Interest Of The Revenue, Exercising Revision Jurisdiction Lis Proceedings U/S 263 Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. We Deem It Appropriate First Of All To Reproduce Assessee’S Pleadings Reading As Under:- “1) For That The Order Of Ld. Cit Is Arbitrary, Illegal & Bad In Law. 2)For That The Order Passed U/S 263 By The Ld. Cit Is Without Jurisdiction, Hence Invalid.

Section 143(2)Section 147Section 148Section 263Section 264

…Page 6 validity of the former can always be challenged. This tribunal’s decision in M/s Westlife Development Ltd. vs. Principal CIT in ITA No. 686/Mum/2016 places reliance upon hon'ble apex court’s judgment in Kiran Singh & Ors. vs. Chaman Paswan & Ors.(1955) 1 SCR 117 (SC). Their lordships are of the view that a decree passed by a court without jurisdiction is a nullity which could be put to challenge in execution or in collateral proceedings. Their lordships conclude that any defect of jurisdiction in pecuniary or territorial or in respect of subject-matter of the action strikes at the very authority of the cou…

Sanjeev Kumar Khemka, Kolkata vs. CIT-15, Kolkata

In the result, assessee’s appeal stands allowed

ITA 1361/KOL/2016[2011-12]Status: DisposedITAT Kolkata02 Jun 2017AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2011-12 Sanjeev Kr. Khemka V/s. Pr. Commissioner of P.K. Himmatsinghka, Income-Tax-15, 3, 41, B.B. Ganguly Street, Govt. Place (West), 22nd Floor, Kolkata-12 Kolkata-700 001 [PAN No.AEZPK 6219 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Pamod Kr. Himmatsinghka, AR अपीलाथ" क" ओर से/By Appellant Shri Gouten Hangshing, CIT-DR ""यथ" क" ओर से/By Respondent 24-04-2017 सुनवाई क" तार"ख/Date of Hearing 02-06-2017 घोषणा क" तार"ख/Date of Pronouncement आद…

M/S Classic Flour and Food Processing Pvt Ltd., Kolkata vs. ITO, WD-11(4), Kolkata

In the result, ITA No. 765 & 766/Kol/2014 are allowed while ITA

ITA 764/KOL/2014[2009-2010]Status: DisposedITAT Kolkata05 Apr 2017AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 133(6)Section 143(1)Section 147Section 148Section 263

…ITA Nos.764 to 766/Kol/2014 M/s. Classic Flour & Food Processing P.Ltd.A.Y.2007-08 to 2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] ITA Nos..764 to 766/Kol/2014 Assessment Years : 2009-10, 2007-08 & 2008-09 M/s. Classic Flour & Food Processing -versus- C.I.T., Kol-IV, Pvt. Ltd. Kolkata Kolkata (PAN:AABCC 1735 G) (Appellant) (Respondent) For the Appellant: Shri S.M.Surana, Advocate For the Respondent: Shri G.Mallikarjuna, CIT(DR). Date of Hearing : 29.03.2017. Date of Pronouncement : 05.04.2017. ORDER PER N.V.VASUDEVAN, JM:…