S. Kumar Enterprises (Synfabs) Ltd. v. JCIT

170 TTJ 37Income Tax Appellate Tribunal2015#9187 most cited

What is S. Kumar Enterprises (Synfabs) Ltd. v. JCIT authority for?

Assessments under section 143(3) and 144 have distinct and different consequences. An assessment under section 143(3) involves reviewing the income tax return and requesting evidence of income and expenditures.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Also referred to as

S. Kumar Enterprises (Synfabs) Ltd. v. JCIT · section 143(3) · section 144 · assessment procedure · income tax assessment · return of income · evidence of income · expenditure verification · distinct consequences

Also reported as

4 SOT 412

Sections most often in play

Section 119Section 139Section 139(1)Section 139(4)Section 139(5)Section 139(9)Section 140ASection 142(1)

Issues it is cited on

section 23(4)section 142(3)section 245c(1)section 4(1)section 193section 196section 245csection 127(2)section 271aaasettlement applicationsection 245d(4)section 124(3)

Judgments citing S. Kumar Enterprises (Synfabs) Ltd. v. JCIT

Pme Power Solutions India Ltd, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, both the appeal of the assessee are allowed

ITA 249/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…Commissioner of Income-tax, Chennai v. T. Rangroopchand Chordia [2016] 241 Taxman 221 (Madras HC) f. Dr. K.M. Mehaboob v. DCIT [2012] 26 taxmann.com 54 (Kerala HC) g. S. Kumar Enterprises (Synfabs) Ltd. v. JCIT [2005] 4 SOT 412 (MUM) h. Des Raj Nagpal [2015] 170 TTJ 37 (Amritsar - Trib.) (UO) [23-03-2015] ITA Nos.242 & 249/Del/2024 PME Power Projects India Ltd i. Meenakshi Devi v. Asstt. CIT in ITA Nos. 96/Agra/2004 & 29/Agra/2005; order dated 28.02.2005 (Agra ITAT) j. Mohan Lal Balai [2001] 73 TTJ 876 (Jodhpur Trib.)[15- 10-2001] k. LAL CHAND & CO. [1986] 24 Taxman 228 (Chandigarh) (Mag.) [31-08- 1985] 45 It…

Pme Power Solutions India Ltd, New Delhi vs. Dy. Commissioner of Income Tax, New Delhi

In the result, both the appeal of the assessee are allowed

ITA 242/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…Commissioner of Income-tax, Chennai v. T. Rangroopchand Chordia [2016] 241 Taxman 221 (Madras HC) f. Dr. K.M. Mehaboob v. DCIT [2012] 26 taxmann.com 54 (Kerala HC) g. S. Kumar Enterprises (Synfabs) Ltd. v. JCIT [2005] 4 SOT 412 (MUM) h. Des Raj Nagpal [2015] 170 TTJ 37 (Amritsar - Trib.) (UO) [23-03-2015] ITA Nos.242 & 249/Del/2024 PME Power Projects India Ltd i. Meenakshi Devi v. Asstt. CIT in ITA Nos. 96/Agra/2004 & 29/Agra/2005; order dated 28.02.2005 (Agra ITAT) j. Mohan Lal Balai [2001] 73 TTJ 876 (Jodhpur Trib.)[15- 10-2001] k. LAL CHAND & CO. [1986] 24 Taxman 228 (Chandigarh) (Mag.) [31-08- 1985] 45 It…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…]; b. Prabhat Mills Stores Co. Ltd. [1966] 59 ITR 197 (Calcutta HC)[21-01-1964]; c. CIT v Laxminarain Badridas [1937] 5 ITR 170 (Privy Council) [19-02-1937]; d. S. Kumar Enterprises (Synfabs) Ltd. v. JCIT [2005] 4 SOT 412 (MUM Trib.); e. Des Raj Nagpal [2015] 170 TTJ 37 (Amritsar - Trib.) (UO)[23-03-2015]; f. The Hon’ble Agra ITAT in the case of Meenakshi Devi v. Asstt. CIT in ITA Nos. 96/Agra/2004 & 29/Agra/2005; order dated 28.02.2005; g. The Hon’ble Chandigarh ITAT in the case of LAL CHAND & CO. [1986] 24 Taxman 228 (Chandigarh) (Mag.)[31-08- 1985]; h. The Hon’ble Delhi ITAT in the case of Flovel Energy Pvt. L…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 970/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…]; b. Prabhat Mills Stores Co. Ltd. [1966] 59 ITR 197 (Calcutta HC)[21-01-1964]; c. CIT v Laxminarain Badridas [1937] 5 ITR 170 (Privy Council) [19-02-1937]; d. S. Kumar Enterprises (Synfabs) Ltd. v. JCIT [2005] 4 SOT 412 (MUM Trib.); e. Des Raj Nagpal [2015] 170 TTJ 37 (Amritsar - Trib.) (UO)[23-03-2015]; f. The Hon’ble Agra ITAT in the case of Meenakshi Devi v. Asstt. CIT in ITA Nos. 96/Agra/2004 & 29/Agra/2005; order dated 28.02.2005; g. The Hon’ble Chandigarh ITAT in the case of LAL CHAND & CO. [1986] 24 Taxman 228 (Chandigarh) (Mag.)[31-08- 1985]; h. The Hon’ble Delhi ITAT in the case of Flovel Energy Pvt. L…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 969/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…]; b. Prabhat Mills Stores Co. Ltd. [1966] 59 ITR 197 (Calcutta HC)[21-01-1964]; c. CIT v Laxminarain Badridas [1937] 5 ITR 170 (Privy Council) [19-02-1937]; d. S. Kumar Enterprises (Synfabs) Ltd. v. JCIT [2005] 4 SOT 412 (MUM Trib.); e. Des Raj Nagpal [2015] 170 TTJ 37 (Amritsar - Trib.) (UO)[23-03-2015]; f. The Hon’ble Agra ITAT in the case of Meenakshi Devi v. Asstt. CIT in ITA Nos. 96/Agra/2004 & 29/Agra/2005; order dated 28.02.2005; g. The Hon’ble Chandigarh ITAT in the case of LAL CHAND & CO. [1986] 24 Taxman 228 (Chandigarh) (Mag.)[31-08- 1985]; h. The Hon’ble Delhi ITAT in the case of Flovel Energy Pvt. L…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 968/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…]; b. Prabhat Mills Stores Co. Ltd. [1966] 59 ITR 197 (Calcutta HC)[21-01-1964]; c. CIT v Laxminarain Badridas [1937] 5 ITR 170 (Privy Council) [19-02-1937]; d. S. Kumar Enterprises (Synfabs) Ltd. v. JCIT [2005] 4 SOT 412 (MUM Trib.); e. Des Raj Nagpal [2015] 170 TTJ 37 (Amritsar - Trib.) (UO)[23-03-2015]; f. The Hon’ble Agra ITAT in the case of Meenakshi Devi v. Asstt. CIT in ITA Nos. 96/Agra/2004 & 29/Agra/2005; order dated 28.02.2005; g. The Hon’ble Chandigarh ITAT in the case of LAL CHAND & CO. [1986] 24 Taxman 228 (Chandigarh) (Mag.)[31-08- 1985]; h. The Hon’ble Delhi ITAT in the case of Flovel Energy Pvt. L…

Smt. Praveen Sewak Nayyar, Pune vs. Income-Tax Officer, Ward - 5 (1), Pune

In the result, the appeal of the assessee is partly allowed

ITA 977/PUN/2019[2009-10]Status: DisposedITAT Pune24 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri M. Hari KrishanFor Respondent: Shri Prashant Mahajan
Section 139Section 143Section 143(3)Section 148Section 54

…x Appellate Tribunal in its recent judgment dated 06-09-2019, in the case of Gulab 8adgujar (HUF) ITA No. 1663/PUN/2014 and the Hon'ble Mumbai Bench of the Income Tax Appellate Tribunal in its judgment in the case of S. Kumar Enterprises (Synfabs) Ltd. (2005) 4 SOT 412 (Mumbai) have held that in a case where there is no valid return of income, the assessment completed u/s 143(3) of the Income Tax Act is not valid. 3. In view of the above, the assessment order dated 28-03-2013 passed u/s 143(3) of the Income Tax Act is invalid and is required to be quashed. 4. In the original grounds of appeal filed by the asses…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 76/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 75/VIZ/2015[2010-11]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 74/VIZ/2015[2009-10]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 73/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

Nv Vasantha Rao, Visakhapatnam vs. The ITO, Visakhapatnam

ITA 72/VIZ/2015[2007-08]Status: DisposedITAT Visakhapatnam06 Jun 2018AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri, I Kama Sastry, ARFor Respondent: Shri, T.Satyanandham, DR
Section 148Section 151Section 69Section 69A

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 to 2011-12 respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [PAN :AAHPV0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant by : Shri, I Kama…

S. Kumar Enterprises (Synfabs) Ltd. v. JCIT (170 TTJ 37) — Cited in 12 Judgments | BharatTax