Which sections of the Income Tax Act does PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(2), Section 148, Section 147, Section 142(1), Section 144, Section 292BB.

PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd.

Q: How many judgments cite PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd.?

47 judgments on BharatTax cite PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd. (64 Taxmann.com 220), spanning 2017 to 2026.

64 Taxmann.com 220High Court2015#2459 most cited

What is PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd. authority for?

Failure to issue a mandatory notice under Section 143(2) of the Income Tax Act is a fatal and incurable defect, rendering the assessment or reassessment order invalid. Section 292BB does not cure the complete non-issuance of such a notice, especially in reassessment proceedings.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

PCIT v. Shri Jai Shiv Shankar Traders · Section 143(2) notice · non-issuance of notice · fatal defect · Section 292BB · reassessment proceedings · reassessment invalid · not a curable defect · Section 148 notice · Delhi High Court 2015

Sections most often in play

Section 143(2)Section 148 Section 147 Section 142(1)Section 144 Section 292BB Section 143(3)Section 68

Read the full judgment

Issues it is cited on

section 292bb section 139(9)section 54ec section 292b annual value section 282 section 292 section 148 notice section 140 section 29 sanctioning authority section 54f

Judgments citing PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd.

Solar Turbines International Company (Singapore Branch of Solar Turbines Int'L Company, Usa)`, Bangalore vs. The Assistant Director of Income-Tax, Dehradun

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

ITA 2016/DEL/2015[2007-08]Status: DisposedITAT Delhi02 Apr 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.2015 & 2016/Del/2015 Assessment Years: 2005-06, 2007-08 & 2010-11 M/s Solar Turbines International Co., vs Asstt. Director of Income-tax C/o Deloitte Haskins & Sells, International Taxation, Deloitte Centre, Dehradun. Anchorage II, #100/2, Richmond Road, Bangalore. PAN: AAJCS3585J (Respondent) (Appellant) Assessee by: Shri Girish Dave, Advocate Shri Sunil Bhatt, Advocate Department by: Shri G.K. Dhall,CIT (Intl. Taxation) Date of Hearing: 14.03.2…

Solar Turbines International Company (Singapore Branch of Solar Turbines Int'L Company, Usa)`, Bangalore vs. The Assistant Director of Income-Tax, Dehradun

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

ITA 2015/DEL/2015[2005-06]Status: DisposedITAT Delhi02 Apr 2019AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

M/S. Solar Turbines International Company, Bangalore vs. ADIT, Dehradun

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

ITA 1985/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Apr 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

The ITO, Ward-5(2)(4), Ahmedabad vs. Shri Parimal Sureshbhai Patel, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2366/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2366/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri B. L. Meena, Sr. DR

Section 143(2)Section 292B

…assessment order passed under s.144 r.w.s. 147 of the Act in appeal has been rightly quashed by the CIT(A). The learned AR supported its case by the decision of Hon’ble Delhi High Court in the case of Pr.CIT vs. Shri Jai Shiv Shankar Traders Pvt. Ltd. (2015) 64 Taxmann.com 220 (Del.); Sapthagiri Finance & Investments vs. ITO [2012] 25 taxmann.com 341 (Mad.); CIT vs. K M Ravji in Tax Appeal No. 771 of 2010 order dated 18.07.2011 (Gujarat High Court); & CIT vs. Salarpur Cold Storage (P.) Ltd. [2014] 50 taxmann.com 105 (Allahabad). In substance, the learned AR submitted that the assessment order itself is non est d…

M/S. Halcrow Group Ltd., New Delhi vs. ADIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5554/DEL/2012[2005-06]Status: DisposedITAT Delhi02 Jul 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 5163/Del/2010 : Asstt. Year : 2004-05

For Appellant: Sh. Salil Kapoor, Sumit Lal Chandani &For Respondent: Sh. G. K. Dhall, CIT DR

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 148Section 154Section 234ASection 44DSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena A. Pillai, JM ITA No. 5163/Del/2010 : Asstt. Year : 2004-05 ITA No. 5164/Del/2010 : Asstt. Year : 2005-06 ITA No. 5554/Del/2012 : Asstt. Year : 2005-06 Halcrow Group Ltd., Vs ADIT, R-27, 2nd Floor, Pratap Market, International Taxation, Jangpura-B, New Delhi New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACH7866E Assessee by : Sh. Salil Kapoor, Sumit Lal Chandani & Ms. Ananya Kapoor, Advs. Revenue by : Sh. G. K. Dhall, CIT DR Date of Hearing : 03.05.2018 Date of Pronouncement : 02.0 7.2018 ORDER Per…

Prakash Rameshbhai Nanda, Jamnagar vs. Income Tax Officer, Ward-3(1), Jamnagar

In the result, appeal of the assessee in ITA No

ITA 13/RJT/2018[2009-10]Status: DisposedITAT Rajkot01 Mar 2018AY 2009-10

Bench: Shri S.S. Godara & Shri Pradip Kumar Kedia

For Appellant: Shri Chetan L.Agrawal, ARFor Respondent: Smt. Usha N. Shrote, Sr.DR

Section 143(2)Section 143(3)Section 147Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] सव"ी एस.एस.गोदारा, "या"यक सद"य एवं "द"प कुमार के"डया, लेखा सद"य के सम" । BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 13/Raj/2018 2009-10 Prakash Rameshbhai The Income Nanda Tax Officer Hasmukh Kunj Ward-3(1) 50, Digvijay Plot Jamnagar Jamnagar PAN:ABFPN 6778A 2. 14/Raj/2018 2010-11 -do- assessee -Revenue- 3. 15/Raj/2018 201…

Padam Chand Dhadda HUF, Jaipur vs. ACIT, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 40/JPR/2017[2011-12]Status: DisposedITAT Jaipur31 Oct 2017AY 2011-12

For Appellant: Shri Sidharth Ranka (Advocate)For Respondent: Shri Prithvi Raj Meena (Addl.CIT)

Section 143(2)Section 147Section 148Section 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 40/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke M/s Padam Chand Dhadda HUF Assistant Commissioner of Income Vs. 1387, Ganesh Bhawan, Tax, Partaniyon Ka Rasta, Circle-1, Johri Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AADHP 6433 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sidharth Ranka (Advocate)…