Oryx Fisheries Pvt. Ltd. v. UOI

13 SCC 427Reported decision2010#7232 most cited

What is Oryx Fisheries Pvt. Ltd. v. UOI authority for?

An order passed under section 153C of the Income Tax Act is invalid in the absence of a valid show cause notice.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Oryx Fisheries · Section 153C · show cause notice · natural justice · assessment order · validity of assessment · income tax act · statutory notice · procedural fairness · appellate authority

Sections most often in play

Section 1961Section 142(1)Section 143(3)Section 147Section 69ASection 68Section 69Section 132

Issues it is cited on

section 292ccsection 136section 142(2)warrant of authorisationpurposive interpretationpercentage completion methodsection 69bsection 48section 158bginterest u/s 234asection 132(4a)specified authority

Judgments citing Oryx Fisheries Pvt. Ltd. v. UOI

Saluja Steel and Power Pvt. Ltd., Giridih vs. ACIT, C, Dhanbad

In the result, appeal of the assessee is allowed

ITA 287/RAN/2025[13-14]Status: DisposedITAT Ranchi07 Jan 2026

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 131Section 142(1)Section 143(3)Section 148Section 156

…different, hence, unless the Petitioner to put the notice as to the exact contravention or provisions of law under which assessment or additions are sought to be made, the Petitioner cannot defend his case. In the case of Oryx Fisheries (P) Lad. v. UOI [2010] 13 SCC 427, it is held by the Hon'ble Supreme Court that the show cause notice should give the noticee a reasonable opportunity of making objections against proposed charges indicated in the notice and the person proceeded against must be told the charges against him so that he can make his defense and prove his innocence. In the entire course of the proceed…

Sheetal Bathla, Kota vs. Income Tax Officer Ward 1(2) Kota, Kota

In the result, appeal of the assessee is allowed

ITA 215/JPR/2025[2012-13]Status: DisposedITAT Jaipur17 Nov 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shsrawan Kumar Gupta, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 142(1)Section 147Section 148Section 234ASection 250

…gh back own funds, hence, there is no ground/material to form reasonable belief of any accommodation entry. (Refer PCIT Vs. Meenakshi Overseas P. Ltd. reported in [2017] 395 ITR 677 (Del). 6.5 In the case of Oryx Fisheries Pvt. Ltd. Vs. UOI reported in (2010) 13 SCC 427, it is held by the Hon'ble Supreme Court that the show cause notice should give the noticee a reasonable opportunity of making objections against proposed charges indicated in the notice and the person proceeded against must be told the charges against him so 12 Sheetal Bathla, Jaipur. that he can make his defense and prove his innocence. In the…

Vijit Singh, Jaipur vs. ITO Ward 3(2) Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1246/JPR/2025[2009-10]Status: DisposedITAT Jaipur17 Nov 2025AY 2009-10
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 147Section 234ASection 250

…mar Meena v/s ITO Swaimodhopur in ITA No.516/Jp/2024_dt. 2507.2024. M/S. Pasari Casting And Rolling Mills vs Income-Tax Department Through Its ... on 25 January, 2024 in W.P. (T) No. 1850/2022 dt. 25.01.2024 Oryx Fisheries Pvt. Ltd. Vs. UOI reported in (2010) 13 SCC 427, it is held by the Hon'ble Supreme Court. 85 ITA Nos.706 to 709/Jodh/2024 AshianaBuildpropPvt. Ltd., Udaipur. v) vi) v) New Delhi Television Ltd. Vs. DCIT (SC) reported in [2020] 424 ITR 607 M/s Kajari Mineral Pvt. Ltd v/s DCIT Central Circle-1 Udaipur in ITA No. 217 and 218/Jodh/2024 dt.21.11.2024 and also in Smt. Prabhati Devi v/s ITO Ward Dausa…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2740/DEL/2023[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…of the case and in law the Ld. CIT(Appeal) while adjudicating Ground No.1 of appeal erred in upholding the order passed under section 153C of Act in absence of a valid show cause notice as held by Hon'ble Supreme Court in Oryx Fisheries Pvt. Ltd. Vs UOI (2010)13 SCC 427. 5) That in the facts and circumstances of the case and in law the Ld. CIT(Appeal) while adjudicating Ground No.3 of appeal erred in upholding the order passed under section 153C of Act without disposing of objections raised by appellant to initiation of proceedings under section 153C of Income Tax Act. 6) That in the facts and circumstances of th…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2700/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…of the case and in law the Ld. CIT(Appeal) while adjudicating Ground No.1 of appeal erred in upholding the order passed under section 153C of Act in absence of a valid show cause notice as held by Hon'ble Supreme Court in Oryx Fisheries Pvt. Ltd. Vs UOI (2010)13 SCC 427. 5) That in the facts and circumstances of the case and in law the Ld. CIT(Appeal) while adjudicating Ground No.3 of appeal erred in upholding the order passed under section 153C of Act without disposing of objections raised by appellant to initiation of proceedings under section 153C of Income Tax Act. 6) That in the facts and circumstances of th…

Deputy Commissioiner of Income Tax, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2699/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…of the case and in law the Ld. CIT(Appeal) while adjudicating Ground No.1 of appeal erred in upholding the order passed under section 153C of Act in absence of a valid show cause notice as held by Hon'ble Supreme Court in Oryx Fisheries Pvt. Ltd. Vs UOI (2010)13 SCC 427. 5) That in the facts and circumstances of the case and in law the Ld. CIT(Appeal) while adjudicating Ground No.3 of appeal erred in upholding the order passed under section 153C of Act without disposing of objections raised by appellant to initiation of proceedings under section 153C of Income Tax Act. 6) That in the facts and circumstances of th…

Ajay Garg, Dehradun vs. ACIT Central Circle Dehradun, Dehradun

In the result, appeal of the assessee is partly allowed

ITA 200/DDN/2024[2015-2016]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-2016

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 132(4)Section 139(1)Section 147Section 148Section 148(2)Section 151Section 250

…any specific stipulation of assigning reasons under Section 148, still the authorities were required to follow the principles laid down by the Hon'ble Supreme Court in the case of Oryx Fisheries Private Limited vs. Union of India and Others reported in (2010) 13 SCC 427. That apart, the Constitution Bench of the Hon'ble Supreme Court in the case of Managing Director, ECIL, Hyderabad and Others vs. B. Karunakar and Others reported in (1993) 4 SCC 727, in which it is held that if the statutory provision does not provide issuance of second show cause notice and the inquiring officer's report, still the disciplinary…

Ashok Nariyani, Jaipur vs. ACIT, Circle-5, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1532/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Sept 2025AY 2017-18
For Appellant: Sh.Deepak Sharma, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 115BSection 131Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…his order aside. The appeal is accordingly allowed. The judgment and order under appeal is set aside. The order of the Appropriate Authority dated May 31, 1993, is quashed" Hon'ble apex court decision in case of Oryx Fisheries Pvt ltd vs UOI reported at 2010 13 SCC 427 66 24. It is well settled that a quasi-judicial authority, while acting in exercise of its statutory power must act fairly and must act with an open mind while initiating a show cause proceeding. A show cause proceeding is meant to give the person proceeded against a reasonable opportunity of making his objection against the proposed charges indic…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…plough back own funds, hence, there is no ground/material to form reasonable belief of any accommodation entry. (Refer PCIT Vs. Meenakshi Overseas P. Ltd. reported in [2017] 395 ITR 677 (Del). In the case of Oryx Fisheries Pvt. Ltd. Vs. UOI reported in (2010) 13 SCC 427, it is held by the Hon'ble Supreme Court that the show cause notice should give the noticee a reasonable opportunity of making objections against proposed charges indicated in the notice and the person proceeded against must be told the charges against him so that he can make his defense and prove his innocence. In the entire course of the proceed…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1 Udaipur, Udaipur

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

…plough back own funds, hence, there is no ground/material to form reasonable belief of any accommodation entry. (Refer PCIT Vs. Meenakshi Overseas P. Ltd. reported in [2017] 395 ITR 677 (Del). In the case of Oryx Fisheries Pvt. Ltd. Vs. UOI reported in (2010) 13 SCC 427, it is held by the Hon'ble Supreme Court that the show cause notice should give the noticee a reasonable opportunity of making objections against proposed charges indicated in the notice and the person proceeded against must be told the charges against him so that he can make his defense and prove his innocence. In the entire course of the proceed…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT- Central Circle-1 Udiapur, Udaipue

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

…plough back own funds, hence, there is no ground/material to form reasonable belief of any accommodation entry. (Refer PCIT Vs. Meenakshi Overseas P. Ltd. reported in [2017] 395 ITR 677 (Del). In the case of Oryx Fisheries Pvt. Ltd. Vs. UOI reported in (2010) 13 SCC 427, it is held by the Hon'ble Supreme Court that the show cause notice should give the noticee a reasonable opportunity of making objections against proposed charges indicated in the notice and the person proceeded against must be told the charges against him so that he can make his defense and prove his innocence. In the entire course of the proceed…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udaipur

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

…plough back own funds, hence, there is no ground/material to form reasonable belief of any accommodation entry. (Refer PCIT Vs. Meenakshi Overseas P. Ltd. reported in [2017] 395 ITR 677 (Del). In the case of Oryx Fisheries Pvt. Ltd. Vs. UOI reported in (2010) 13 SCC 427, it is held by the Hon'ble Supreme Court that the show cause notice should give the noticee a reasonable opportunity of making objections against proposed charges indicated in the notice and the person proceeded against must be told the charges against him so that he can make his defense and prove his innocence. In the entire course of the proceed…

Rajesh Kumar Jaiswal, Allahabad vs. Deputy/ACIT(Central), Allahabad

In the result, the appeal of the assessee is partly allowed

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

…the order of the Ld AO. For this proposition the Ld AR placed reliance on the judgments of the Hon Supreme Court in the cases of Punjab State Electricity Board and another vs Ashwani Kumar ( 1997) 5 SCC 120 and Oryx Fisheries Pvt Ltd vs UOI and Others( 2010) 13 SCC 427. 8. On the issue of disallowance of deduction under section 24(a) from rental income receipt, the ld. AR submitted that the assessee was a licensee of a liquor and a trader. His business was not into the renting out of property. If it was held that he was into the business of renting out property, then depreciation under section 32(1) would have b…

Deputy Commissioner of Income Tax, Circle-Shillong, Shillong vs. Dhar Construction Company, Shillong

In the result, the appeal filed by the revenue is partly allowed

ITA 39/GTY/2024[2018-19]Status: DisposedITAT Guwahati22 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C

…of 10 I.T.A. No.: 39/GTY/2024 Assessment Year: 2018-19 Dhar Construction Company. principal of Natural justice. The assessee has relied upon the following judgments in support of the relief allowed by the Ld. CIT(A): i) Oryx Fisheries (P.) Ltd. v. UO1 [2010] 13 SCC 427 ii) New Delhi Television Ltd. v. Dy. CIT [2020] 116 taxmann.com 151/271 Taxman 1/424 ITR 607 (SC) 5.1. The assessee has also referred to the judgments of Hon’ble Delhi High Court in the case of CIT- V vs. M/s. Radhika Creation, reported in (2011) 10 Taxmann.com 138 (Delhi), Hon’ble Bombay High Court in the case of ITO v. Vaman International (P.) L…

Prabhati Devi, Dausa vs. ITO Ward Dausa, Dausa

ITA 1031/JPR/2024[2011-12]Status: HeardITAT Jaipur01 Oct 2024AY 2011-12
For Appellant: Shri Sarwan Kumar Gupta, Advocate &For Respondent: Shri Gautam Singh Chaudhary, JCIT D/R
Section 144Section 147Section 148Section 234ASection 250

…plough back own funds, hence, there is no ground/material to form reasonable belief of any accommodation entry. (Refer PCIT Vs. Meenakshi Overseas P. Ltd. reported in [2017] 395 ITR 677 (Del). In the case of Oryx Fisheries Pvt. Ltd. Vs. UOI reported in (2010) 13 SCC 427, it is held by the Hon'ble Supreme Court that the show cause notice should give the noticee a reasonable opportunity of making objections against proposed charges indicated in the notice and the person proceeded against must be told the charges against him so that he can make his defense and prove his innocence. In the entire course of the proceed…

Oryx Fisheries Pvt. Ltd. v. UOI (13 SCC 427) — Cited in 15 Judgments | BharatTax