Micro Marbles Private Limited v. Office of the Income Tax Officer

475 ITR 569High Court2023#15893 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147Section 148Section 151Section 133(6)Section 143(3)Section 139(1)Section 143(2)Section 194J

Issues it is cited on

section 282a(1)section 282aapproval under section 151section 282section 292bsection 292section 148areopening of assessmentsection 29section 151section 28reassessment proceedings

Judgments citing Micro Marbles Private Limited v. Office of the Income Tax Officer

Balaji Education Development Society, Bhilai vs. ITO, Exemption, Ward-2, Raipur

In the result, appeal of the assessee is allowed

ITA 594/RPR/2025[2016-17]Status: DisposedITAT Raipur04 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.594/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147

…TA No.442/RPR/2025 for A.Y.2011-12 is allowed.” 6. In the aforesaid order, the Tribunal has referred to the judgment of the Hon’ble High Court of Rajasthan Jodhpur Bench in the case of Micro Marbles Private Limited Vs. Office of the Income Tax Officer (2023) 475 ITR 569 (Raj.), wherein it was held that since the material referred to in the "reasons to believe" was not supplied to the petitioner, the entire proceedings for the reopening of the assessment and leading to the consequential assessment stand vitiated in law. Further, the Hon’ble High Court of Bombay in the case of Tata Capital Financial Services Limit…

Ajay Kumar Bajaj, Raipur vs. Income Tax Officer-4(1), Raipur

In the result, appeal of the assessee in ITA

ITA 596/RPR/2025[2017-18]Status: DisposedITAT Raipur06 Jan 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.596/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Ajay Kumar Bajaj 1, Adarsh Nagar, Mowa, Raipur-492 001 (C.G.) Pan: Akepb2140C

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 148Section 151

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.596/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Ajay Kumar Bajaj 1, Adarsh Nagar, Mowa, Raipur-492 001 (C.G.) PAN: AKEPB2140C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 05.01.2026 घोषणा क" तार"ख / Date of Pr…

Earthstahl & Alloys Ltd., Raipur vs. Income Tax Officer, 3(1), Raipur

In the result, appeal of the assessee is allowed

ITA 478/RPR/2025[2013-14]Status: DisposedITAT Raipur25 Aug 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.478/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Earthstahl & Alloys Limited 5B Mohini Merline, Jayshree Vihar Pandritarai Mandi Gate, Ravigram S.O, Raipur-492 001 (C.G.) Pan: Aacce3567F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Birendra Kumar, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…ing the base of principles of natural justice in income tax proceedings. 9. In this regard, I refer to the judgment of the Hon’ble High Court of Rajasthan, Jodhpur Bench in the case of Micro Marbles Private Limited Vs. Office of the Income Tax Officer (2023) 475 ITR 569 (Raj.) wherein on the similar issue the Hon’ble High Court has held and observed as follows: “31. Thus, in the light of the decisions of the Delhi and the Bombay High Courts, as referred to above, the non-supply of the material, especially the documents of entry in the books of M/s Sanmatri Gems Pvt. Ltd. and the statement of Deepak Jain recorde…

Neelam Chandrakar, Rajnandgaon vs. Income Tax Officer, Ward-1(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 444/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

…fecting the base of principles of natural justice in income tax proceedings. In this regard, I refer to the judgment of the Hon’ble High Court of Rajasthan, Jodhpur Bench in the case of Micro Marbles Private Limited Vs. Office of the Income Tax Officer (2023) 475 ITR 569 (Raj.) wherein on the similar issue the Hon’ble High Court has held and observed as follows: “31. Thus, in the light of the decisions of the Delhi and the Bombay High Courts, as referred to above, the non-supply of the material, especially the documents of entry in the books of M/s Sanmatri Gems Pvt. Ltd. and the statement of Deepak Jain recorde…

Leeladhar Chandrakar, Durg vs. Income Tax Officer, Ward-1 (3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 443/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

…fecting the base of principles of natural justice in income tax proceedings. In this regard, I refer to the judgment of the Hon’ble High Court of Rajasthan, Jodhpur Bench in the case of Micro Marbles Private Limited Vs. Office of the Income Tax Officer (2023) 475 ITR 569 (Raj.) wherein on the similar issue the Hon’ble High Court has held and observed as follows: “31. Thus, in the light of the decisions of the Delhi and the Bombay High Courts, as referred to above, the non-supply of the material, especially the documents of entry in the books of M/s Sanmatri Gems Pvt. Ltd. and the statement of Deepak Jain recorde…

Leeladhar Chandrakar, Durg vs. Income Tax Officer, Ward-1(3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 442/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

…fecting the base of principles of natural justice in income tax proceedings. In this regard, I refer to the judgment of the Hon’ble High Court of Rajasthan, Jodhpur Bench in the case of Micro Marbles Private Limited Vs. Office of the Income Tax Officer (2023) 475 ITR 569 (Raj.) wherein on the similar issue the Hon’ble High Court has held and observed as follows: “31. Thus, in the light of the decisions of the Delhi and the Bombay High Courts, as referred to above, the non-supply of the material, especially the documents of entry in the books of M/s Sanmatri Gems Pvt. Ltd. and the statement of Deepak Jain recorde…

Micro Marbles Private Limited v. Office of the Income Tax Officer (475 ITR 569) — Cited in 6 Judgments | BharatTax