Ravinder Narain v. ITO (96 ITR 612)

SHRI KISHAN,GURGAON vs. ITO, GURGAON

In the result, the appeals of the assessee are dismissed

ITA 3030/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Jul 2024AY 2010-11

Bench: Sh. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2010-11 Shri Kishan S/O Late Jagmal Vs Income Tax Officer Singh, H. No.112, Near Shiv Ward- 4 (2) Mandir, Village & P.O. Gurgaon Nakhrola, Tehsil, Manesar Distt. Gurgaon – 122001 Pan No. Aaacp0165G (Appellant) (Respondent) Assessment Year: 2010-11 Sh. Manoj Kumar Vs Income Tax Officer S/O Late Sh. Jagdish Chander Ward-2 (4) Village P & O. Nakhrola Gurgaon Tehsil Manesar Gurgaon-122001 Pan No. Atvpm1063B (Appellant) (Respondent)

Section 143Section 143(3)Section 147Section 234ASection 548Section 54B

…the notice issued is shown to be invalid, then the validity of the proceedings taken by the Income-tax Officer without a notice or in pursuance of an invalid notice would be illegal and void." 2. The Hon’ble Delhi High Court in Ravinder Narain Vs. ITO (1974) 96 ITR 612 observed as under :- "The notices were addressed to the Individuals and although the names of all the persons were mentioned, and copies were served on each one of them, yet there was nothing to indicate that there were intended to relate to the assessee as an association of persons which was distinct from the Individual parties. If the Income-tax…

MANOJ KUMAR,GURGAON vs. ITO, GURGAON

In the result, the appeals of the assessee are dismissed

ITA 3029/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Jul 2024AY 2010-11

Bench: Sh. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2010-11 Shri Kishan S/O Late Jagmal Vs Income Tax Officer Singh, H. No.112, Near Shiv Ward- 4 (2) Mandir, Village & P.O. Gurgaon Nakhrola, Tehsil, Manesar Distt. Gurgaon – 122001 Pan No. Aaacp0165G (Appellant) (Respondent) Assessment Year: 2010-11 Sh. Manoj Kumar Vs Income Tax Officer S/O Late Sh. Jagdish Chander Ward-2 (4) Village P & O. Nakhrola Gurgaon Tehsil Manesar Gurgaon-122001 Pan No. Atvpm1063B (Appellant) (Respondent)

Section 143Section 143(3)Section 147Section 234ASection 548Section 54B

…the notice issued is shown to be invalid, then the validity of the proceedings taken by the Income-tax Officer without a notice or in pursuance of an invalid notice would be illegal and void." 2. The Hon’ble Delhi High Court in Ravinder Narain Vs. ITO (1974) 96 ITR 612 observed as under :- "The notices were addressed to the Individuals and although the names of all the persons were mentioned, and copies were served on each one of them, yet there was nothing to indicate that there were intended to relate to the assessee as an association of persons which was distinct from the Individual parties. If the Income-tax…

ITO vs. SRI. N.P. BAGWA & OTHERS,

In the result, all these appeals and cross objections are allowed

ITA 1012/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Jun 2016AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT

Section 144

…ed u/s 148 of the Act, requiring recording of reasons, this judgment of Kerala High Court is also not applicable in the present case. 14.1 He also placed reliance on a judgment of the Hon’ble Kerala High Court rendered in the case of Ravinder Narain Vs ITO 96 ITR 612. In this case also, the issue in dispute was regarding re-opening of the assessment by issue of notice u/s 148 of the Act which was issued without indicating in the notice that the AOP was sought to be assessed and since in the present case, no notice was issued u/s 148 of the Act, for the 20 ITA No.1012-14(B)/13 & CO 5- 7(Bang)2014 & ITA Nos.93…

Ravinder Narain v. ITO

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Judgments citing Ravinder Narain v. ITO

SHRI KISHAN,GURGAON vs. ITO, GURGAON

MANOJ KUMAR,GURGAON vs. ITO, GURGAON

ITO vs. SRI. N.P. BAGWA & OTHERS,