Raza Textile Ltd. v. Income Tax Officer, Rampur

87 ITR 539Supreme Court of India1973#7246 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148

Issues it is cited on

notice under section 148section 148section 147businesscompanysection 14indiainterest

Judgments citing Raza Textile Ltd. v. Income Tax Officer, Rampur

JAI DURGA SURGICALS PRIVATE LIMITED,PATNA vs. INCOME TAX OFFICER, WARD 1(1), PATNA, PATNA

ITA 363/PAT/2024[2017-18]Status: DisposedITAT Patna05 Jun 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy(Through Virtual Hearing At Kolkata) Jai Durga Surgicals Pvt. Ltd. Vs Ito, Ward-1(1), Patna 101, Lotus Apartment, New Patliputra Colony, Bihar Pan No. :Aabcj 7962 N (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Nishant Maitin, Ca रधजस्व की ओर से /Revenue By : Shri Ashwani Kr. Singal, Jcit सुनवाई की तारीख / Date Of Hearing : 30/04/2025 घोषणा की तारीख/Date Of Pronouncement : 05/06/2025

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Ashwani Kr. Singal, JCIT
Section 147Section 148

…opening of the assessment. 1.9 The proposition of GKN Driveshafts has been followed in various decisions on the issue. Reliance in placed on various other judicial pronouncements noted herein under Arun Kumar V. Union of India - 2006 (9) TMI 115 Raza Textiles 87 ITR 539 CIT vs. Trend Electronics 2015-TIOL-2393-HC-Mum CIT vs. Videsh Sanchar Nigam Ltd. 340 ITR 66 (Bom.) Telco Dadajee Dhackjee Ltd. VS. DCIT 2(3) 2012 TIOL-532- ITAT-MUM-TM M/s Synopsys International vs. DDIT (Int. Taxation) ITA No. 549/Bang/11 Sh. Sunil Kumar vs. DCIT 2015-TIOL-1929-ITAT-Ranchi S. Prasad Raju Vs. DCIT 96 TTJ 832. In the light of this…

ARPIT HOTEL,PATNA vs. DCIT CENTRAL CIRCLE 3, PATNA, PATNA

In the result, appeal of the assessee is allowed

ITA 349/PAT/2024[2007-08]Status: DisposedITAT Patna05 Jun 2025AY 2007-08

Bench: Shri Duvvuru Rl Reddy(Through Virtual Hearing At Kolkata)

Section 147Section 148

…opening of the assessment. 1.9 The proposition of GKN Driveshafts has been followed in various decisions on the issue. Reliance in placed on various other judicial pronouncements noted herein under Arun Kumar V. Union of India - 2006 (9) TMI 115 Raza Textiles 87 ITR 539 CIT vs. Trend Electronics 2015-TIOL-2393-HC-Mum CIT vs. Videsh Sanchar Nigam Ltd. 340 ITR 66 (Bom.) Telco Dadajee Dhackjee Ltd. VS. DCIT 2(3) 2012 TIOL-532- ITAT-MUM-TM M/s Synopsys International vs. DDIT (Int. Taxation) ITA No. 549/Bang/11 Sh. Sunil Kumar vs. DCIT 2015-TIOL-1929-ITAT-Ranchi S. Prasad Raju Vs. DCIT 96 TTJ 832. In the light of this…

RATNASHRI INFRASTRUCTURE PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

ITA 1607/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Oct 2023AY 2010-11

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 131Section 133(6)Section 141(1)Section 142(1)Section 143(2)Section 148Section 68

…e apex court in case of Narayana cheety vs ITO 35 ITR 388 THAT reopening based on invalid notice u/s 148 is void and illegal and issue of valid notice u/s 148 is not a mere procedural requirement; SC 4 Jugde bench decision in case of Raza Textiles vs ITO 1973 87 ITR 539 SC; SC 4 Judge bench decision in Karan Singh vs Chaman singh Paswan AIR 1954 SC 340 ; Hon'ble Madras high court in case of Charu K Bagadia vs ACIT (27.06.2022) 448 ITR 563/327 CTR 419: Writ Appeal No. 2493 of 2021 ("At the outset, be it noted, it is settled law that "a jurisdiction can neither be waived nor created even by consent and 5 1607/Del…

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

ITA 1179/BANG/2022[2012-13]Status: DisposedITAT Bangalore23 Feb 2023AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 124Section 127Section 144Section 147Section 234

…The mere fact that Assessee filed Return of Income pursuant to invalid notice would not render notice valid or validate subsequent proceedings which are vitiated in law for want of valid notice. 55. In Raza Textile Ltd. Vs. Income Tax Officer, Rampur (1973) 87 ITR 539 (SC), Court said that it is incomprehensible to think that a quasi-judicial authority like A.O. can erroneously decide a jurisdictional fact and thereafter proceed to impose a levy on a citizen. 56. If an order is passed by a judicial or quasi-judicial authority having no jurisdiction, it is an obligation of Appellate Court to rectify the error a…

M/S MORAL PHARMACEUTICALS (P) LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 341/LKW/2017[2012-13]Status: DisposedITAT Lucknow14 Dec 2021AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 M/S Moral Pharmaceuticals (P) Ltd. V. Pr. Cit-2 Mata Parvati Apartment Lucknow Katen Lene Wali Chowk Kalyan East, Maharashtra Tan/Pan:Aagcm8051Q (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Smt. Sheela Chopa, Cit (Dr) Date Of Hearing: 06 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Smt. Sheela Chopa, CIT (DR)
Section 133(6)Section 143Section 143(2)Section 263Section 263(1)

…State of Maharashtra and not in Uttar Pradesh. Therefore, the notice was issued by an Assessing Officer not holding jurisdiction over the assessee. That being so, the notice is null and void and it is held to be so. 16. In ‘Raza Textiles Ltd. vs. ITO’, [1973] 87 ITR 539 (SC), it has been held by the Hon'ble Supreme Court that a jurisdictional fact cannot be erroneously decided and on the basis thereof, a penalty imposed, by an Assessing Officer. 17. In ‘Indorama Software Solution Ltd. vs. ITO’, [2013] 29 taxmann.com 78 (Mumbai), the notice issued under section 148 of the I.T. Act by an Assessing Officer not havin…

SHRI DEVENDRA KUMAR SHAH,KANPUR vs. INCOME TAX OFFICER- 3(5), KANPUR

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

ITA 319/LKW/2018[2013-14]Status: DisposedITAT Lucknow11 Aug 2021AY 2013-14

Bench: Shri T.S. Kapoorassessment Year 2013-14 Devendra Kumar Shah, Ito -3(5), Vs. Kanpur - 208001 701 Urvashi Apartment, 7/292, Tilak Nagar, Kapur - 208002 Pan – Abmps 9132J (Appellant) (Respondent)

Section 142(1)Section 143(2)

…. The mere fact that Assessee filed Return of Income pursuant to invalid notice would not render notice valid or validate subsequent proceedings which are vitiated in law for want of valid notice. 50. In Raza Textile Ltd. Vs. Income Tax Officer, Rampur (1973) 87 ITR 539 (SC), Court said that it is incomprehensible to think that a quasi­judicial authority like A.O. can erroneously decide a jurisdictional fact and thereafter proceed to impose a levy on a citizen. 51. If an order is passed by a judicial or quasi­judicial authority having no jurisdiction, it is an obligation of Appellate Court to rectify the error a…

SHRI RAMESH MISHRA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 646/LKW/2018[2011-12]Status: DisposedITAT Lucknow20 Sept 2019AY 2011-12

Bench: Shri. A. D. Jainassessment Year: 2011-12 Ramesh Mishra V. Dy. Cit 5/863, Viram Khand Range-6 Gomti Nagar Lucknow Lucknow Tan/Pan:Agjpm3967B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 11 09 2019 Date Of Pronouncement: 20 09 2019 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-2, Lucknow, Dated 29/8/2018, Confirming The Assessing Officer’S Action In Making The Addition Of Rs.3.45 Lakhs, Comprising Of Rs.3.15 Lakhs Paid As Stamp Duty & Rs.30,000/- Paid In Cash, On Purchase Of A Residential Property. The Following Are The Grounds Raised: 1. Because The Cit(A) Has Erred In Law & On Facts In Holding That The "Dy. Commissioner Of Income-Tax, Range-6, Lucknow (In Short "Dy. Cit"), Was Validly Vested With Jurisdiction Of Assessing Officer In The Case Of The "Appellant" & On That Basis In Upholding The Validity Of Re-Assessment Order Dated 11.02.2015. 2. Because There Being No Valid Transfer Of Jurisdiction From Income-Tax Officer-1(3), Lucknow To "Dy. Cit", As Per Provisions Of Law, The Reassessment Order Passed By The Latter Was Without Jurisdiction & Consequently The Re-Assessment Order Deserved To Be Held As Illegal. 3. Because Even If It Is Held That The "Dy. Cit" Was Vested With The Jurisdiction Of Assessing Officer In The Case Of The "Appellant"

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Ajay Kumar, D.R
Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2011-12 Ramesh Mishra v. Dy. CIT 5/863, Viram Khand Range-6 Gomti Nagar Lucknow Lucknow TAN/PAN:AGJPM3967B (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A Respondent by: Shri Ajay Kumar, D.R. Date of hearing: 11 09 2019 Date of pronouncement: 20 09 2019 O R D E R This is assessee’s appeal against the order of the ld. CIT(A)-2, Lucknow, dated 29/8/2018, confirming the Assessing Officer’s action in making the addition of Rs.3.45 lakhs, comprising of Rs.3.15 lakhs paid as stamp dut…

DELICATE REALTORS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3253/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…rticular). In present cases there is over whelming material with the revenue. The reliance of AR on the definition of ‘undisclosed Income’ prescribed by way of explanation to section 271 AAA is misplaced. The Ratio of Raza Textiles Ltd. Vs. Income- Tax [1973] 87 ITR 539 (SC) is not relevant to the present case because it that case issue was whether decision of ITO to decide that payee is not non-resident was open to writ jurisdiction or not. AR made reference to Article 365 of constitution. There is no quarrel that tax would be levied by authority of tax. The stand of revenue is that what AO did was under authori…

PAVITRA REALCON PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3185/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…rticular). In present cases there is over whelming material with the revenue. The reliance of AR on the definition of ‘undisclosed Income’ prescribed by way of explanation to section 271 AAA is misplaced. The Ratio of Raza Textiles Ltd. Vs. Income- Tax [1973] 87 ITR 539 (SC) is not relevant to the present case because it that case issue was whether decision of ITO to decide that payee is not non-resident was open to writ jurisdiction or not. AR made reference to Article 365 of constitution. There is no quarrel that tax would be levied by authority of tax. The stand of revenue is that what AO did was under authori…

M/S. LOTUS BUILDTECH LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…AO can be raised at any stage even in collateral proceedings because the same strikes at the root of the matter. We are reminded of the classical and land mark decision of the Hon'ble Supreme Court [Four Judges Bench] in the case of Raja Textiles Ltd VS. ITO 87 ITR 539 wherein it was held that : “It was contended by Mr. Manchanda, the learned Counsel for the revenue, that the appellant had a right of appeal to the Appellate Assistant Commissioner under Section 30(1A). He argued that if only he had deposited the amount computed by the Income-tax Officer, then he would have had a right of appeal to the Appellate…

M/S. LOTUS BUILDTECH LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…AO can be raised at any stage even in collateral proceedings because the same strikes at the root of the matter. We are reminded of the classical and land mark decision of the Hon'ble Supreme Court [Four Judges Bench] in the case of Raja Textiles Ltd VS. ITO 87 ITR 539 wherein it was held that : “It was contended by Mr. Manchanda, the learned Counsel for the revenue, that the appellant had a right of appeal to the Appellate Assistant Commissioner under Section 30(1A). He argued that if only he had deposited the amount computed by the Income-tax Officer, then he would have had a right of appeal to the Appellate…

M/S. LAIRY DISTRIBUTORS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…AO can be raised at any stage even in collateral proceedings because the same strikes at the root of the matter. We are reminded of the classical and land mark decision of the Hon'ble Supreme Court [Four Judges Bench] in the case of Raja Textiles Ltd VS. ITO 87 ITR 539 wherein it was held that : “It was contended by Mr. Manchanda, the learned Counsel for the revenue, that the appellant had a right of appeal to the Appellate Assistant Commissioner under Section 30(1A). He argued that if only he had deposited the amount computed by the Income-tax Officer, then he would have had a right of appeal to the Appellate…

DCIT, NEW DELHI vs. M/S. S.V. LIQUOR INDIA LTD, NEW DELHI

In the result the appeal of the department is dismissed

ITA 553/DEL/2009[2005-06]Status: DisposedITAT Delhi13 Oct 2015AY 2005-06

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Sujit Kumar, Sr. DRFor Respondent: Shri Rakesh Gupta, Advocate
Section 142(1)Section 144

…nied with ample clarification and evidence regarding the transaction in question, but solely on the basis of AIR information suffers from an inherent lack of jurisdiction and is void ab initio. The Hon’ble Apex Court in the case of Raza Textiles Ltd. vs. ITO 87 ITR 539 (SC) has held that “ no authority, much less a quasi judicial authority can confer jurisdiction on itself by deciding a jurisdictional fact wrongly.” It was further held that “it is incomprehensible to think that a quasi judicial authority like the ITO can erroneously decide a jurisdictional fact and thereafter proceed to impose a levy on a citi…

M/S TEJAS NETWORKS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

…(2) (2012) 207 Taxman 216 (Delhi) CIT vs. Sandan Vikas (India) Ltd., (3) (1976) 105 ITR 864 (All) J K Synthetics vs. ITO (4) (2012) 210 Taxman 432 (Guj.) Deputy Commissioner of Income-tax (Asstt.) vs. Mastek Ltd., (5) (1973) 87 ITR 539 (SC) Raza Textiles Ltd., vs. Income Tax Officer, Rampur (6) (2003) 128 Taxman 190 Hemalatha Gargya vs. CIT (7) (2013) 40 taxman.com 545 Vodafone India Ltd., vs. Union of India (8) (1961) 41 ITR 191 (SC) Calcutta Discount Co. Ltd., vs. Income Tax Officer (9) (2003) 264 ITR 566 (SC) Commissioner of Income-tax…

COMMSSIONER OF INCOME TAX DELHI-XVI vs. S.S. AHLUWALIA

ITA - 255 / 2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148

…s passed by an authority having no jurisdiction is a void ab initio and liable to be quashed, ld. counsel for the assessee has relied upon the following judgments:- State of Gujarat v. Rajesh Kumar ChianLal AIR 1996 P.2664 Raza Textiles Ltd. v. ITO 87 ITR 539 (S.C.). ChoubeyJagdish Prasad v. Gaya Pal Chaturvedi AIR 1959 492 P. Das Muni Reddy v. AppaRao AIR 1974 208 Sant Baba Mphan Singh v. CIT 90 ITR 197 77 Taxman 265 – SitaramRathore vs. CIT 9. We have carefully perused the aforesaid judgments and we find that whenever an order is passed by an officer having no juris…

COMMISSIONER OF WEALTH TAX vs. S.S. AHLUWALIA

ITA/255/2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148

…s passed by an authority having no jurisdiction is a void ab initio and liable to be quashed, ld. counsel for the assessee has relied upon the following judgments:- State of Gujarat v. Rajesh Kumar ChianLal AIR 1996 P.2664 Raza Textiles Ltd. v. ITO 87 ITR 539 (S.C.). ChoubeyJagdish Prasad v. Gaya Pal Chaturvedi AIR 1959 492 P. Das Muni Reddy v. AppaRao AIR 1974 208 Sant Baba Mphan Singh v. CIT 90 ITR 197 77 Taxman 265 – SitaramRathore vs. CIT 9. We have carefully perused the aforesaid judgments and we find that whenever an order is passed by an officer having no juris…