Romi v. Commissioner of Income Tax

363 ITR 311High Court2014#17756 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing Romi v. Commissioner of Income Tax

Shri Purna Chandra Das, Bhubaneswar vs. ITO, Ward-3(4), Bhubaneswar

ITA 365/CTK/2018[2013-14]Status: DisposedITAT Cuttack31 Dec 2019AY 2013-14

Bench: Shri Chandra Mohan Gargassessment Year : 2013-2014

For Appellant: Shri Dillip Mohanty, ARFor Respondent: Shri J.K.Lenka, DR
Section 142Section 142(1)Section 143(2)Section 147Section 148

…"Where there is a failure apparent to issue a notice under section 143(2) within prescribed period, it cannot be cured by taking recourse to section 292BB of the Income Tax Act, 1961." 7. Further Hon'ble Kerala High Court in the case of Romi vs. CIT (2014) 363 ITR 311 (Ker), has held that "Where no notice as issued under section 143(2) to assessee, assessment made under section 143(3) was to be set aside." Similar view has also been taken in plethora of judgments cited supra. 8. Respectfully following the aforesaid precedents and various case laws, we find that statutory notice as required to Sec. 143(2) o…

Shri Pradip Kumar Das, Purba Medinipur vs. ACIT, Circle-27, Haldia, Purba Medinipur

In the result, appeal of assessee is allowed

ITA 2399/KOL/2016[2013-14]Status: DisposedITAT Kolkata16 Oct 2019AY 2013-14

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 143(3)Section 144

…r. Das, AY 2013-14 assessee. Several case laws have been cited by the Ld. AR, a few of which we have considered to come to the aforesaid conclusion is given below: i) Coconut Palm Beach Garden Vs. CIT (2014) 224 Taxman 65 (Mag.)(Ker); ii) Romi Vs. CIT (2014) 363 ITR 311 (Ker); iii) CIT Vs. Salarpur Cold Storage Pvt. Ltd. (2015) 228 Taxman 48 (Mag) (All); iv) CIT Vs. Pradeep Kumar Gupta (2014) 221 Taxman 15 (Mag)(All)’ v) CIT Vs. Cebon India Ltd. (2010) 229 CTR (P&H) 188; vi) CIT Vs. Sunil Kumar Chhabra (2012) 250 CTR (P&H) 195; vii) CIT Vs. AVI-OIL India (P) Ltd. (2010) 323 ITR (P&H) viii) CIT Vs. Mukesh Kumar A…

M/S. Baripada Urban Cooperative Bank Ltd., Baripada vs. ACIT, Balasore Circle, Balasore.

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

ITA 532/CTK/2013[2009-10]Status: DisposedITAT Cuttack11 Jul 2017AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010 Baripada Urban Co-Operative Vs. Acit, Balasore Circle, Bank Ltd., At: Roxy Road, Balasore. Baripada Pan/Gir No. Aabat 2673 C (Appellant) .. ( Respondent)

For Appellant: Shri B.Panda/B.R.Panda, ARsFor Respondent: Shri Kunal Singh, CIT DR
Section 143(2)Section 143(3)

…Where there is a failure apparent to issue a notice under section 143(2) within prescribed period, it cannot be cured by taking recourse to section 292BB of the Income Tax Act, 1961." Further again Hon'ble Kerala High Court in the case of Romi vs. CIT (2014) 363 ITR 311 (Ker), the Hon'ble Kerala High Court has held that "Where no notice as issued under section 143(2) to assessee, assessment made under section 143(3) was to be set aside." Respectfully following the aforesaid precedents and various case laws, we find that statutory notice as required to Sec. 143(2) of the Act was to be issued by the Competent Aut…

ITO, Ward - 56(4), Kolkata vs. M/S. Nopany & Sons, Kolkata

In the result, assessee’s appeal is allowed

ITA 1621/KOL/2011[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 127Section 142(1)Section 143(2)Section 143(3)Section 292B

…ions of section 292BB of the Act: Held, dismissing the appeal, that the very foundation of the jurisdiction of the Assessing Officer was on the issuance of the notice under section 143(2) of the Act." In the case of Romi vs. Commissioner of Income Tax [2014J 363 ITR 311 (Ker), the Hon'ble Kerala High Court has held that "where no notice was issued under section 143(2) to assessee, assessment made under section 143(3) was to be set aside." • In the case of Commissioner of Income Tax vs. Salarpur Cold Storage Private Limited [2015J 228 Taxman 48 (Mag.) (Allahabad), the Hon'ble Allahabad High Court has held that,…

M/S. Nopany & Sons, Kolkata vs. ITO, Ward - 56(4), Kolkata

In the result, assessee’s appeal is allowed

ITA 1301/KOL/2011[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 127Section 142(1)Section 143(2)Section 143(3)Section 292B

…ions of section 292BB of the Act: Held, dismissing the appeal, that the very foundation of the jurisdiction of the Assessing Officer was on the issuance of the notice under section 143(2) of the Act." In the case of Romi vs. Commissioner of Income Tax [2014J 363 ITR 311 (Ker), the Hon'ble Kerala High Court has held that "where no notice was issued under section 143(2) to assessee, assessment made under section 143(3) was to be set aside." • In the case of Commissioner of Income Tax vs. Salarpur Cold Storage Private Limited [2015J 228 Taxman 48 (Mag.) (Allahabad), the Hon'ble Allahabad High Court has held that,…

Romi v. Commissioner of Income Tax (363 ITR 311) — Cited in 5 Judgments | BharatTax