Nandram Hunatram v. CIT

37 ITR 500High Court#14100 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2022 to 2022.

Judgments citing Nandram Hunatram v. CIT

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 175/CTK/2019[2015-16]Status: HeardITAT Cuttack14 Jun 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 174/CTK/2019[2014-15]Status: DisposedITAT Cuttack14 Jun 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 173/CTK/2019[2012-13]Status: DisposedITAT Cuttack14 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 172/CTK/2019[2011-12]Status: DisposedITAT Cuttack14 Jun 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 171/CTK/2019[2010-11]Status: DisposedITAT Cuttack14 Jun 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 170/CTK/2019[2009-10]Status: DisposedITAT Cuttack14 Jun 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

M/S. Abhisri Nivas Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 75/CTK/2017[2012-13]Status: DisposedITAT Cuttack08 Apr 2022AY 2012-13

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2012-2013 2013 M/S. Abhisri Nivas Pvt Ltd., M/S. Abhisri Nivas Pvt Ltd., Vs. Income Tax Officer, Ward 1(1), Income Tax Officer, Ward 1(1), House No.263, Phase House No.263, Phase-Ii, Kanan Aayakar Bhavan, Rajaswa Vihar, Aayakar Bhavan, Rajaswa Vihar, Vihar, Nandan Kanan Road, Vihar, Nandan Kanan Road, Bhubaneswar. Bhubaneswar. Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aagca 9416 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri B.Panda, Sr. Adv/B.R.Panda & B.Panda, Sr. Adv/B.R.Panda & Brajabandhu Bihari, Ar Ars Revenue By Revenue By : Shri Sovesh Chandra Mohanty, Adl. Sovesh Chandra Mohanty, Adl. Cit (Dr) Date Of Hearing : 11 /3/ 20 / 2022 Date Of Pronouncement : 8/4 4/2022 O R D E R Per C.M.Garg G, Jm

For Appellant: S/Shri B.Panda, Sr. Adv/B.R.Panda and B.Panda, Sr. Adv/B.R.Panda and BrajabandhuFor Respondent: Shri Sovesh Chandra Mohanty, Adl
Section 68

…the assessee being devoid of merits may kindly be dismissed. 10. In the rejoinder, ld Sr. Counsel for the assessee drew our attention towards the judgment of Hon’ble Jurisdictional High Court of Orissa in the case of Nandram Hunatram vs CIT, Bihar & Orissa, 37 ITR 500 (Ori). Further drawing our attention to last para at page 7 of the judgment submitted that when there is no express authorisation by the assessee on the date of so called receipt of receipt dated 23.9.2013, then the date of P a g e 5 | 10 Assessment Year : 2012-2013 receipt of notice cannot be taken as valid service on the assessee or through A.R…