Rampyari Devi Sarogi v. CIT

88 ITR 324Supreme Court of India#9911 most cited

What is Rampyari Devi Sarogi v. CIT authority for?

An assessment order passed without conducting proper enquiries is considered erroneous.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2017.

Also referred to as

Rampyari Devi Sarogi v CIT · 88 ITR 324 SC · erroneous assessment order · no enquiries · assessment without investigation · assessment order invalid

Judgments citing Rampyari Devi Sarogi v. CIT

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then such an order would be erroneous. But in the present case, the order passed by the learned ACIT is neither 'erroneous' nor 'prejudicial' to the interest of the revenue since the learned ACIT took one of t…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then such an order would be erroneous. But in the present case, the order passed by the learned ACIT is neither 'erroneous' nor 'prejudicial' to the interest of the revenue since the learned ACIT took one of t…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then such an order would be erroneous. But in the present case, the order passed by the learned ACIT is neither 'erroneous' nor 'prejudicial' to the interest of the revenue since the learned ACIT took one of t…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then such an order would be erroneous. But in the present case, the order passed by the learned ACIT is neither 'erroneous' nor 'prejudicial' to the interest of the revenue since the learned ACIT took one of t…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then such an order would be erroneous. But in the present case, the order passed by the learned ACIT is neither 'erroneous' nor 'prejudicial' to the interest of the revenue since the learned ACIT took one of t…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then such an order would be erroneous. But in the present case, the order passed by the learned ACIT is neither 'erroneous' nor 'prejudicial' to the interest of the revenue since the learned ACIT took one of t…

Sunil Bedi, New Delhi vs. CIT, Gurgaon

In the result, all the 03 appeals filed by the Assessee

ITA 2873/DEL/2013[2005-06]Status: DisposedITAT Delhi27 Oct 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Rajan Bhatia, Adv. & Sh. S.S. Kalra, CAFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 10Section 263Section 68

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then 13 such an order would be erroneous. But in the prsent case, the regular books of accounts, viz. the cash book, the ledger, the bank account statements, were produced by the assesee which were verified and…

Pinki Bedi, New Delhi vs. DCIT, Faridabad

In the result, all the 03 appeals filed by the Assessee

ITA 2872/DEL/2013[2005-06]Status: DisposedITAT Delhi27 Oct 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Rajan Bhatia, Adv. & Sh. S.S. Kalra, CAFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 10Section 263Section 68

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then 13 such an order would be erroneous. But in the prsent case, the regular books of accounts, viz. the cash book, the ledger, the bank account statements, were produced by the assesee which were verified and…

Sunil Bedi, New Delhi vs. CIT, Gurgaon

In the result, all the 03 appeals filed by the Assessee

ITA 2871/DEL/2013[2006-07]Status: DisposedITAT Delhi27 Oct 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Rajan Bhatia, Adv. & Sh. S.S. Kalra, CAFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 10Section 263Section 68

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then 13 such an order would be erroneous. But in the prsent case, the regular books of accounts, viz. the cash book, the ledger, the bank account statements, were produced by the assesee which were verified and…

M/S. India Habitat Centre, New Delhi vs. CIT(E), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2340/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Oct 2016AY 2011-12

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2011-12 India Habitat Centre, Commissioner Of Income Tax (Exemptions), Lodi Road, Vs. Pratyakash Kar Bhavan, E- New Delhi - 110003 2, Block, 26Th Floor, Dr. (Pan: Aaati0499M) Shyama Prasad Mukherjeemarg, Civic Centre, Jawaharlal Nehru Marg, New Delhi – 110 002 (Appellant) (Respondent)

For Appellant: Sh. Suresh Ananthraman, CAFor Respondent: Ms. Satpal Gulati, CIT(DR)
Section 11Section 12ASection 143(2)Section 143(3)Section 263

…High Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then such an order would be erroneous. 8.4 We also find that the AO has consciously taken a view with regard to the “Principle of Mutuality”. The Hon’ble Supreme Court in 10 the case of Malabar Industrial Co. Lt…

M/S. India Habitat Centre, New Delhi vs. DIT (E), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2390/DEL/2015[2010-11]Status: DisposedITAT Delhi18 May 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2010-11 India Habitat Centre, Commissioner Of Income Tax (Exemptions), Lodi Road, Vs. Pratyakash Kar Bhavan, E- New Delhi - 110003 2, Block, 26Th Floor, Dr. (Pan: Aaati0499M) Shyama Prasad Mukherjeemarg, Civic Centre, Jawaharlal Nehru Marg, New Delhi – 110 002 (Appellant) (Respondent)

For Appellant: Sh. Suresh Ananthraman, CAFor Respondent: Ms. Sulekha Verma, CIT(DR)
Section 11Section 12ASection 143(2)Section 143(3)Section 263

…h Court in Geevee Enterprises vs. Addl. CIT 99 ITR 375 (Del.). In arriving at this 12 decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Sarogi vs. CIT 67 ITR 84 (SC) and Tara Devi Agarwal vs. CIT, 88 ITR 324 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiries, then such an order would be erroneous. 8.4 We also find that the AO has consciously taken a view with regard to the “Principle of Mutuality”. The Hon’ble Supreme Court in the case of Malabar Industrial Co. Ltd.…