Mohini Devi Malpani v. ITO

77 ITR 674High Court1970#9133 most cited

What is Mohini Devi Malpani v. ITO authority for?

A 'best judgment assessment' is invalid if the Assessing Officer fails to issue a show-cause notice to the assessee or specify the grounds for default under Section 144(1)(a) to (c). Such an assessment order is liable to be quashed or annulled for non-compliance with statutory requirements.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Mohini Devi Malpani v. ITO · best judgment assessment · Section 144 · show cause notice · quash assessment · invalid assessment · non-compliance · statutory requirement · Section 142 · Section 143 · annulment

Sections most often in play

Section 115BBESection 133ASection 142(1)Section 143(2)Section 143(3)Section 144Section 234ASection 68

Judgments citing Mohini Devi Malpani v. ITO

Narayana Rao Hebri, Sagar vs. The Assistant Commissioner of Income Tax, Circle-1, Shivamogga

In the result, the appeal of assessee is partly allowed

ITA 2051/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 143(3)Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 Narayana Rao Hebri, Vs. The Assistant Commissioner 1, Chinna, S.N. Nagar of Income Tax, Circle 1, Main Road, Shivamogga – 577 201. Sagar – 577 401. PAN: AASPH 2926A APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.04.2025 Date of Pronouncement : 22.05.2025 O R D E R Per Prashant Maharishi, Vice President 1. This appeal is filed by Mr.…

Sri Pandab Chandra Paul, Agartala vs. Income Tax Officer, Ward-3, Agartala

Appeal is allowed

ITA 367/GTY/2013[2006-07]Status: DisposedITAT Guwahati18 Dec 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2006-07

Section 142(1)Section 144Section 144(1)

…ing Officer’s having either issued any such show-cause to the assessee. Nor he stated assessee’s default u/s 144(1) (a to c). We agree assessee’ legal plea on this count alone as per hon'ble Calcutta high court’s decision in Mohini Debi Malpani vs. ITO (1969) 77 ITR 674 (Cal) to quash the impugned “best judgment assessment” therefore. His other substantive grounds on merits are rendered academic. 5. This assessee’s appeal is allowed. Order pronounced in the open court 18/12/2019 (A.L.Saini) (S.S.Godara) (Accountant Member) Judicial Member) Kolkata, *Dkp "दनांकः- 18/12/2019 कोलकाता/। आदेश क" ""त"ल"प अ"े"षत / Co…

Shri Subrata Kumar Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle-Agartala, Agartala

Appeals are allowed in above terms

ITA 25/GTY/2019[2015-16]Status: DisposedITAT Guwahati02 Aug 2019AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

…would render the order passed by the AO as invalid in law and such order of assessment is liable to be annulled. We also find support from the aforesaid conclusions from the decision of the Hon’ble Calcutta High Court in the case of Mohini Devi Malpani vs ITO 77 ITR 674 (Cal). 23. For the reasons given above we hold that the order u/s 158BC of the act is bad in law and liable to be annulled. In particular, we are of the view that the statutory requirement of framing the assessment u/s 144 of the act have not been complied with as contended by the assessee in ground no.2AC of the cross objection. For the reasons g…

Shri Subrata Kumar Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle-Agartala, Agartala

Appeals are allowed in above terms

ITA 24/GTY/2019[2014-15]Status: DisposedITAT Guwahati02 Aug 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

…would render the order passed by the AO as invalid in law and such order of assessment is liable to be annulled. We also find support from the aforesaid conclusions from the decision of the Hon’ble Calcutta High Court in the case of Mohini Devi Malpani vs ITO 77 ITR 674 (Cal). 23. For the reasons given above we hold that the order u/s 158BC of the act is bad in law and liable to be annulled. In particular, we are of the view that the statutory requirement of framing the assessment u/s 144 of the act have not been complied with as contended by the assessee in ground no.2AC of the cross objection. For the reasons g…

Shri Subrata Kumar Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle-Agartala, Agartala

Appeals are allowed in above terms

ITA 23/GTY/2019[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

…would render the order passed by the AO as invalid in law and such order of assessment is liable to be annulled. We also find support from the aforesaid conclusions from the decision of the Hon’ble Calcutta High Court in the case of Mohini Devi Malpani vs ITO 77 ITR 674 (Cal). 23. For the reasons given above we hold that the order u/s 158BC of the act is bad in law and liable to be annulled. In particular, we are of the view that the statutory requirement of framing the assessment u/s 144 of the act have not been complied with as contended by the assessee in ground no.2AC of the cross objection. For the reasons g…

Shri Subrata Kumar Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle-Agartala, Agartala

Appeals are allowed in above terms

ITA 22/GTY/2019[2012-13]Status: DisposedITAT Guwahati02 Aug 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

…would render the order passed by the AO as invalid in law and such order of assessment is liable to be annulled. We also find support from the aforesaid conclusions from the decision of the Hon’ble Calcutta High Court in the case of Mohini Devi Malpani vs ITO 77 ITR 674 (Cal). 23. For the reasons given above we hold that the order u/s 158BC of the act is bad in law and liable to be annulled. In particular, we are of the view that the statutory requirement of framing the assessment u/s 144 of the act have not been complied with as contended by the assessee in ground no.2AC of the cross objection. For the reasons g…

Shri Subrata Kumar Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle-Agartala, Agartala

Appeals are allowed in above terms

ITA 21/GTY/2019[2011-12]Status: DisposedITAT Guwahati02 Aug 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

…would render the order passed by the AO as invalid in law and such order of assessment is liable to be annulled. We also find support from the aforesaid conclusions from the decision of the Hon’ble Calcutta High Court in the case of Mohini Devi Malpani vs ITO 77 ITR 674 (Cal). 23. For the reasons given above we hold that the order u/s 158BC of the act is bad in law and liable to be annulled. In particular, we are of the view that the statutory requirement of framing the assessment u/s 144 of the act have not been complied with as contended by the assessee in ground no.2AC of the cross objection. For the reasons g…

Shri Subrata Kumar Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle-Agartala, Agartala

Appeals are allowed in above terms

ITA 20/GTY/2019[2010-11]Status: DisposedITAT Guwahati02 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

…would render the order passed by the AO as invalid in law and such order of assessment is liable to be annulled. We also find support from the aforesaid conclusions from the decision of the Hon’ble Calcutta High Court in the case of Mohini Devi Malpani vs ITO 77 ITR 674 (Cal). 23. For the reasons given above we hold that the order u/s 158BC of the act is bad in law and liable to be annulled. In particular, we are of the view that the statutory requirement of framing the assessment u/s 144 of the act have not been complied with as contended by the assessee in ground no.2AC of the cross objection. For the reasons g…

Laxmipat Dudheria, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, all the four appeals filed by the assessee are allowed

ITA 2376/BANG/2018[2015-16]Status: DisposedITAT Bangalore08 Apr 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2373 to 2376/Bang/2018 Assessment Years : 2012-13 to 2015-16 Shri Laxmipat Dudheria, The Assistant No. 66, Navniketan, K R Commissioner of Road, vs. Income Tax, Basavanagudi, Circle – 7 (1)(2), Bangalore – 560 004. Bangalore. PAN: AIHPD6948F APPELLANT RESPONDENT : Shri K.R. Pradeep, Advocate & Appellant by Ms. Girija G.P., Advocate Respondent by : Shri Arun Kumar, DIT (DR) Date of hearing : 24.01.2019 Date of Pronouncement : 09.04.2019 O R D E R Pe…

Laxmipat Dudheria, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, all the four appeals filed by the assessee are allowed

ITA 2375/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Apr 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2373 to 2376/Bang/2018 Assessment Years : 2012-13 to 2015-16 Shri Laxmipat Dudheria, The Assistant No. 66, Navniketan, K R Commissioner of Road, vs. Income Tax, Basavanagudi, Circle – 7 (1)(2), Bangalore – 560 004. Bangalore. PAN: AIHPD6948F APPELLANT RESPONDENT : Shri K.R. Pradeep, Advocate & Appellant by Ms. Girija G.P., Advocate Respondent by : Shri Arun Kumar, DIT (DR) Date of hearing : 24.01.2019 Date of Pronouncement : 09.04.2019 O R D E R Pe…

Laxmipat Dudheria, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, all the four appeals filed by the assessee are allowed

ITA 2374/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Apr 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2373 to 2376/Bang/2018 Assessment Years : 2012-13 to 2015-16 Shri Laxmipat Dudheria, The Assistant No. 66, Navniketan, K R Commissioner of Road, vs. Income Tax, Basavanagudi, Circle – 7 (1)(2), Bangalore – 560 004. Bangalore. PAN: AIHPD6948F APPELLANT RESPONDENT : Shri K.R. Pradeep, Advocate & Appellant by Ms. Girija G.P., Advocate Respondent by : Shri Arun Kumar, DIT (DR) Date of hearing : 24.01.2019 Date of Pronouncement : 09.04.2019 O R D E R Pe…

Laxmipat Dudheria, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, all the four appeals filed by the assessee are allowed

ITA 2373/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Apr 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2373 to 2376/Bang/2018 Assessment Years : 2012-13 to 2015-16 Shri Laxmipat Dudheria, The Assistant No. 66, Navniketan, K R Commissioner of Road, vs. Income Tax, Basavanagudi, Circle – 7 (1)(2), Bangalore – 560 004. Bangalore. PAN: AIHPD6948F APPELLANT RESPONDENT : Shri K.R. Pradeep, Advocate & Appellant by Ms. Girija G.P., Advocate Respondent by : Shri Arun Kumar, DIT (DR) Date of hearing : 24.01.2019 Date of Pronouncement : 09.04.2019 O R D E R Pe…

Mohini Devi Malpani v. ITO (77 ITR 674) — Cited in 12 Judgments | BharatTax