Laxmi Narain Anand Prakash v. CST

46 STC 71High Court1980#18031 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 144Section 147Section 148Section 153(2)Section 271(1)(c)Section 282(1)Section 37(1)

Judgments citing Laxmi Narain Anand Prakash v. CST

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

ITA 772/JPR/2025[2010-11]Status: DisposedITAT Jaipur18 Sept 2025AY 2010-11

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 147Section 148Section 271(1)(c)Section 37(1)Section 44A

…suance of the notice otherwise than by its service on the person concerned is one thing and the service of the notice on the person is another. In the context of sales tax the Full Bench of the Allahabad High Court in Laxmi Narain Anand Prakash v. CST [1980] 46 STC 71 (All) [FB]; AIR 1980 All 198, it was held that the notice of initiation of pro-ceeding under section 21 of the Uttar Pradesh Sales Tax Act, 1947 was a condition precedent and not only a procedural requirement. The mere fact that the assessee had obtained knowledge of the proceed-ing and participated could not validate the proceeding being initiated…

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

ITA 771/JPR/2025[2010-11]Status: DisposedITAT Jaipur18 Sept 2025AY 2010-11
For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 147Section 148Section 271(1)(c)Section 37(1)Section 44A

…ssuance of the notice otherwise than by its service on the person concerned is one thing and the service of the notice on the person is another. In the context of sales tax the Full Bench of the Allahabad High Court in Laxmi Narain Anand Prakash v. CST [1980] 46 STC 71 (All) [FB]; AIR 1980 All 198, it was held that the notice of initiation of pro-ceeding under section 21 of the Uttar Pradesh Sales Tax Act, 1947 was a condition precedent and not only a procedural requirement. The mere fact that the assessee had obtained knowledge of the proceed-ing and participated could not validate the proceeding being initiated…

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

…Kadam v. Savitribai Sopan Gujar and CCE v. Flock (India) (P) Ltd.)". (5.2.5).Hon'ble Allahabad High Court in the case of 'Smt. Prabha Rani Agarwal Vs. ITO (supra) at Para -14 of the order has held as under: "Para.14. In the case of Laxmi Narain Anand Prakash 46 STC 71 (All) [FB]: [1980] U.P. Tax Cases 125 (All.), a Full Bench of this Court has held that further notice under section 21 of the UP. Sales Tax Act, 1948, having been improperly served the initiation, of proceedings was without jurisdiction and it could not be validated by participation of the assessee in the proceedings P a g e 21 | 63 ITA No.65/CTK…

SURAT LALITHA DEVI ,SAROORNAGAR vs. INCOME TAX OFFICER, WARD-9(1), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 1757/HYD/2019[2011-12]Status: DisposedITAT Hyderabad08 Jan 2021AY 2011-12

Bench: Smt. P. Madhavi Deviassessment Year: 2011-12

For Appellant: Sri K.A. Sai PrasadFor Respondent: Sri Sitarama Rao, DR
Section 148Section 159Section 50C

…e. Now it has to be seen as to whether the mere appearance of the assessee after improper service of notice would absolve the requirement of law or not. The Hon'ble Allahabad High Court in Full Bench mentioned in the case of Laxmi Narain Anand Prakash vs. CST 46 STC 71(AII)(FB) has held that "notice under s, 21 of the UP Sales-tax Act, 1948, was served on A, who had no concern with the assessee's firm. The assessee, however, appeared on the date of hearing in the proceedings. The question was whether the service of notice on A became immaterial because of the assessee's appearance and the proceeding under s, 21 c…

K.M. TINA GUPTA vs. ITO, BUDAUN.,

In the result, the appeal of the assessee is dismissed

ITA 2548/DEL/2001[1997-1998]Status: DisposedITAT Delhi01 Jun 2018AY 1997-1998

Bench: Shri H.S. Sidhuassessment Year: 1997-98

For Appellant: Sh. Sanat Kapoor, Ms. Soumya Singh &For Respondent: Ms. Ashima Neb, Sr. DR
Section 142(1)Section 144Section 148Section 148(1)Section 260Section 69A

…Tribunal, challenging the jurisdiction of the Assessing Officer. This Court in the case of Smt Prabha Rani Agarwal Vs. Income Tax Officer and another reported in 2013 (351) ITR 275 (All) has held as under:- "16. In the case of Laxmi Narain Anand Prakash 46 STC 71 (All) [FBI [1980J UP Tax Cases 125 (All), a Full Bench of this Court has held that further notice under Section 21 of the UP. Sales Tax Act, 1948, having been improperly served the initiation of proceedings was without jurisdiction and it could not be validated by participation of the assessee in the proceedings and the invalidity of the notice…