P.V. Doshi v. CIT

113 ITR 22High Court1978#536 most cited

What is P.V. Doshi v. CIT authority for?

The lack of jurisdiction to initiate reassessment proceedings under Section 147/148 cannot be waived and can be challenged at a later stage, even if not raised initially. An invalid reassessment due to such jurisdictional defects cannot sustain subsequent penalty proceedings.

179

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2009 to 2026.

Also referred to as

P.V. Doshi v. CIT · 113 ITR 22 · jurisdiction reassessment · section 147 · section 148 · waiver of jurisdiction · challenge jurisdiction later stage · invalid assessment · penalty proceedings · section 271D · reopening of assessment · Gujarat High Court

Sections most often in play

Section 143(2)Section 144BSection 147Section 148Section 151Section 10(38)Section 115BBESection 127(2)(b)

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 163section 2(7a)section 115jasection 120section 16mere change of opinionsection 156section 127interest under section 234b

Judgments citing P.V. Doshi v. CIT

Sh. Sanjeev Kumar, Delhi vs. ACIT, New Delhi

In the result, the appeal of Revenue is dismissed

ITA 2658/DEL/2013[1995-96]Status: DisposedITAT Delhi13 Jan 2023AY 1995-96

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 1995-96] Shri Sanjeev Kumar, Vs Acit, C/O-Shri Hari Goel, Circle-37(1), Up-26, Pitam Pura, New Delhi. New Delhi-110088. Pan-Aekpg4102M Appellant Respondent [Assessment Year : 1995-96] Dcit, Vs Shri Sanjeev Kumar, Circle-37(1), C/O-Shri Hari Goel, New Delhi. Up-26, Pitam Pura, New Delhi-110088. Pan-Aekpk3363A Appellant Respondent Appellant By Shri Salil Agarwal, Sr.Adv. & Shri Shailesh Gupta, Ca Respondent By Shri H.K.Choudhary, Cit Dr Date Of Hearing 04.01.2023 Date Of Pronouncement 13.01.2023 Order

Section 143(2)Section 143(3)Section 147Section 148Section 234A

…Income Tax (Appeals) that aforesaid ground raised are too late in the day as original order of assessment has been upheld by Tribunal and order of Tribunal has acquired finality overlooks the following judicial pronouncements relied upon by the appellant: a) 113 ITR 22 (Guj) P.V. Doshi vs. CIT b) 194 ITR 548 (Born) Inventors Industrial Corpn. Vs. CIT c) 281 ITR 366 (All) Abdul Majid vs. CIT d) 21 SOT 440 (Kol) Pearless Ge. Fin. & Inv. Co. Ltd. vs. ACIT e) 127 ITD 160™ (Chennai) Hemal Knitting Industries vs. JCIT f) ITA No. 2638/2005 (Kar) dated 5.4.2010 CIT v Mis PaiVaibhav Hotels (P) Ltd 2. That the learned Com…

Maruti Clean Coal and Power Ltd., Raipur vs. Pr. Commisioner Income Tax-1, Raipur

ITA 55/RPR/2021[2011-12]Status: DisposedITAT Raipur31 Oct 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

For Appellant: Shri Salil Kapoor, Ms. AnanyaFor Respondent: Shri P. K Mishra, CIT-DR
Section 143(3)Section 147Section 148Section 263Section 263(2)

…as put into operation was that jurisdiction cannot be conferred by consent or agreement where it did not exist, nor can the lack of jurisdiction be waived. 8.6. These judgments were subsequently noticed by Hon’ble Gujarat High Court in the case of P. V. Doshi 113 ITR 22(Gujrat). This case arose under the Income Tax Act with reference to the provisions of Section 147 dealing with re-assessment. The facts were that the assessment was sought to be reopened under Section 147 and notice under section 148 was issued. Validity of reopening was not challenged upto Tribunal and additions were challenged on merits only. Th…

Rajarambapu Patil Ssk Ltd, Sangli vs. Deputy Commissioner of Income-Tax, Circle - 2, Sangli

Appeal is allowed in above terms

ITA 395/PUN/2018[2000-01]Status: DisposedITAT Pune29 Aug 2022AY 2000-01

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.395/Pun/2018 िनधा"रणवष" / Assessment Year : 2000-01 Rajarambapu Patil Ssk Ltd., The Dcit, Circle-2, Sangli. Sakharale, Tal: Walwa, Dist. Vs Sangli – 415414. . Pan: Aaaar 0790 D Appellant/ Assessee Respondent /Revenue Assessee By Prasanna Joshi – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 12/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2000-01 Is Directed Against The Commissioner Of Income Tax(Appeals)-1, Kolhapur’S Order Dated 27.12.2017 Passed In Appeal No.Sli/413/2006- 07, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 254(1)

…il SSK Ltd., tribunal’s jurisdiction “may pass such order as it thinks fit” has to be interpreted in its widest sense. This is coupled with their lordship’s yet another decision 194 ITR 548 (Bom) Inventors Industrial Corporation Vs. CIT and P.V.Doshi Vs. CIT 113 ITR 22 (Guj) holding that a legal issue going to route of the matter could very well allowed to be raised in consequential proceedings as well as since there is no waiver of jurisdiction in income-tax proceedings. 6. We keep in mind the foregoing settled legal proposition and note that the Assessing Officer had framed his first round assessment making t…

ITO -Intl Tax Circle 3(3) (2), Mumbai vs. Rahul Rajnikant Parikh, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 426/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…to the very root of the matter, it should be allowed after the appellants are compensated by costs." The Gujarat High Court has, of course, taken the very view in its two decisions in CIT v. Nanalal Tribhovandas [1975] 100 ITR 734 and P.V. Doshi v. CIT [1978] 113 ITR 22. Indirectly, the Allahabad High Court in CIT v. Hari Raj Swarup and Sons [1982] 138 ITR 462, has also taken the same view. We, therefore, hold that a ground by which the jurisdiction to make assessment itself is challenged can be urged before any authority for the first time. This, however, does not solve the problem before us. All the cases refer…

Rahul Rajnikant Parikh, Mumbai vs. ITO Intl Tax Circle 3(3) (2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 425/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…to the very root of the matter, it should be allowed after the appellants are compensated by costs." The Gujarat High Court has, of course, taken the very view in its two decisions in CIT v. Nanalal Tribhovandas [1975] 100 ITR 734 and P.V. Doshi v. CIT [1978] 113 ITR 22. Indirectly, the Allahabad High Court in CIT v. Hari Raj Swarup and Sons [1982] 138 ITR 462, has also taken the same view. We, therefore, hold that a ground by which the jurisdiction to make assessment itself is challenged can be urged before any authority for the first time. This, however, does not solve the problem before us. All the cases refer…

Kalpesh Ramniklal Jhaveri, Mumbai vs. ITO Intl Tax Cir 3(3), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 424/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…to the very root of the matter, it should be allowed after the appellants are compensated by costs." The Gujarat High Court has, of course, taken the very view in its two decisions in CIT v. Nanalal Tribhovandas [1975] 100 ITR 734 and P.V. Doshi v. CIT [1978] 113 ITR 22. Indirectly, the Allahabad High Court in CIT v. Hari Raj Swarup and Sons [1982] 138 ITR 462, has also taken the same view. We, therefore, hold that a ground by which the jurisdiction to make assessment itself is challenged can be urged before any authority for the first time. This, however, does not solve the problem before us. All the cases refer…

Kalpesh Rashmikant Jhaveri, Mumbai vs. ITO It, Circle- 3(3)(2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 423/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…to the very root of the matter, it should be allowed after the appellants are compensated by costs." The Gujarat High Court has, of course, taken the very view in its two decisions in CIT v. Nanalal Tribhovandas [1975] 100 ITR 734 and P.V. Doshi v. CIT [1978] 113 ITR 22. Indirectly, the Allahabad High Court in CIT v. Hari Raj Swarup and Sons [1982] 138 ITR 462, has also taken the same view. We, therefore, hold that a ground by which the jurisdiction to make assessment itself is challenged can be urged before any authority for the first time. This, however, does not solve the problem before us. All the cases refer…

Ych Logistics (India) Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…m the date of inception i.e., from the date of filing of appeal as it is from 15.02.2016. Now the question arises, what will happen to the jurisdictional provision? This has been answered by Hon’ble Gujarat High Court in the case of P.V. Doshi vs. CIT, [1978] 113 ITR 22, wherein it is held that jurisdictional provision which was mandatory and enacted in public interest could never be waived and the want of jurisdiction was discovered by the Appellate Assistant Commissioner, there was no question of waiver by the assessee. It was further held by Hon’ble Gujarat High Court that no question of finality of the remand…

M/S Noorani Properties (P) Ltd vs. The Commissioner of Wealth Tax

Appeals are allowed

WTA/11/2016HC Karnataka30 Jun 2022

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

Section 27

…Pvt. Ltd Vs. State of Haryana and another13 7 ITA 3209/2005 c/w. 3165/2005 decided on 20.06.2011 8 ITA No. 591/2008 decided on 18.08.2014 9 [1971] 82 ITR 363 (SC) 10 1954 AIR (SC) 340 11 [1978] 113 ITR 22 (Guj) 12 [2019] 410 ITR 306 (Kar) 13 [2012] 340 ITR 1 (SC) W.T.A No.11 OF 2016 C/W W.T.A NO.9 OF 2016 W.T.A NO.10 OF 2016…

Abdulvahed A. Sheikh, Legal Heirof Late Smt. Sarifaben Bikhubhai Shek, Ahmedabad vs. The ITO, Ward-7(2)(5), Ahmedabad

The appeal of the assessee is allowed in above terms

ITA 2948/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13
For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R
Section 120(3)(a)Section 133(6)Section 142(1)Section 147Section 148Section 250(6)Section 282Section 54F

…mere irregularities which can be cured by participation of the assesses/legal heirs, even as per the aforementioned decisions of the jurisdictional High Court.The Hon’ble jurisdictional High Court in the case of P.V Doshi vs Commissioner of Income Tax (1978) 113 ITR 22(Guj) has held that provisions conferring jurisdiction cannot be conferred on the authority by mere consent. The Hon’ble High Court has elaborately dealt with the same at para 4-12 of the order as under: 4.In order to consider whether such a question going to the root of the jurisdiction by initiating proceeding of reassessment under s. 147 could…

M/S Moral Pharmaceuticals (P) Ltd vs. Principal Commissioner of Income Tax-2, Lucknow

In the result, the appeal of the assessee is allowed

ITA 341/LKW/2017[2012-13]Status: DisposedITAT Lucknow14 Dec 2021AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 M/S Moral Pharmaceuticals (P) Ltd. V. Pr. Cit-2 Mata Parvati Apartment Lucknow Katen Lene Wali Chowk Kalyan East, Maharashtra Tan/Pan:Aagcm8051Q (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Smt. Sheela Chopa, Cit (Dr) Date Of Hearing: 06 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Smt. Sheela Chopa, CIT (DR)
Section 133(6)Section 143Section 143(2)Section 263Section 263(1)

…on of collateral proceedings on valid legal platform, the ld. Page 6 of 11 Counsel for the assessee has placed reliance on the following decisions: 1. ‘Westlife Development Ltd. vs. Pr. CIT’, [2016] 49 ITR (Trib.) 406 (Mum). 2. ‘P.V. Doshi vs. CIT’, [1978] 113 ITR 22 (Guj.). 3. ‘Hema Knitting Industries vs. ACIT’, [2010] 127 ITD 160 (Chennai). 4. ‘Valiant Glass Works (P) Ltd. vs. ACIT’, order dated 27.7.2016 in ITA No.1612/Mum/2013. 8. The ld. D.R., on the legal issue of jurisdiction, submitted that the Dy. CIT-6, Lucknow had valid jurisdiction over the assessee and the notice issued under section 143(2) of th…

The Amroli Vibhag Vividh Karyakari Sahakari Mandli Ltd., Surat vs. The DCIT., Circle-2(3), Surat

In the result ground No. 2 of the appeal is dismissed

ITA 1764/AHD/2017[2014-15]Status: DisposedITAT Surat09 Nov 2021AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

…be any estoppels against the law. As no tax can be levied without authority of law. To support his submission, Ld. AR of the assessee relied upon the decision of Hon'ble jurisdictional High Court in the case of P.V. Doshi Vs Commissioner of Income-tax (1978) 113 ITR 22 (Guj). The ld. AR of the assessee submits that Hon'ble jurisdictional High Court in PV Doshi (supra) held that jurisdiction could not be confronted by the authority by mere consent but only on condition precedent for the exercise of jurisdiction being fulfilled. If the jurisdiction cannot be afford by consent, there would be no question of existen…

The Amroli Vibhag Vividh Karyakari Sahakari Mandli Ltd., Surat vs. The Dy. Commissioner of Income Tax, Circle-2(3), Surat

In the result ground No. 2 of the appeal is dismissed

ITA 2386/AHD/2016[2009-10]Status: DisposedITAT Surat09 Nov 2021AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

…be any estoppels against the law. As no tax can be levied without authority of law. To support his submission, Ld. AR of the assessee relied upon the decision of Hon'ble jurisdictional High Court in the case of P.V. Doshi Vs Commissioner of Income-tax (1978) 113 ITR 22 (Guj). The ld. AR of the assessee submits that Hon'ble jurisdictional High Court in PV Doshi (supra) held that jurisdiction could not be confronted by the authority by mere consent but only on condition precedent for the exercise of jurisdiction being fulfilled. If the jurisdiction cannot be afford by consent, there would be no question of existen…

The Amroli Vibhag Vividh Karyakari Sahakari Mandli Ltd., Surat vs. The Dy.CIT., Circle-2(3), Surat

In the result ground No. 2 of the appeal is dismissed

ITA 3278/AHD/2015[2012-13]Status: DisposedITAT Surat09 Nov 2021AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

…be any estoppels against the law. As no tax can be levied without authority of law. To support his submission, Ld. AR of the assessee relied upon the decision of Hon'ble jurisdictional High Court in the case of P.V. Doshi Vs Commissioner of Income-tax (1978) 113 ITR 22 (Guj). The ld. AR of the assessee submits that Hon'ble jurisdictional High Court in PV Doshi (supra) held that jurisdiction could not be confronted by the authority by mere consent but only on condition precedent for the exercise of jurisdiction being fulfilled. If the jurisdiction cannot be afford by consent, there would be no question of existen…

The Amroli Vibhag Vividh Karyakari Sahakari Mandli Ltd., Surat vs. The ACIT., Circle-6, Surat

In the result ground No. 2 of the appeal is dismissed

ITA 2198/AHD/2015[2009-10]Status: DisposedITAT Surat09 Nov 2021AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

…be any estoppels against the law. As no tax can be levied without authority of law. To support his submission, Ld. AR of the assessee relied upon the decision of Hon'ble jurisdictional High Court in the case of P.V. Doshi Vs Commissioner of Income-tax (1978) 113 ITR 22 (Guj). The ld. AR of the assessee submits that Hon'ble jurisdictional High Court in PV Doshi (supra) held that jurisdiction could not be confronted by the authority by mere consent but only on condition precedent for the exercise of jurisdiction being fulfilled. If the jurisdiction cannot be afford by consent, there would be no question of existen…

Parveen Kumar Mittal, Yamuna Nagar vs. Pr.CIT, Panchkula

The appeal of the assessee is allowed in above terms

ITA 22/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh02 Nov 2021AY 2011-12

Bench: Us Raising The Following Grounds:

For Appellant: Shri Rohit Goel, CAFor Respondent: Shri Sandeep Dahiya, CIT
Section 143(3)Section 147Section 263Section 36(1)(iii)

…s put into operation was that jurisdiction cannot be conferred by consent or agreement where it did not exist, nor can the lack of jurisdiction be waived. 8.6. These judgments were subsequently noticed by Hon'ble Gujarat High Court in the case of P. V. Doshi 113 ITR 22(Gujrat). This case arose under the Income Tax Act with reference to the provisions of Section 147 dealing with re-assessment. The facts were that the assessment was sought to be reopened under Section 147 and notice under section 148 was issued. Validity of reopening was not challenged upto Tribunal and additions were challenged on merits only. Th…

The Indian Hotels Company Ltd, Mumbai vs. Addl CIT 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 8570/MUM/2011[2007-08]Status: DisposedITAT Mumbai21 May 2021AY 2007-08
Section 115JSection 120Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…iate reference in this regard can be made on the judgment of Hon'ble Bombay High Court in the case of Inventors Industrial Corporation Limited Vs. CIT 194 ITR 548 (Bombay). Similar view was taken by Hon'ble Gujarat High Court in the case of P.V. Doshi Vs. CIT 113 ITR 22 (Gui). Recently Hon'ble Delhi High Court handled a similar situation in the case of Valvoline Cummins Ltd 307 ITR 103 (Del) wherein challenge was made to the jurisdiction of Additional Commissioner of Income Tax who had passed the assessment order. It was contended on behalf of the Revenue that challenge of jurisdiction must be made within the sti…

The Thane Zilla Madhyamik Shikshak Sangh Sahakari Patpedhi Maryadit, Thane vs. ACIT Palghar Circle, Palghar, Thane

In the result, appeal of the assessee in ITA No

ITA 4296/MUM/2016[2007-08]Status: DisposedITAT Mumbai03 Dec 2020AY 2007-08

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 269SSection 271DSection 80P(2)(a)

…T vs. APAR Ltd., reported in 267 ITR 705 (Bom) c. Decision of the Hon‟ble Jurisdictional High Court in the case of Balkukund Acharya vs. DCIT reported in 310 ITR 310 (Bom) d. Decision of Hon‟ble Gujarat High Court in the case of P.V. Doshi vs. CIT reported in 113 ITR 22 (Guj) 6.5. It is also well settled that any amount of admission or misapprehension could not make an item taxable which is otherwise not so. In support of this, we would like to place reliance on the following decisions:- a. Decision of Hon‟ble Allahabad High Court in the case of Abdul Qayume vs. CIT reported in 184 ITR 404 (All) b. Decision of…

DDIT, New Delhi vs. M/S. Travelport Lp Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 218/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Nov 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…e find that the date of assessment order is in the body of the assessment order itself and, therefore, the evidentiary facts are very much available on record. 22. Similar view was taken by the Hon’ble High Court of Gujarat in the case of P.V. Doshi Vs. CIT 113 ITR 22. The relevant findings of the Hon’ble High Court of Gujarat read as under: “16. Even the alternative ground of finality of this order of the Tribunal suffers from the same infirmity, as the Tribunal has failed to notice this material distinction between a mere procedural provision which could be waived and such jurisdictional provision or a manda…

DDIT, New Delhi vs. M/S. Travelport Lp Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 217/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Nov 2020AY 2009-10

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…e find that the date of assessment order is in the body of the assessment order itself and, therefore, the evidentiary facts are very much available on record. 22. Similar view was taken by the Hon’ble High Court of Gujarat in the case of P.V. Doshi Vs. CIT 113 ITR 22. The relevant findings of the Hon’ble High Court of Gujarat read as under: “16. Even the alternative ground of finality of this order of the Tribunal suffers from the same infirmity, as the Tribunal has failed to notice this material distinction between a mere procedural provision which could be waived and such jurisdictional provision or a manda…