Narayanappa v. CIT

63 ITR 219Supreme Court of India1967#503 most cited

What is Narayanappa v. CIT authority for?

The approval required from a higher authority under section 153D of the Income Tax Act is an administrative act, not a quasi-judicial one. Consequently, an opportunity of hearing is not required to be given to the assessee at the stage of obtaining such approval, provided the approving authority is competent.

187

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2026.

Also referred to as

Narayanappa v. CIT · 63 ITR 219 · section 153D · administrative act · quasi-judicial act · approval from higher authority · opportunity of hearing · JCIT approval · judicial scrutiny · search assessment

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 250Section 143(1)Section 153ASection 153D
Read the full judgment

Issues it is cited on

section 114(e)section 43(3)section 147(a)section 151(1)section 158bbkelvinatorsection 153bwithin four yearssection 158bcsection 151(2)live linksection 158bg

Judgments citing Narayanappa v. CIT

M/S. Devansh Exports, Kolkata vs. ACIT, Circle - 32, Kolkata

In the result, the appeal of assessee is allowed

ITA 2178/KOL/2017[2010-11]Status: DisposedITAT Kolkata15 Oct 2018AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(3)Section 147Section 148

…1 Devansh Exports, AY 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 2178/Kol/2017 Assessment Year: 2010-11 M/s. Devansh Exports Vs. Assistant Commissioner of Income- (PAN: AACFD1870B) tax, Circle-32, Kolkata. Appellant Respondent Date of Hearing 07.08.2018 Date of Pronouncement 15.10.2018 For the Appellant Shri Ketan K. Ved, AR For the Respondent Shri Sanjay Paul, Addl. CIT, Sr. DR ORDER Per Shri A.…

DCIT, New Delhi vs. Sh. Jawahar Lal Kesarwani, Noida

In the result the C.O. of the assessee stands allowed whereas

ITA 6108/DEL/2014[2006-07]Status: DisposedITAT Delhi23 Jul 2018AY 2006-07

Bench: Sh. G.D. Agrawal & Sh. Sudhanshu Srivastavadcit Jawahar Lal Kesarwani Central Circle-20 809, Valencia Tower, New Delhi Mahagun Mapple Vs. Apartment, Sector-50 Noida Pan : Akepk2123Q

For Appellant: Sh. Rajiv Saxena, Ms. Sumongla Saxena, ShFor Respondent: Sh. Amit Jain, Sr. DR
Section 139Section 143(1)Section 148

…nt proceedings, held as under: 13 ITA no.6108/Del/14, C.O. 115.d.17 (Jawahar Lal Kesarwani) “5. It is settled law in view of the decisions of the Hon’ble Supreme Court in the case of Ganga Saran & Sons Pvt. Ltd. Us. ITO 130 ITR 1; S.V. Narayanappa Vs. CIT 63 ITR 219; and Sheonath Singh Vs. ACIT 82 ITR 147 (SC) that the belief entertained by the AO must be arbitrary or irrational. It must be reasonable. It must be based on the reasons which are relevant and material. No doubt the court cannot investigate into the adequacy or sufficiency of the reasons which weighed with the AO in coming to the belief but the c…

Avnindra Mishra, Mathura vs. ITO-1(3)(1), Mathura

The appeal is allowed

ITA 441/AGR/2017[2009-10]Status: DisposedITAT Agra05 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 148Section 151

…ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Pr. CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal vs. S.P. Chaliha’, 79 ITR 603 (SC). ii. ‘CIT vs. M/s G.S. Tiwari and Co.’, 38 taxman.com 259 (All). iii. ‘M/s Ginni Filaments vs. CIT’, Writ Tax No. 1402 of 2004 iv. (All. H.C.) ‘Sushrut Institute of Plastic Surgery vs. Dy. CIT’, Misc. Bench v. No 219 of 2014 (All. H.C.) ‘Sanjay DCIT’, vi. Kumar Agarwal, HUF vs. ITA No.2…

Anita Yadav, Mathura vs. ITO -1(3)(1), Mathura

The appeal is allowed

ITA 422/AGR/2017[2009-10]Status: DisposedITAT Agra04 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 148Section 151

…ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Pr. CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal vs. S.P. Chaliha’, 79 ITR 603 (SC). ii. ‘CIT vs. M/s G.S. Tiwari and Co.’, 38 taxman.com 259 (All). iii. ‘M/s Ginni Filaments vs. CIT’, Writ Tax No. 1402 of 2004 iv. (All. H.C.) ‘Sushrut Institute of Plastic Surgery vs. Dy. CIT’, Misc. Bench v. No 219 of 2014 (All. H.C.) ‘Sanjay DCIT’, vi. Kumar Agarwal, HUF vs. ITA No.2…

Bijendra Kumar, Mathura vs. ITO-1(3)(1), Mathura

In the result, both the appeals are allowed

ITA 409/AGR/2017[2009-10]Status: DisposedITAT Agra03 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 147Section 148Section 151

…Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. I.T.A Nos.409 & 419/Agra/2017 4 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Pr. CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal vs. S.P. Chaliha’, 79 ITR 603 (SC). ii. ‘CIT vs. M/s G.S. Tiwari and Co.’, 38 taxman.com 259 (All). iii. ‘M/s Ginni Filaments vs. CIT’, Writ Tax No. 1402 of 2004 iv. (All. H.C.) ‘Sushrut Institute of Plastic Surgery vs. Dy. CIT’, Misc. Bench v. No 219 of 2014 (All. H.C.) ‘Sanjay DCIT’, vi. Kumar Agarwal, HUF vs. ITA No.2…

Ghanshyam, Mathura vs. ITO 3(2), Mathura

In the result, both the appeals are allowed

ITA 238/AGR/2018[2008-09]Status: DisposedITAT Agra19 Jun 2018AY 2008-09

Bench: Shri A. D. Jain

Section 147Section 148Section 151

…ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal vs. S.P. Chaliha’, 79 ITR 603 (SC). ii. ‘CIT vs. M/s G.S. Tiwari and Co.’, 38 taxman.com 259 (All). iii. ‘M/s Ginni Filaments vs. CIT’, Writ Tax No. 1402 of 2004 iv. (All. H.C.) I.T.A No. 238/Agra/2018 5 & I.T.A No. 129/Agra/2018 ‘Sushrut Institute of Plastic Surgery vs. Dy. CIT’, Misc. Bench v. No 219 of 2014 (All. H.C…

Ghanshyam, Mathura vs. ITO 3(2), Mathura

In the result, both the appeals are allowed

ITA 129/AGR/2018[2008-09]Status: DisposedITAT Agra19 Jun 2018AY 2008-09

Bench: Shri A. D. Jain

Section 147Section 148Section 151

…ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal vs. S.P. Chaliha’, 79 ITR 603 (SC). ii. ‘CIT vs. M/s G.S. Tiwari and Co.’, 38 taxman.com 259 (All). iii. ‘M/s Ginni Filaments vs. CIT’, Writ Tax No. 1402 of 2004 iv. (All. H.C.) I.T.A No. 238/Agra/2018 5 & I.T.A No. 129/Agra/2018 ‘Sushrut Institute of Plastic Surgery vs. Dy. CIT’, Misc. Bench v. No 219 of 2014 (All. H.C…

ITO 24(1)(2), Mumbai vs. Anushree V. Khetan, Mumbai

In the result, the issue stands remitted to the file of the assessing officer

ITA 4975/MUM/2016[2006-07]Status: DisposedITAT Mumbai01 Jun 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Pawan Sing, Jm आयकर अपील सं./I.T.A. No. 4975/Mum/2016 ("नधा"रण वष" / Assessment Year: 2006-07) The Ito-24(1)(2) Smt. Anushree V. Khetan बनाम/ 2Nd Floor, Khetan Bhavan, 605, Piramal Chambers, Lalbaug, Mumbai-400 012 78, J. B. Nagar, Andheri (E), Vs. Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aocpk 8810 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Ram Tiwari ""यथ" क" ओर से/Respondent By : Shri Rakesh Joshi

For Appellant: Shri Ram TiwariFor Respondent: Shri Rakesh Joshi
Section 142(1)Section 143(3)Section 147Section 148Section 2(22)(e)

…elief need not at this stage be irrebuttably conclusive to support his tentative 8 Smt. Anushree V. Khetan conclusion. Where such an inference can be drawn, sufficiency of reasons cannot be questioned at the preliminary stage." [S. Narayanappa vs. CIT (1967) 63 ITR 219 (SC): TC51R.651A]. 5.1.6. The aforesaid fact regarding under assessment of income was a tangible material, which gave the AO reason to believe that the income of the appellate has escaped assessment. What is important at the time of formation of belief by the A.O. regarding the escapement or under assessment of income is sufficiency of the reasons…

Padala V.V. Satyanarayana Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 187/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Nallamilli Venkatakrishna Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 186/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Mailavarapu Anantha Naga Narasimha Srikanth vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 185/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Tetali Srinivasa Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 184/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Kovvuri Venkata Rama Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 183/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Sabbella V.V. Satyanarayana Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 182/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Kovvuri Vijaya Sudhakara Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 181/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Tadii China Venkata Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 180/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Kovvuri Adl Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 179/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Sathi Suryanarayana Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 178/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Sabbella Venkata Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 189/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…

Sathi Rama Krishna Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 188/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…3) of the Act are to be held as null and void and void abinitio. The assessee relied on the decisions of Hon’ble A.P. High Court in the case of CIT Vs. Brajesh Kuimar Agarwal 369 ITR 171 and Hon’ble Supreme Court decision in the case of S. Narayanappa Vs. CIT 63 ITR 219 (SC) and the decision of Hon’ble Supreme Court in the case of CIT Vs. Daulat Ram Rawat Maulla 87 ITR 349 ad Laxmani Mewal Das 103 ITR 437. 7. On the other hand, the Ld. D.R. relied on the orders of the lower authorities and argued that Mr. Y. Joji Reddy has entered into an agreement for purchase of land with the original owners Shri Kantimohanti S…