Singhvi & Ors. v. UOI and Ors

289 ITR 602High Court#17535 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 154Section 80ACSection 80P

Issues it is cited on

section 143(1)(a)(v)section 80acsection 80asection 10aasection 10asection 143(1)(a)section 119section 80psection 139(1)section 139section 80section 10

Judgments citing Singhvi & Ors. v. UOI and Ors

The Manoh Cooperative Agriculture Service Society Ltd., Village Manoh, Distt Hamirpur vs. ITO, Ward, Hamirpur

In the result, the appeal is allowed

ITA 799/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh23 Jan 2025AY 2018-19

Bench: the Ld. CIT(A) who has sustained the said action of the CPC/JAO.

For Appellant: Shri Ajay Patiyal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Addl. CIT DR
Section 119Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 80ASection 80P

…had made an incorrect claim, etc which is again not a case as so defined in the explanation which doesn’t include denial of deduction due to delayed filing of return of income. Reference, in this regard, may be had to ‘Fatehraj Singhvi & Ors. v. UOI and Ors’; 289 ITR 602 (Kar.). It goes without saying that in the absence of enabling powers, no disallowance can be made. As such, enabling provisions being absent, the CPC did not have the jurisdiction to make the disallowance in question, in the order u/s 143 (1) of the Act for impugned assessment year 2018- 19. This is a consistent stand taken by the Chandigarh Ben…

The Tarkwari Co-Operative Agriculture Service Society Ltd., Hamirpur vs. Income Tax Officer, Hamirpur

In the result, the appeal is allowed

ITA 952/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh13 Jan 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं. / ITA No. 952/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 The Tarkwari Co-Operative Agriculture Service Society Ltd. Vill: Tarkwari, P.O. Tarkwari, Tehsil: Bhoranj, Dist: Hamirpur, Himachal Pradesh-177001 बनाम The ITO Ward, Hamirpur स्थायी लेखा सं./PAN NO: AABAT1500E प्रत्यर्थी/Respondent अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : Shri Ajay Patyal, Advocate Dr. Ranjeet Kaur, Sr. DR सुनवाई की तारीख/Da

For Appellant: Shri Ajay Patyal, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 119Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 80ASection 80P

…had made an incorrect claim, etc which is again not a case as so defined in the explanation which doesn’t include denial of deduction due to delayed filing of return of income. Reference, in this regard, may be had to ‘Fatehraj Singhvi & Ors. v. UOI and Ors’; 289 ITR 602 (Kar.). It goes without saying that in the absence of enabling powers, no disallowance can be made. As such, enabling provisions being absent, the CPC did not have the jurisdiction to make the disallowance in question, in the order u/s 143 (1) of the Act for impugned assessment year 2018- 19. This is a consistent stand taken by the Chandigarh Ben…

The Chaplah Co-Operative Agricultural Service Society Ltd, Vpo Chouli vs. Ld. DCIT, CPC, Bengaluru

In the result, appeal of the Assessee is allowed

ITA 47/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh04 Oct 2024AY 2018-19

Bench: The Tribunal Against The Order Dt 25.04.2023 Of Ld. Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi.

For Appellant: Shri T C Verma, Advocate and Shri Aditya Sood, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr.DR
Section 139(4)Section 143(1)Section 249Section 250Section 253Section 3Section 5Section 80P

…as per the un-amended provisions, the AO could disallow a claim u/s 143(1) (a) only on the grounds of arithmetical error or that the Assessee had made an incorrect claim, etc. Reference, in this regard, may be had to ‘Fatehraj Singhvi & Ors. v. UOI and Ors’; 289 ITR 602 (Kar.). It goes without saying that in the absence of enabling powers, no disallowance can be made. As such, enabling provisions being absent, the CPC did not have the jurisdiction to make the disallowance in question, in the order u/s 143(1) of the Act. For this, we find support from the decision of the Coordinate Chandigarh Benches in case of ‘…

The Surarwan Gagwan Co-Operative Agriculture Service Society Limited, Surarwan vs. Ld. DCIT, CPC, Bengaluru

In the result, the appeal of the Assessee is allowed

ITA 46/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh29 Jul 2024AY 2018-19

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 46/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 The Surarwan Gagwan Co- Vs. The Ito, Operative Agriculture Service बनाम Ward, Society Limited, Nurpur (Palampur ) Surarwan Indora H.P. "थायी लेखा सं./Pan No: Aaact8925A अपीलाथ"/ Appellant ""यथ"/ Repsondent (Virtual Hearing) "नधा"रती क" ओर से/Assessee By : Sh. Vishan Mohan, Sr. Advocate With Sh Aditya Sood, Adv. राज"व क" ओर से/ Revenue By : Shri Dharam Vir, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 25.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 29.07.2024

For Appellant: Sh. Vishan Mohan, Sr. AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘SMC’, CHANDIGARH BEFORE DR KRINWANT SAHAY, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 46/CHD/2024 "नधा"रण वष" / Assessment Year : 2017-18 The Surarwan Gagwan Co- Vs. The ITO, operative Agriculture Service बनाम Ward, Society Limited, Nurpur (Palampur ) Surarwan Indora H.P. "थायी लेखा सं./PAN No: AAACT8925A अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT (VIRTUAL HEARING) "नधा"रती क" ओर से/Assessee by : Sh. Vishan Mohan, Sr. Advocate With Sh Aditya Sood, Adv. राज"व क" ओर से/ Revenue by : S…

The Tal Co-Operative Agriculture Service Society Ltd., Hamirpur vs. ITO, Ward, Hamirpur

In the result, the appeal is allowed

ITA 468/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Mar 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ajay Patiyal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 10ASection 139Section 139(1)Section 139(4)Section 143Section 143(1)Section 80Section 80ASection 80CSection 80P

…as per the un-amended provisions, the AO could disallow a claim u/s 143(1) (a) only on the grounds of arithmetical error or that the Assessee had made an incorrect claim, etc. Reference, in this regard, may be had to ‘Fatehraj Singhvi & Ors. v. UOI and Ors’; 289 ITR 602 (Kar.). It goes without saying that in the absence of enabling powers, no disallowance can be made. As such, enabling provisions being absent, the CPC did not have the jurisdiction to make the disallowance in question, in the order u/s 143 (1) of the Act. For this, we find support from ‘The Lanjani Co-operative Agri Service Society Ltd., VPO Lanj…

Singhvi & Ors. v. UOI and Ors (289 ITR 602) — Cited in 5 Judgments | BharatTax