Shaily Juneja v. ACIT

167 Taxmann.com 90High Court2024#4983 most cited

What is Shaily Juneja v. ACIT authority for?

Issuance of a notice under section 143(2) of the Income-tax Act is mandatory for assessments framed under sections 143(3) and 144, and also in reassessment proceedings under section 147. The absence of such a notice is a jurisdictional defect and not a procedural irregularity.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Shaily Juneja v. ACIT · section 143(2) · section 144 · section 143(3) · section 147 · mandatory notice · jurisdictional defect · assessment proceedings · reassessment · absence of notice

Sections most often in play

Section 148Section 147Section 143(2)Section 143(3)Section 292BSection 151Section 144Section 282A(1)

Issues it is cited on

section 282a(1)section 282asection 144(1)(b)section 144(1)section 148(1)approval under section 151section 282section 292bsection 292bbsection 158bbsection 158bcsection 292

Judgments citing Shaily Juneja v. ACIT

Smt. Shobha Dubey, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, appeal of the assessee is allowed

ITA 395/RPR/2025[2016-17]Status: DisposedITAT Raipur04 Aug 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.395/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Smt. Shobha Dubey House No.143, Anand Nagar, Raipur-492 001 (C.G.) Pan: Acopa8043K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 151Section 282Section 282ASection 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.395/RPR/2025 "नधा"रण वष" /Assessment Year : 2016-17 Smt. Shobha Dubey House No.143, Anand Nagar, Raipur-492 001 (C.G.) PAN: ACOPA8043K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 04.08.2025 घोषणा क" तार"…

Anil Kumar Parekh, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, appeal of the assessee is allowed

ITA 194/RPR/2025[2013-14]Status: DisposedITAT Raipur28 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.194/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/O. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 Pan: Akepp0240E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 68Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.194/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/o. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 PAN: AKEPP0240E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.06.2025 घोष…

Krishan Kumar Makrania Pro. M/S. Makrania Oil Mill, Bhiwani vs. DCIT Central Circle-I, Gurgaon

In the result, assessee’s appeal in ITA No

ITA 3214/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

For Appellant: Sh. Gautam Jain, Adv. & AnkitFor Respondent: Sh. Om Parkash, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148

…the Act was issued did not contain any provision expressly providing the delay in furnishing of return making the return invalid. In this regard he has further relied on the following judgments: - 166 Taxmann.com 4 (Del) PCIT vs. Dart Infrabuild (P.) Ltd - 167 Taxmann.com 90 (Del) Shaily Juneja vs. ACIT 7 Krishna Kumar Makrania - 383 ITR 448 (Del) PCIT vs. Shri Jai Shiv Shankar Traders (P.) Ltd. - 383 ITR 455 (Del) PCIT vs. Silverline - 25 Taxmann.com 341 (Mad) Sapthagiri Finance & Investments vs. ITO - ITA 696/2015 (Del) CIT vs. Delhi Kalyan Samiti - ITA No. 733/Del/2016 DCIT vs. M/s. Taureg Properties & Sec…