Royal Bitumen (P.) Ltd. v. ACIT

164 Taxmann.com 606High Court2024#4727 most cited

What is Royal Bitumen (P.) Ltd. v. ACIT authority for?

Orders passed under section 148A(d) and subsequent reassessment proceedings are vitiated if the Assessing Officer fails to provide a proper opportunity of hearing to the assessee before issuing the notice.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

Royal Bitumen (P.) Ltd. · ACIT · section 148A · section 148A(d) · section 148 · opportunity of hearing · reassessment proceedings · faceless assessment · non-speaking order

Issues it is cited on

Judgments citing Royal Bitumen (P.) Ltd. v. ACIT

Sudha, Tirunelveli vs. ITO, Ward-4, Tirunelveli

In the result, appeal filed by the assessee is allowed in terms above

ITA 2360/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Oct 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2360/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sudha, The Ito, 4-254, Panchayat Street, Ward-4, Avaraikulam, Tirunelveli. Radhapuram, Tirunelveli-627 133. [Pan: Gbtps 0255 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2360/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Sudha, The ITO, 4-254, Panchayat Street, Ward-4, Avaraikulam, Tirunelveli. Radhapuram, Tirunelveli-627 133. [PAN: GBTPS 0255 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.Krishna Murthy AT, JCIT : सुनवाईक"तारीख/Date of H…

Sri Ramalingam Radha, Namakkal vs. ACIT, Circl-I, Erode

ITA 2342/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Oct 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2342/Chny/2025 निर्धारण वर्ष/Assessment Year: 2013-14 Sri Ramalingam Radha, Oa-13, Kumaresapuram, 7Th Street, Rajiv Nagar, Tiruchengode, Namakkal-637 211. [Pan: Accpr 2234 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Acit, Circle-1, Erode. (प्रत्यर्थी/Respondent) : Mr.R. Venkata Raman, Fca : Mr.Krishna Murthy At, Jcit : 22.10.2025 : 27.10.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 26.06.2025 For Ay 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. Learned Commissioner Of Income Tax (Appeals) Is Not Justified In Dismissing The Appeal, On The Ground That The Assessee Did Not Respond To Three Notices Issued. 2. Learned Commissioner Of Income Tax Tax (Appeals) Ought Not To Have Relied On A Few Decisions Rendered Under Other Acts & On A Few Under The Income Tax Act, None Of Which Apply To The Facts Of The Assessee'S Case. :: 2 ::

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENΝΑΙ श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2342/Chny/2025 निर्धारण वर्ष/Assessment Year: 2013-14 Sri Ramalingam Radha, OA-13, Kumaresapuram, 7th Street, Rajiv Nagar, Tiruchengode, Namakkal-637 211. [PAN: ACCPR 2234 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से / Respondent by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Date of Pronouncement…

Pichaimani Gunasundari, Kancheepuram vs. ITO, Nc-22(1), Tambaram

In the result, appeal filed by the assessee is allowed in terms above

ITA 2333/CHNY/2025[2019-20 ]Status: DisposedITAT Chennai27 Oct 2025

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2333/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Pichaimani Gunasundari, The Ito, No.65, Saratha Flats, Non-Corporate Ward-22(1), Ganapathi Nagar, Tambaram. 4Th Street, Urapakkam, Kancheepuram-603 210. [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.N. Arjunraj, AdvocateFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 250(6)Section 69Section 69A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2333/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Pichaimani Gunasundari, The ITO, No.65, Saratha Flats, Non-Corporate Ward-22(1), Ganapathi Nagar, Tambaram. 4th Street, Urapakkam, Kancheepuram-603 210. [PAN: CQGPG 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjunraj, Advocate ""यथ" क" ओर से /Res…