Sant Baba Mohan Singh v. CIT

90 ITR 197High Court1973#9925 most cited

What is Sant Baba Mohan Singh v. CIT authority for?

An order passed by an officer without jurisdiction is void ab initio and cannot be rectified. Such a defect is incurable and the order deserves to be annulled.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2024.

Also referred to as

Sant Baba Mohan Singh v. CIT · lack of jurisdiction · void ab initio · assessment order · annulled · incurable defect · officer without jurisdiction

Judgments citing Sant Baba Mohan Singh v. CIT

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…ned By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 56 of 74 authority taking it has no power to have seisin over the case (see Sant Baba Mohan Singh v. CIT, [1973] 90 ITR 197 (All). 19. In the present case, it is not the stand of the assessee nor can it be said that the Income-Tax Officer lacked pecuniary or territorial jurisdiction or was not competent to have seisin over the assessee's case. The assessee's only grievance is that the Income-Tax Officer having not complied with the provisions of section 144B, the…

Neeta Goswami, Hyderabad vs. Income Tax Officer, Ward-12(3), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 1584/HYD/2019[2016-17]Status: DisposedITAT Hyderabad17 Oct 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri B. Shanti Kumar, ARFor Respondent: Shri A.P.Babu, DR
Section 54

…o be quashed, for want of jurisdiction. Learned AR placed reliance on the decisions reported in Kiran Singh and Others Vs. Chaman Paswan (1954) AIR SC 340, M/s. Mavany Brothers Vs. CIT [2015] 62 taxmann.com 50 (Bombay) and Sant Baba Mohan Singh Vs. CIT (1973) 90 ITR 197 (All) in support of his contention that this lack of jurisdiction goes to the root of the matter and vitiate the proceedings. 6. Per contra, learned DR submitted that there is no denial of the fact that the assessee paid only a sum of Rs. 11 lakhs towards purchase consideration during the year under consideration, and, therefore, the assessee can…

Gaya Prasad Bajaj, Allahabad vs. ITO, Allahabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 375/ALLD/2018[2012-13]Status: DisposedITAT Allahabad04 Aug 2021AY 2012-13

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Gaya Prasad Bajaj, V. Income Tax Officer, 34-A, Chak Zero Road, Ward-1(2) Allahabad, U.P. Allahabad, U.P. Pan-Aampb9895N (Appellant) (Respondent) Appellant By: Mr. Abhinav Mehrotra, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 04.08.2021

For Appellant: Mr. Abhinav Mehrotra, C.AFor Respondent: Mr. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

…against which SLP was dismissed by the Hon’ble Supreme Court in (1991) 188 ITR (St) 84 (SC) Kanji Mal & Sons vs. CIT (1982) 138 IRT 391 (Del.) Delhi Cloth & General Mills Co. Ltd. vs. R.R. Gupta (1976) 38 STC 113,117 (SC) Sant Baba Mohan singh vs. CIT 91973) 90 ITR 197, 199 (Alld.) Sitaram Rathore vs. CIT 91981) 130 ITR 699 (Alld.) West Bengal State Electricity Board vs. Dy. CIT (2005) 278 ITR 218 (Cal.) Abhishek Jain vs. ITO (2018) 94 taxman.com 355 (Del.) 7. I have considered the rival submissions as well as relevant record. Both the parties have argued at length on the legal issue raised by the assessee chal…

The Pr. Commissioner of Income Tax -6 vs. Maruti Suzuki India Ltd

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…ned By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 56 of 74 authority taking it has no power to have seisin over the case (see Sant Baba Mohan Singh v. CIT, [1973] 90 ITR 197 (All). 19. In the present case, it is not the stand of the assessee nor can it be said that the Income-Tax Officer lacked pecuniary or territorial jurisdiction or was not competent to have seisin over the assessee's case. The assessee's only grievance is that the Income-Tax Officer having not complied with the provisions of section 144B, the…

The Pr. Commissioner of Income Tax -6 vs. Microsoft India ( R & D) Pvt. Ltd

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…ned By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 56 of 74 authority taking it has no power to have seisin over the case (see Sant Baba Mohan Singh v. CIT, [1973] 90 ITR 197 (All). 19. In the present case, it is not the stand of the assessee nor can it be said that the Income-Tax Officer lacked pecuniary or territorial jurisdiction or was not competent to have seisin over the assessee's case. The assessee's only grievance is that the Income-Tax Officer having not complied with the provisions of section 144B, the…

Sh. Raghubir Prasad, Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 878/DEL/2016[2003-04]Status: DisposedITAT Delhi29 Sept 2016AY 2003-04

Bench: Sh. N. K. Sainiita No. 878/Del/2016 : Asstt. Year : 2003-04 Sh. Raghubir Prasad, Vs Income Tax Officer, Ak-15, Shalimar Bagh, Ward-19(1), Delhi-110088 New Delhi (Appellant) (Respondent) Pan No. Aaapp1094K Assessee By : Sh. V. K. Tulsiyan, Ca Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 19.09.2016 Date Of Pronouncement : 29.09.2016 Order This Is An Appeal By The Assessee Against The Order Dated 21.01.2016 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. V. K. Tulsiyan, CAFor Respondent: Sh. F. R. Meena, Sr. DR
Section 124(3)Section 147Section 148Section 151(2)Section 246Section 68

…cted in public interest or on grounds of public policy cannot be waived, because of the underlying principle that jurisdiction could neither be waived nor created by consent. The Hon'ble Allahabad High Court in the case of Sant Baba Mohan Singh vs. CIT (1973) 90 ITR 197 (All.) has held that a proceeding is a nullity where the AO has no jurisdiction ab initio to take up the proceeding. A proceeding is a nullity when the authority taking it up has no jurisdiction either because of want of pecuniary jurisdiction or of territorial jurisdiction or of jurisdiction over the subject matter of the proceeding. A proceeding…

Sh. Amit Kumar, Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 877/DEL/2016[2003-04]Status: DisposedITAT Delhi29 Sept 2016AY 2003-04

Bench: Sh. N. K. Sainiita No. 877/Del/2016 : Asstt. Year : 2003-04 Sh. Amit Kumar, Vs Income Tax Officer, Ak-15, Shalimar Bagh, Ward-19(1), Delhi-110088 New Delhi (Appellant) (Respondent) Pan No. Aavpk0217C Assessee By : Sh. V. K. Tulsiyan, Ca Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 22.09.2016 Date Of Pronouncement : 29.09.2016 Order This Is An Appeal By The Assessee Against The Order Dated 21.01.2016 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. V. K. Tulsiyan, CAFor Respondent: Sh. F. R. Meena, Sr. DR
Section 124(3)Section 147Section 148Section 151(2)Section 246Section 68

…cted in public interest or on grounds of public policy cannot be waived, because of the underlying principle that jurisdiction could neither be waived nor created by consent. The Hon'ble Allahabad High Court in the case of Sant Baba Mohan Singh vs. CIT (1973) 90 ITR 197 (All.) has held that a proceeding is a nullity where the AO has no jurisdiction ab initio to take up the proceeding. A proceeding is a nullity when the authority taking it up has no jurisdiction either because of want of pecuniary jurisdiction or of territorial jurisdiction or of jurisdiction over the subject matter of the proceeding. A proceeding…

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

…:- 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 jurisdiction to pass such order, that order is void ab initio and it deserves to be annulled. The defect in this order is not curable and it cannot be rectified eve…

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

…:- 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 jurisdiction to pass such order, that order is void ab initio and it deserves to be annulled. The defect in this order is not curable and it cannot be rectified eve…

Commissioner of Income Tax vs. Kuber Tobacco Products Pvt Ltd

The appeal stands disposed of

ITA/1159/2010HC Delhi06 Oct 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 143(2)Section 158Section 292Section 2g

…h c) % * IN TIIE HIGH COURT OF DELI{I AT NEW DELHI -r. ITA No.1l59/2010 CIT ..... APPellant 'I'hrough: Mr.Sanjeev Sabharu'al, Sr. Stancling Counscl. versus KIJI]l-ilt'I-OIIACCO PRODUCTS P. LTD. ..... Itcspondent 'fhrough: Mr. Ajay Vohra. and Ms. Kavita Jha, Advocates. l)atc oI l)ecision : October 06. 2010 CORAM: tr.ION'I}I,E MR. JUSTICE A.K. SIKRI IIC)N'BLE MS. J{JS'tr'ICtr] REyA KIIETRAPAL 1. Whethcr reporters ot local papers ma1'be allowcd to sce the judgment? 2.'['<t bc rcfcrred to the ltcporter or not? 3. Whcthcr.jurdgment shoulcl be reported in Digcsti' JUpGMENT(ORAL) : REVA KHE'IRAPAL, J. A search operat…

Commissioner of Income Tax vs. Kuber Tobacco Products Pvt Ltd

The appeal stands disposed of

ITA - 1161 / 2010HC Delhi06 Oct 2010
Section 132ASection 143(2)Section 158BSection 292

…of judgments were cited, including the following: - - 1) CIT vs. Shrawan Kumar, 210 ITR 886 (SC); - 2) Associated Cement Co. Ltd. vs. CTO, 48 STC 466 (SC); - 3) Vishwanath Prasad Bhagwati Prasad, 202 ITR 469 (All); - 4) Sant Baba Mohan Singh vs. CIT, 90 ITR 197 (All); - 5) Kapurchand Shrimal vs. CIT, 131 ITR 451 (SC); ![](_page_6_Picture_1.jpeg) - 6) Rasikkamani vs. CIT, 203 ITR 848 (Bom.); - 7) Jai Prakash Singh vs. CIT, 219 ITR 737 (SC); and - 8) CWT vs. Man Bahadur Singh, 208 ITR 658 (Raj.). - 7. The Tribunal after considering the rival submissions of the parties by its order dated 14.01.2009 rend…

Sant Baba Mohan Singh v. CIT (90 ITR 197) — Cited in 11 Judgments | BharatTax