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

M/S. Superior Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1022/DEL/2012[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

U.P. Distillers Association Phd House, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 10/DEL/2012[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

M/S Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5056/DEL/2011[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

M/S Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3328/DEL/2011[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

M/S Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2679/DEL/2011[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

M/S Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2678/DEL/2011[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

DCIT, New Delhi vs. M/S. Superior Industries Ltd., Bareilly

In the result, the appeals of the assessee are allowed

ITA 458/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

DCIT, New Delhi vs. M/S. Kesar Enterprises Ltd., Mumbai

In the result, the appeals of the assessee are allowed

ITA 457/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 456/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 455/DEL/2010[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 454/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4217/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4216/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4215/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

DCIT, New Delhi vs. M/S Narang Distillery Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2827/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

DCIT, New Delhi vs. M/S National Industrial Cooperation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2807/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

DCIT, New Delhi vs. M/S National Industrial Cooperation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2806/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2578/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2577/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2576/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…nged at any stage because it goes to the root of the matter. If the assessment is framed without jurisdiction, then subsequent happenings get vitiated. 77. The answer to this question has been given by the Hon'ble Gujarat High Court in the case of P.V. Doshi 113 ITR 22 wherein the Hon'ble High Court was seized with the following three questions : “1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that once the Tribunal passed an order the matter became final with regard to the point which was settled by the Appellate Assistant Commissioner and was not agitated befo…