L K VERMA v. HMT AND ANOTHER

2 SCC 269Reported decision2006#8274 most cited

What is L K VERMA v. HMT AND ANOTHER authority for?

A satisfaction note recorded under Section 153C of the Income Tax Act must be specific to each assessment year.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Also referred to as

L K VERMA v. HMT · Section 153C · satisfaction note · assessment year · search assessment · consolidated satisfaction note · income tax act

Sections most often in play

Section 132Section 133ASection 139Section 142(1)Section 143(2)Section 147Section 148Section 149

Issues it is cited on

section 153c proceedingssection 153(1)section 153c(1)section 127section 149search assessmentsatisfaction notesection 153dsection 132asection 151section 133asection 132(4)

Judgments citing L K VERMA v. HMT AND ANOTHER

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3287/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Dec 2024AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…Assessment Year and in the impugned proceedings, consolidated satisfaction note has been entire assessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble Hig…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3286/DEL/2024[2019-20]Status: DisposedITAT Delhi04 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…Assessment Year and in the impugned proceedings, consolidated satisfaction note has been entire assessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble Hig…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3285/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…Assessment Year and in the impugned proceedings, consolidated satisfaction note has been entire assessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble Hig…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3284/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…Assessment Year and in the impugned proceedings, consolidated satisfaction note has been entire assessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble Hig…

Blue Ocean Travels Pvt .Ltd., Delhi vs. DCIT, Central Circle -15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3283/DEL/2024[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…Assessment Year and in the impugned proceedings, consolidated satisfaction note has been entire assessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble Hig…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Cirlce-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3282/DEL/2024[2015-16]Status: DisposedITAT Delhi04 Dec 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…Assessment Year and in the impugned proceedings, consolidated satisfaction note has been entire assessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble Hig…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3281/DEL/2024[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…Assessment Year and in the impugned proceedings, consolidated satisfaction note has been entire assessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble Hig…

Sh. S.L. Arora, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 275/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…equire such an application. The direction with regard to the prospective operation of the law laid down in Mohd. Ramzan Khan's case (AIR 1991 SC 471) (supra) was followed by various Benches of this Court, viz., S. P. Viswanathan v. Union of India, (1991) Supp 2 SCC 269 : (1991 AIR SCW 730); Union of India v. A. K. Chatterjee (1993) 2 SCC 191 and Managing Director, Food Corporation of India v. Narendra Kumar Jam, (1993) 2 SCC 400.” Furthermore, explaining the principle, in the case of Harsha Dhingra v. State of Haryana (2001) 9 SCC 550, the Honourable Supreme Court has held: “Prospective declaration of law is a d…

Sh. Rajiv Kumar, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 274/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…equire such an application. The direction with regard to the prospective operation of the law laid down in Mohd. Ramzan Khan's case (AIR 1991 SC 471) (supra) was followed by various Benches of this Court, viz., S. P. Viswanathan v. Union of India, (1991) Supp 2 SCC 269 : (1991 AIR SCW 730); Union of India v. A. K. Chatterjee (1993) 2 SCC 191 and Managing Director, Food Corporation of India v. Narendra Kumar Jam, (1993) 2 SCC 400.” Furthermore, explaining the principle, in the case of Harsha Dhingra v. State of Haryana (2001) 9 SCC 550, the Honourable Supreme Court has held: “Prospective declaration of law is a d…

DCIT, Chandigarh vs. Sh. S.L. Arora, Mohali

In the result, the appeals of the assessee bearing

ITA 1421/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…equire such an application. The direction with regard to the prospective operation of the law laid down in Mohd. Ramzan Khan's case (AIR 1991 SC 471) (supra) was followed by various Benches of this Court, viz., S. P. Viswanathan v. Union of India, (1991) Supp 2 SCC 269 : (1991 AIR SCW 730); Union of India v. A. K. Chatterjee (1993) 2 SCC 191 and Managing Director, Food Corporation of India v. Narendra Kumar Jam, (1993) 2 SCC 400.” Furthermore, explaining the principle, in the case of Harsha Dhingra v. State of Haryana (2001) 9 SCC 550, the Honourable Supreme Court has held: “Prospective declaration of law is a d…

Sh.Sohan Lal Arora, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1326/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…equire such an application. The direction with regard to the prospective operation of the law laid down in Mohd. Ramzan Khan's case (AIR 1991 SC 471) (supra) was followed by various Benches of this Court, viz., S. P. Viswanathan v. Union of India, (1991) Supp 2 SCC 269 : (1991 AIR SCW 730); Union of India v. A. K. Chatterjee (1993) 2 SCC 191 and Managing Director, Food Corporation of India v. Narendra Kumar Jam, (1993) 2 SCC 400.” Furthermore, explaining the principle, in the case of Harsha Dhingra v. State of Haryana (2001) 9 SCC 550, the Honourable Supreme Court has held: “Prospective declaration of law is a d…

Sh. Rajiv Kumar, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1325/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…equire such an application. The direction with regard to the prospective operation of the law laid down in Mohd. Ramzan Khan's case (AIR 1991 SC 471) (supra) was followed by various Benches of this Court, viz., S. P. Viswanathan v. Union of India, (1991) Supp 2 SCC 269 : (1991 AIR SCW 730); Union of India v. A. K. Chatterjee (1993) 2 SCC 191 and Managing Director, Food Corporation of India v. Narendra Kumar Jam, (1993) 2 SCC 400.” Furthermore, explaining the principle, in the case of Harsha Dhingra v. State of Haryana (2001) 9 SCC 550, the Honourable Supreme Court has held: “Prospective declaration of law is a d…

The Official Liquidator of vs. Registrar of Trade Marks

CA/71/2018HC Karnataka16 Dec 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 151

…result in grave harm to the brand itself. In support of their contentions, learned Senior counsel have placed reliance upon the following judgments: - 41 - 1. Union of India and Others Vs. Vasavi Cooperative Housing Society Limited and Others (2014) 2 SCC 269 2. Shahdara (Delhi) Saharanpur Light Railway Co. Ltd. Vs. Income Tax Officer 1988 63 Comp Cas 627 3. State of Kerala Vs. Official Liquidator (1897) 1 KLT 801 4. DR. S.P. Bhargava Vs. Haryana Electric Steel Co. Ltd., 1994 SCC Online P&H 395 5. Bacchaj Nahar vs. Nilima Mandal &Anr (2008) 17 SCC 491 6. West Bengal Electricity Vs. CESC Ltd (200…