Kubendran v. DCIT

434 ITR 161High Court2021#10625 most cited

What is Kubendran v. DCIT authority for?

For assessments under Section 153A, notice under Section 143(2) is not mandatory. Compliance with natural justice principles, satisfied by issuance of a notice under Section 143(2) or a questionnaire under Section 142(1), is sufficient.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Kubendran v. DCIT · Section 153A assessment · Section 143(2) notice · Section 142(1) questionnaire · natural justice · assessment procedure

Sections most often in play

Section 1961Section 132Section 143(2)Section 153ASection 68Section 142(1)Section 143(3)Section 153C

Issues it is cited on

penalty under section 271ddeletion of penaltysummons under section 131section 271esection 269sssection 271dsection 269section 250(4)agricultural incomecommissioner (appeals)section 131section 132(4)

Judgments citing Kubendran v. DCIT

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 611/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…the said decision has held that the issue of notice u/s 143(2) of the Act is not mandatory for finalization of assessment u/s 153A of the Act. 13. Referring to the decision of Hon’ble Madras High Court in the case of B. Kubendran vs. DCIT reported in (2021) 434 ITR 161 (Mad), he submitted that the 20 IT(SS)A Nos.39 & 40/PUN/2024 ITA Nos.1894 to 1896/PUN/2024 ITA Nos.607 to 611/PUN/2025 Hon’ble High Court in the said decision has held that in framing an assessment under section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notic…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 610/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…the said decision has held that the issue of notice u/s 143(2) of the Act is not mandatory for finalization of assessment u/s 153A of the Act. 13. Referring to the decision of Hon’ble Madras High Court in the case of B. Kubendran vs. DCIT reported in (2021) 434 ITR 161 (Mad), he submitted that the 20 IT(SS)A Nos.39 & 40/PUN/2024 ITA Nos.1894 to 1896/PUN/2024 ITA Nos.607 to 611/PUN/2025 Hon’ble High Court in the said decision has held that in framing an assessment under section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notic…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 609/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…the said decision has held that the issue of notice u/s 143(2) of the Act is not mandatory for finalization of assessment u/s 153A of the Act. 13. Referring to the decision of Hon’ble Madras High Court in the case of B. Kubendran vs. DCIT reported in (2021) 434 ITR 161 (Mad), he submitted that the 20 IT(SS)A Nos.39 & 40/PUN/2024 ITA Nos.1894 to 1896/PUN/2024 ITA Nos.607 to 611/PUN/2025 Hon’ble High Court in the said decision has held that in framing an assessment under section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notic…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 608/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…the said decision has held that the issue of notice u/s 143(2) of the Act is not mandatory for finalization of assessment u/s 153A of the Act. 13. Referring to the decision of Hon’ble Madras High Court in the case of B. Kubendran vs. DCIT reported in (2021) 434 ITR 161 (Mad), he submitted that the 20 IT(SS)A Nos.39 & 40/PUN/2024 ITA Nos.1894 to 1896/PUN/2024 ITA Nos.607 to 611/PUN/2025 Hon’ble High Court in the said decision has held that in framing an assessment under section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notic…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 607/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…the said decision has held that the issue of notice u/s 143(2) of the Act is not mandatory for finalization of assessment u/s 153A of the Act. 13. Referring to the decision of Hon’ble Madras High Court in the case of B. Kubendran vs. DCIT reported in (2021) 434 ITR 161 (Mad), he submitted that the 20 IT(SS)A Nos.39 & 40/PUN/2024 ITA Nos.1894 to 1896/PUN/2024 ITA Nos.607 to 611/PUN/2025 Hon’ble High Court in the said decision has held that in framing an assessment under section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notic…

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha B. Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1896/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…the said decision has held that the issue of notice u/s 143(2) of the Act is not mandatory for finalization of assessment u/s 153A of the Act. 13. Referring to the decision of Hon’ble Madras High Court in the case of B. Kubendran vs. DCIT reported in (2021) 434 ITR 161 (Mad), he submitted that the 20 IT(SS)A Nos.39 & 40/PUN/2024 ITA Nos.1894 to 1896/PUN/2024 ITA Nos.607 to 611/PUN/2025 Hon’ble High Court in the said decision has held that in framing an assessment under section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notic…

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha Bhagwanrao Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1895/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…the said decision has held that the issue of notice u/s 143(2) of the Act is not mandatory for finalization of assessment u/s 153A of the Act. 13. Referring to the decision of Hon’ble Madras High Court in the case of B. Kubendran vs. DCIT reported in (2021) 434 ITR 161 (Mad), he submitted that the 20 IT(SS)A Nos.39 & 40/PUN/2024 ITA Nos.1894 to 1896/PUN/2024 ITA Nos.607 to 611/PUN/2025 Hon’ble High Court in the said decision has held that in framing an assessment under section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notic…

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha Bhagwanrao Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1894/PUN/2024[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…the said decision has held that the issue of notice u/s 143(2) of the Act is not mandatory for finalization of assessment u/s 153A of the Act. 13. Referring to the decision of Hon’ble Madras High Court in the case of B. Kubendran vs. DCIT reported in (2021) 434 ITR 161 (Mad), he submitted that the 20 IT(SS)A Nos.39 & 40/PUN/2024 ITA Nos.1894 to 1896/PUN/2024 ITA Nos.607 to 611/PUN/2025 Hon’ble High Court in the said decision has held that in framing an assessment under section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notic…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…ncome tax Act, 1961. He has relied on various case laws for his decision such as Tarsem Singla v/s DCIT, Ludhiana (81 taxmann.com 347 (P & H)), ACIT v/s Sunshine Infraestate P Ltd. (139 taxmann.com 60 (Allahabad ITAT)), B. Kubendran v/s CIT, CC 2(1), Chennai (434 ITR 161). We have gone through the judgements so quoted by ld. CIT (A) and find ourselves in agreement with his decision that there is no requirement of issuing notice u/s 14392) of the Income Tax Act, 1961 while framing the assessment u/s 153A/153C of the Income Tax Act, 1961 and hence we reject this contention of the ld. AR. On another issue of challen…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT- Central Circle-1 Udiapur, Udaipue

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

…ncome tax Act, 1961. He has relied on various case laws for his decision such as Tarsem Singla v/s DCIT, Ludhiana (81 taxmann.com 347 (P & H)), ACIT v/s Sunshine Infraestate P Ltd. (139 taxmann.com 60 (Allahabad ITAT)), B. Kubendran v/s CIT, CC 2(1), Chennai (434 ITR 161). We have gone through the judgements so quoted by ld. CIT (A) and find ourselves in agreement with his decision that there is no requirement of issuing notice u/s 14392) of the Income Tax Act, 1961 while framing the assessment u/s 153A/153C of the Income Tax Act, 1961 and hence we reject this contention of the ld. AR. On another issue of challen…

Kubendran v. DCIT (434 ITR 161) — Cited in 10 Judgments | BharatTax