Madras in N. Ranjit v. CIT

35 Taxmann.com 555High Court2013#9013 most cited

What is Madras in N. Ranjit v. CIT authority for?

The issuance of a notice under Section 148 of the Income Tax Act on the same date as the recording of reasons and approval from the Joint CIT is considered valid. The case distinguishes between situations where returns are filed within the allowed time and those involving reassessment.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2018.

Also referred to as

N. Ranjit v. CIT · 35 Taxmann.com 555 · Section 148 · reassessment notice · reasons recorded · approval · Joint CIT · assessment procedure · return of income

Judgments citing Madras in N. Ranjit v. CIT

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 736/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 735/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 734/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 733/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 732/PUN/2015[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 731/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 730/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 729/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 728/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 727/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 726/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 725/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Madras in N. Ranjit v. CIT (35 Taxmann.com 555) — Cited in 12 Judgments | BharatTax