Ratan Bej v. PCIT

467 ITR 288High Court2024#9812 most cited

What is Ratan Bej v. PCIT authority for?

The Assessing Officer's failure to consider an assessee's objections before passing an order under Section 148A(d) violates natural justice and mandatory procedures under Section 148A.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Ratan Bej v. PCIT · section 148A · section 148A(d) · consideration of objections · principles of natural justice · violation of mandatory modalities · enquiry proceedings

Sections most often in play

Section 147Section 148Section 148ASection 151Section 37(1)Section 133ASection 133(6)Section 143(3)

Issues it is cited on

section 148a(c)section 148(d)sanctioning authoritysection 148 noticeinfrastructure facilitybusiness expediencyfees for technical servicessection 148a(b)section 148a(d)section 148anon-application of mindliable to tax

Judgments citing Ratan Bej v. PCIT

Ramdev Munadhda, Warangal vs. Income Tax Office Ward -1, Warangal

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

ITA 1837/HYD/2025[2017-2018]Status: DisposedITAT Hyderabad26 Feb 2026AY 2017-2018
Section 143(3)Section 147Section 148Section 148ASection 149(1)(b)

…nn.com 709 (Hyderabad); (iii). Principal Commissioner of Income Tax Vs. Nitin Nema (2024) 468 ITR 105 (SC); (iv). Pramila Mahadev Tadkase Vs. Income Tax Officer (2024) 468 ITR 275 (Karnataka); and (v). Ratan Bej Vs. Principal Commissioner of Income Tax (2024) 467 ITR 288 (Jharkhand). Per Contra, the Ld. Departmental Representative (for short, “DR") submitted that as the AO at the stage of initiating the proceedings under Section 147 of the Act was in possession of material which revealed that the income of the assessee chargeable to tax, amounting to or likely to amount to Rs. 50 lakhs or more had escaped assessm…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

In the result, all the appeals filed by the assessee are allowed and Revenue’s appeals are dismissed

ITA 5227/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Mar 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 133ASection 147Section 148Section 148A

…thus submitted that such order passed u/s. 148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

In the result, all the appeals filed by the assessee are

ITA 5226/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Mar 2025AY 2018-19
Section 133ASection 147Section 148A

…s thus submitted that such order passed u/s.148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

ITA 5225/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Mar 2025AY 2019-20
Section 133ASection 147Section 148ASection 37(1)

…s thus submitted that such order passed u/s.148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

In the result, all the appeals filed by the assessee are allowed and Revenue’s appeals are dismissed

ITA 5224/MUM/2024[2021-22]Status: DisposedITAT Mumbai10 Mar 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 133ASection 147Section 148Section 148A

…thus submitted that such order passed u/s. 148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

In the result, all the appeals filed by the assessee are

ITA 5223/MUM/2024[2022-23]Status: DisposedITAT Mumbai10 Mar 2025AY 2022-23
Section 133ASection 147Section 148A

…s thus submitted that such order passed u/s.148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Cec- Itd Cem Tpl Joint Venture, Mumbai vs. DCIT, Central Circle 5(1), Mumbai

In the result, all the appeals filed by the assessee are

ITA 4681/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Mar 2025AY 2018-19
Section 133ASection 147Section 148Section 148A

…s thus submitted that such order passed u/s.148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Cec - Itd Cem Tpl Joint Venture, Mumbai vs. DCIT, Central Circle 5(1), Mumbai

In the result, all the appeals filed by the assessee are allowed and Revenue’s appeals are dismissed

ITA 4680/MUM/2024[2021-22]Status: DisposedITAT Mumbai10 Mar 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 133ASection 147Section 148Section 148A

…thus submitted that such order passed u/s. 148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Cec- Itd Cem Tpl Joint Venture, Mumbai vs. DCIT, Central Circle 5(1), Mumbai

In the result, all the appeals filed by the assessee are allowed and Revenue’s appeals are dismissed

ITA 4679/MUM/2024[2022-23]Status: DisposedITAT Mumbai10 Mar 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 133ASection 147Section 148Section 148A

…thus submitted that such order passed u/s. 148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Cec-Itd Cem Tpl Joint Venture, Mumbai vs. DCIT, Central Circle 5(1), Mumbai

In the result, all the appeals filed by the assessee are allowed and Revenue’s appeals are dismissed

ITA 4678/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Mar 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 133ASection 147Section 148Section 148A

…thus submitted that such order passed u/s. 148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Cec- Itd Cem Tpl Joint Venture, Mumbai vs. DCIT, Central Circle 5(1), Mumbai

In the result, all the appeals filed by the assessee are allowed and Revenue’s appeals are dismissed

ITA 4677/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Mar 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 133ASection 147Section 148Section 148A

…thus submitted that such order passed u/s. 148A(d) of the Act in case of an assessee without considering submission made by the assessee is bad in law. The Ld. AR relied upon the judgement of the Hon'ble Jharkhand High Court in the case of Ratan Bej v. PCIT (467 ITR 288) wherein it was held that non- consideration of the reply or objection furnished by the assessee not only amounts to violation of principles of natural justice but is also contravention of mandatory modalities which are to be followed during the course of enquiry proceedings under Section 148A of the Act (Para 8 and 8.1 of the referred order). Al…

Ratan Bej v. PCIT (467 ITR 288) — Cited in 11 Judgments | BharatTax