Pr.CIT v. Shri\nJai Shiv Shankar Traders (P.) Ltd.

282 CTR 435High Court2016#7374 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 143(2)Section 147 Section 148 Section 143(3)Section 144 Section 142(1)Section 144B Section 153A

Issues it is cited on

section 144(1)(b)section 148(1)section 144(1)section 292bb section 158bb section 158bc section 292b block period principal commissioner of income-tax section 292 section 158 section 158b

Judgments citing Pr.CIT v. Shri\nJai Shiv Shankar Traders (P.) Ltd.

Vidya Shanker Jaiswal, Sarguja vs. ITO, Ward-2, Ambikapur

The appeals of the assessee are allowed

ITA 142/RPR/2026[2014-15]Status: DisposedITAT Raipur24 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR

Section 143Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.141 & 142/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Vidya Shankar Jaiswal Bhagat Singh Ward No.2, Pratappur, Sarguja (C.G.)-497 223 PAN: ALGPJ6801P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : S/shri Yash Dhariwal & Yash Jain, CAs Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"…

Vidya Shanker Jaiswal, Sarguja vs. ITO, Ward-2, Ambikapur

The appeals of the assessee are allowed

ITA 141/RPR/2026[2013-14]Status: DisposedITAT Raipur24 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR

Section 143Section 143(2)Section 143(3)Section 148

Mohammed Usman, Bhilai, Durg vs. Income Tax Officer-2(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.180/RPR/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg PAN: AAFPU9292H .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.03.2026 घोषणा क" त…

Goal Oriented Trade Link Pvt. Ltd., Kolkata vs. ITO, Ward 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2576/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 147Section 148Section 14ASection 158Section 250

…ording of Section 143(3) of the Act is the indispensability of a notice under Section 143(2) thereof. c). In case of PR. Commissioner of Income-tax vs. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015] 64 taxmann.com 220 (Delhi)/[2016] 383 ITR 448 (Delhi)/[2016] 282 CTR 435 (Delhi)[14-10-2015] “12. The narration of facts as noted above by the Court makes it clear that no notice under Section 143(2) of the Act was issued to the Assessee after 16th December 2010, the date on which the Assessee informed the AO that the return originally filed should be treated as the return filed pursuant to the notice under Section 1…

M/S. Urban Nirman LLP, Kolkata vs. ITO, Ward 12(1), Kolkta

In the result, the appeal of the assessee is allowed

ITA 1730/KOL/2025[2013-2014]Status: DisposedITAT Kolkata11 Dec 2025AY 2013-2014

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: Shri S.B. Chakraborthy, DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…nvalid and nullity in the eyes of law. The case of the assessee find support from the decision of Hon'ble jurisdictional High Court in case of PCIT vs. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015] 64 taxmann.com 220 (Delhi)/[2016] 383 ITR 448 (Delhi)/[2016] 282 CTR 435 (Delhi)[14-10-2015], wherein it is held that the failure by the AO to issue a notice to the Assessee under Section 143(2) of the Act, pursuant to a notice under Section 148 of the Act, is fatal to the order of re-assessment. Therefore, we respectfully following the decision of the Hon'ble Delhi High court in case of PCIT Vs. Shri Jai Shiv Shanka…

Harjeet Singh Chhabra, Raipur vs. ITO, Ward-1, Raipur (Erst. ITO-1(3), Raipur)

In the result, appeal of the assessee is allowed

ITA 469/RPR/2025[2013-14]Status: DisposedITAT Raipur09 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.469/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Harjeet Singh Chhabra H. No.84, Las Vista, Mahaveer Nagar, Raipur (C.G.)-492 001 (C.G.) Pan: Adkpc0408P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 143(2)Section 143(3)Section 144Section 147Section 148Section 4

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.469/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Harjeet Singh Chhabra H. No.84, Las Vista, Mahaveer Nagar, Raipur (C.G.)-492 001 (C.G.) PAN: ADKPC0408P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 0…

Satya Enterprises, Bilaspur vs. Income Tax Officer, Ward-1(2), Bilaspur

In the result, appeal of the assessee is allowed

ITA 396/RPR/2025[2017-18]Status: DisposedITAT Raipur03 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.396/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Satya Enterprises Ward No.3, Shanti Nagar, Bilaspur (C.G.)-495 001 Pan: Adcfs1415L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143Section 143(2)Section 143(3)Section 144Section 148Section 292B

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.396/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Satya Enterprises Ward No.3, Shanti Nagar, Bilaspur (C.G.)-495 001 PAN: ADCFS1415L .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 03.09.2025 घोषणा क"…

Anil Kumar Parekh, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, appeal of the assessee is allowed

ITA 194/RPR/2025[2013-14]Status: DisposedITAT Raipur28 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.194/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/O. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 Pan: Akepp0240E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(2)Section 147Section 148Section 68Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.194/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/o. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 PAN: AKEPP0240E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.06.2025 घोष…

Krishan Kumar Makrania Pro. M/S. Makrania Oil Mill, Bhiwani vs. DCIT Central Circle-I, Gurgaon

In the result, assessee’s appeal in ITA No

ITA 3214/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

For Appellant: Sh. Gautam Jain, Adv. & AnkitFor Respondent: Sh. Om Parkash, Sr. DR

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148

…held that a notice under Section 143(2) is mandatory. [See: Alpine Electronics Asia (P.) Ltd. v. DGIT: 341 ITR 247 (Del), DIT v. Society for Worldwide Interbank Financial Telecommunication: 323 ITR 249 (Del), Pr. CIT v Shri Jai Shiv Shankar Traders Pvt. Ltd.: 282 CTR 435 (Del) and CIT v. Rajeev Verma: 336 ITR (All)]. It is also relevant to note that clause (b) of the proviso to Section 148(1) of the Act also specifically extends the period for issuance of notice under Section 143(2) of the Act." 13 Krishna Kumar Makrania 13. Under these facts, the said Court observed that this contention is bereft of any merits…

Raja Bashumiya Maniyar, Latur vs. ITO, Ward-1, Latur

In the result, appeal of the assessee is Allowed

ITA 455/PUN/2025[2010-11]Status: DisposedITAT Pune27 May 2025AY 2010-11

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.455/Pun/2025 निर्धारण वर्ष / Assessment Year: 2010-11 Raja Bashumiya Maniyar, Mandir Galli, Azad Chowk, Latur - 413512. Maharashtra. Pan: Boipm3875C Appellant/ Assessee V The Income Tax Officer- S 1, Latur. Respondent / Revenue Assessee By Shri Suhas P Bora – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) Virtual Hearing Date Of Hearing 13/05/2025 Date Of Pronouncement | 27/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commssioner Of Income Tax(Appeals) [Nfac] Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2010-11, Dated 27.03.2023 Emanating From Assessment Order Under Section 144 R.W.S 147 Of The Income Tax Act, 1961, Dated 30.12.2016. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 250Section 54F

…ice u/s.148 of the Act, within 30 days. Therefore, it was mandatory to issue a notice u/s.143(2) of the Act. Admittedly, Notice u/s.143(2) has not been issued. 6.3 The Hon'ble Delhi High Court in the case of Pr.CIT Vs. Shri Jai Shiv Shankar Traders (P.) Ltd., 282 CTR 435 (Del) dated 14.10.2015 has held as under : “19. The resultant position is that as far as the present case is concerned the failure by the AO to issue a notice to the Assessee under Section 143(2) of the Act subsequent to 16th December 2010 when the Assessee made a statement before the AO to the effect that the original return filed should be trea…

Indian Clothing League(P) Ltd., Noida vs. ITO, Ward-26(2), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 505/DEL/2020[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri R.K. Pandaassessment Year: 2011-12 Indian Clothing League (P) Ltd., Vs. Ito, Rupinder Kumar Aggarwal, Ward-26(2), Advocate, B-1A/22H, New Delhi. Sector-51, Noida. Pan: Aaccv3439R (Appellant) (Respondent) Assessee By : Shri Lalit Mohan, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 01.02.2022 Date Of Pronouncement : 21.02.2022 Order

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Om Parkash, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…held that a notice under Section 143(2) is mandatory. [See: Alpine Electronics Asia (P.) Ltd. v. DGIT: 341 ITR 247 (Del), DIT v. Society for Worldwide Interbank Financial Telecommunication: 323 ITR 249 (Del), Pr. CIT v Shri Jai Shiv Shankar Traders Pvt. Ltd.: 282 CTR 435 (Del) and CIT v. Rajeev Verma: 336 ITR (All)]. It is also relevant to note that clause (b) of the proviso to Section 14 148(1) of the Act also specifically extends the period for issuance of notice under Section 143(2) of the Act. 11. Mr Jain’s contention that a belated return filed by the Assessee prior to the assessment cannot be ignored as an…

Shri Ajaysingh Gajanansingh Gour, Gondia vs. Income Tax Officer, Ward-1, Gondia

In the result, assessee’s appeal is allowed

ITA 398/NAG/2017[2010-11]Status: DisposedITAT Nagpur26 Oct 2018AY 2010-11

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Jayant M. RandeFor Respondent: Shri R.K. Baral

Section 131Section 143(1)Section 143(2)Section 147Section 148

…e for assessment when the Assessing Officer is not satisfied with the income declared by the assessee in his return of income. In this regard, he relied upon the decision of the Hon’ble Delhi High Court in PCIT v/s Jai Shiv Shankar Traders Pvt. Ltd. [2016] 282 CTR 435 (Del.). The learned Commissioner (Appeals), after considering relevant submissions of the assessee and also by following the decisions of the 5 Shri Ajaysingh Gajanansingh Gour Hon’ble Delhi High Court in CIT v/s Madhya Bharat India Corporation Ltd., [2012] 20 taxmann.com 557 (Del.) rejected the additional grounds raised by the assessee chall…

Ashwani Kumar, New Delhi vs. ITO, Ward- 67(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3803/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Oct 2017AY 2012-13

Bench: Shri B.P. Jain

For Appellant: Shri Gautam JainFor Respondent: Shri T. Vasanthan Sr. DR

Section 143(2)Section 147Section 148

…e as under: i) 341 ITR 247 Alpine Electronics Asia [P] Ltd Vs. DGIT ii) 323 ITR 249 DIT Vs. Society for Worldwide Interbank Financial Telecommunication. iii) ITA No. 696/2015 CIT Vs. Delhi Kalyan Samiti. iv) 383 ITR 455 Pr. CIT Vs. Silver Line and Anr v) 282 CTR 435 Pr. CIT Vs. Shri Jai Shiv Shankar Traders vi) 310 ITR 300 AT Kuber Tobacco Products [P] Ltd Vs. DCIT vii) 178 Taxman 315 CIT Vs. Mani Kakkar 4. In that view of the matter, the Assessing Officer does not acquire jurisdiction u/s 147/143(2) of the Act and therefore, assessment so made is bad and invalid under the law and directed to be quashed. Le…

M/S Print-Fab (India) P. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5751/DEL/2013[2003-04]Status: DisposedITAT Delhi27 Jul 2016AY 2003-04

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2003-04 M/S. Print-Fab (India) P. Vs. Income Tax Officer, Ward Ltd., 46/8, 1St Floor, East 14(4), New Delhi Patel Nagar, New Delhi Gir/Pan : Aaccp7299M (Appellant) (Respondent) Appellant By Sh. Satyen Sethi, Adv. Respondent By Sh. V. R. Sonbhadra, Sr.Dr Date Of Hearing 21.06.2016 Date Of Pronouncement 27.07.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 12/08/2013 Of Learned Commissioner Of Income-Tax (Appeals)-Xvii, New Delhi, For Assessment Year 2003-04, Raising Following Grounds, Which Are Revised On 22.02.2016: 1. That On The Facts & Circumstances Of The Case & In Law, The Commissioner Of Income-Tax (Appeals)-Xvii, New Delhi [Briefly "The Cit(A)"] Has Erred In Upholding The Reopening Of Assessment Under Section 147 Of The Income Tax Act, 1961 (Briefly "The Act"). 2. That On The Facts & Circumstances Of The Case & In Law, The Cit(A) Has Erred In Not Appreciating That The Assessment Was Not Validly Reopened, For No Valid Notice

Section 143(2)Section 147Section 148Section 68

…held that a notice under Section 143(2) is mandatory. [See: Alpine Electronics Asia (P.) Ltd. v. DGIT: 341 ITR 247 (Del), DIT v. Society for Worldwide Interbank Financial Telecommunication: 323 ITR 249 (Del), Pr. CIT v Shri Jai Shiv Shankar Traders Pvt. Ltd.: 282 CTR 435 (Del) and CIT v. Rajeev 336 ITR (All)}. It is also relevant to note that clause (b) of the proviso to Section 148(1) of the Act also specifically extends the period for issuance of notice under Section 143(2) of the Act.” 3.4 Thus, the Hon’ble High Court in the above case has clearly held that in reassessment proceedings under section 147 of the…

M/S Rajit Syntex Pvt. Ltd., Noida vs. ITO, New Delhi

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

ITA 3403/DEL/2013[2004-05]Status: DisposedITAT Delhi29 Apr 2016AY 2004-05

Bench: Shri Sudhanshu Srivastava & Shri L.P. Sahuay: 2004-05 Rajit Syntex Pvt. Ltd., Vs Income Tax Officer, 430, Sector 28, Ward 15(2), New Delhi. Noida, Up-201 301 (Pan: Aaccr0963N) (Appellant) (Respondent) Appellant By: Shri Ved Jain, Ca Respondent By: Shri Ashis Chandra Mohanty, Sr.Dr

For Appellant: Shri Ved Jain, CAFor Respondent: Shri Ashis Chandra Mohanty, Sr.DR

Section 143(2)Section 147Section 148

…n reversed by the Hon'ble High Court in a Review Petition vide order dated 17.08.2011. The Ld. AR submitted that therefore, now this issue is covered by the judgment of the Hon'ble Delhi High Court in the case of Pr. CIT vs Shri Jay Shankar Traders (P) Ltd. 282 CTR 435 (Del). He submitted that in view of the binding precedent of the Hon'ble Delhi High Court’s judgment, the entire proceedings ought to be quashed. 4. The learned Departmental Representative submitted that a mere technical default, if at all, cannot vitiate the entire reassessment proceedings and submitted that on merits, the Department has a v…