How many judgments cite R.K. Upadhyaya v. Shanabhai P. Patel?

63 judgments on BharatTax cite R.K. Upadhyaya v. Shanabhai P. Patel (166 ITR 163), spanning 2007 to 2026.

Which sections of the Income Tax Act does R.K. Upadhyaya v. Shanabhai P. Patel come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 149, Section 143(3), Section 142(1), Section 143(2).

R.K. Upadhyaya v. Shanabhai P. Patel

166 ITR 163Supreme Court of India1987#1809 most cited

What is R.K. Upadhyaya v. Shanabhai P. Patel authority for?

While issuance of a Section 148 notice is a jurisdictional requirement for reassessment, its service is a condition precedent for making the assessment order, not merely for assuming jurisdiction. Valid service can occur anytime before the assessment's completion, and participation does not waive the mandatory requirement of proper notice service.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2026.

Also referred to as

R.K. Upadhyaya v. Shanabhai P. Patel · Section 148 notice service · reassessment jurisdiction · condition precedent for assessment order · validity of 148 notice · service before assessment completion · waiver of notice service · mandatory jurisdictional requirement · Income Tax Act section 147 · service of notice

Also reported as

33 Taxmann 229

Sections most often in play

Section 147 Section 148 Section 149 Section 143(3)Section 142(1)Section 143(2)Section 69A Section 133(6)

Issues it is cited on

section 148(1)section 292bb section 292b section 149 section 292 section 29 section 34 service of notice kelvinator mere change of opinion specified authority reason to believe

Judgments citing R.K. Upadhyaya v. Shanabhai P. Patel

The Commissioner of Income Tax – VI vs. Three Dee Exim Pvt. Ltd

ITA/1778/2010HC Delhi25 Mar 2011

Section 142(1)Section 143Section 147Section 148

…ITA No.1604/2010 & 1778/2010 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.1604/2010 & ITA No. 1778/2010 1. I.T.A. No.1604/2010 % Date of Decision: 25.03.2011 Reserved on : 04.03.2011 THE COMMISSIONER OF INCOME TAX – VI ... APPELLANT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus THREE DEE EXIM PVT. LTD. ...RESPONDENT Through: Dr.Rakesh Gupta with Dr.Raj K. Agarwal, Ms.Poonam Ahuja, Ms.Rani Kiyala and Mr.Johnson Bara, Advocates.…

The Commissioner of Income Tax – VI vs. Three Dee Exim Pvt. Ltd

ITA/1604/2010HC Delhi25 Mar 2011

Section 142(1)Section 143Section 147Section 148

Commissioner of Income Tax vs. Harish J.Punjabi

ITA - 942 / 2007HC Delhi01 Oct 2007

Section 143Section 147Section 260

…ce under Section 147 and 148 of the Act and on this factual ground, the Tribunal held that the proceedings for assessment were void. Learned counsel for the Revenue referred to the decision of the Supreme Court in *R.K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163* to contend that there is a distinction between the service of notice and issuance of notice. In that case, there was no dispute about the fact that notice under Section 147 of the Act was issued to the Assessee by registered post on 31<sup>st</sup> March, 1970 and was received by the Assessee on 3<sup>rd</sup> April, 1970. In the instant case, h…