Smt. Nilofer Hameed and Am v. ITO

235 ITR 161High Court1999#9562 most cited

What is Smt. Nilofer Hameed and Am v. ITO authority for?

An Assessing Officer cannot issue a notice under Section 148 if original or reassessment proceedings are pending. However, if no such proceedings are pending, a notice under Section 148 can be issued within the prescribed time.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Nilofer Hameed v ITO · Section 148 · reassessment proceedings pending · original assessment pending · issue notice u/s 148

Judgments citing Smt. Nilofer Hameed and Am v. ITO

Smt. Shakuntla Devi, Chandigarh vs. ACIT, Chandigarh

In the result, the appeal of the assessee is allowed

ITA 1227/CHANDI/1996[01/04/1985 to 17/07/1995]Status: DisposedITAT Chandigarh06 Feb 2025
For Appellant: Shri M.R. Sharma, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 132(1)Section 143(2)Section 144Section 158B

…s against the law laid down by Hon'ble Supreme Court in case of Mr. S. B Jain, ITO Nagpur Vs. Mahandera 83 ITR 104, Hon'ble Delhi High Court in case of CIT Vs. Sanjay Kumar Garg (2015) TMI 390, Hon'ble Kerala High Court in case of Nilafer Hameed Vs. ITO(1999) 235 ITR 161. 15. It was further submitted that ACIT Investigation Circle -1, Chandigarh vide his letter dt. 01/10/1996 informed the assessee that the jurisdiction of the case has been transferred to him under provisions of Section 127 however no order under section 127 has either been brought on record by the AO during the assessment proceedings or supplied…

Sri A Narayanaswamy vs. The Deputy Commissioner of Income-Tax

ITA/217/2020HC Karnataka22 Aug 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 132Section 143(2)Section 143(3)Section 158BSection 260

…ppeal, Shri. K.V.Aravind, for the Revenue, submitted that assessee has filed block returns on 19.06.2002, indicating the block periods as A.Y’s 1995- 1996 to 2001-02, upto 02.11.2000 instead of 02.11.2001. 6ITA No.187 of 2003 7(2010) 321 ITR 362 SC 8[1999] 235 ITR 161 (Ker) 9[2017] 292 CTR 81 (ALL) - 8 - NC: 2023:KHC:29823-DB ITA No. 217 of 2020 Therefore, the notice issued under Section 158BC after completion of assessment proceedings is valid. 10. In support of his contentions, Shri. Aravind has relied upon following authorities: (i) Commissioner of Income-tax-III Vs. Calcutta Knitwe…

ITO Ward 1, Tuticorin vs. J.Durairaj, Tuticori

In the result, appeal of the revenue is dismissed

ITA 1716/CHNY/2017[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: S/Shri Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 The Income Tax Officer, The Income Tax Officer, Vs. Shri J.Durairaj, M/S. Thangam Shri J.Durairaj, M/S. Thangam Ward-1, Tuticorin 1, Tuticorin Finance, Finance, No.28 No.28-A, Chetti Pillaimar Street, Eral, Tuticorin Pillaimar Street, Eral, Tuticorin District Pan/Gir No.Ajupd 7674 F Ajupd 7674 F (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : None Revenue By : Shri G.Johnson, Addl Cit ( Cit (Dr) Date Of Hearing : 25 /2/ 2022 2 Date Of Pronouncement : 31/3/20 /2022 O R D E R Per C.M.Garg, Jm , Jm

For Appellant: NoneFor Respondent: Shri G.Johnson, Addl CIT (
Section 139Section 139(1)Section 139(5)Section 142(1)Section 148

…is settled law that when the regular assessment proceedings is pending, the Assessing Officer cannot issue notice u/s 148 without completing the regular assessment proceedings. It was held by the Hon'ble Kerala High Court in the case of Nilofer Hameed vs ITO [235 ITR 161] after referring to a number of judgments of the High Courts, that when assessment is pending either by way of original assessment or by way of reassessment proceedings, the Assessing Officer cannot issue a notice u/s 148. The above decision was arrived at based on the authority of the Apex Court in the case of Shri S.B. Jain, Income Tax Officer,…

ITO, Faridabad vs. Sh. Karan Singh, Faridabad

In the result, all the appeals of the Revenue are dismissed

ITA 2392/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Sept 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: Shri Shyam Sundar Mangla, CAFor Respondent: Shri Arun Kumar Yadav, Sr.DR
Section 142(1)Section 148

…d by the Ld. DR are insignificant as the Tribunal has clearly held that during the pendency of the notice under section 142(1) of the Act, notice under section 148 could not have been issued to the assessee. In the case of Smt. Nilofer Hameed and Am. Vs. ITO, 235 ITR 161, the Hon'ble Kerala High Court held as under:- "If an assessment is pending either by way of original assessment or by way of reassessment proceedings, the AO the time mentioned in the section." 11. The ratio of the aforesaid decisions is applicable to the facts of the present case. We do not agree with the submissions made by the Ld. DR that t…

ITO, Faridabad vs. Sh. Girraj Singh, Faridabad

In the result, all the appeals of the Revenue are dismissed

ITA 2391/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Sept 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: Shri Shyam Sundar Mangla, CAFor Respondent: Shri Arun Kumar Yadav, Sr.DR
Section 142(1)Section 148

…d by the Ld. DR are insignificant as the Tribunal has clearly held that during the pendency of the notice under section 142(1) of the Act, notice under section 148 could not have been issued to the assessee. In the case of Smt. Nilofer Hameed and Am. Vs. ITO, 235 ITR 161, the Hon'ble Kerala High Court held as under:- "If an assessment is pending either by way of original assessment or by way of reassessment proceedings, the AO the time mentioned in the section." 11. The ratio of the aforesaid decisions is applicable to the facts of the present case. We do not agree with the submissions made by the Ld. DR that t…

ITO, Faridabad vs. Sh. Mahavir Singh, Faridabad

In the result, all the appeals of the Revenue are dismissed

ITA 2390/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Sept 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: Shri Shyam Sundar Mangla, CAFor Respondent: Shri Arun Kumar Yadav, Sr.DR
Section 142(1)Section 148

…d by the Ld. DR are insignificant as the Tribunal has clearly held that during the pendency of the notice under section 142(1) of the Act, notice under section 148 could not have been issued to the assessee. In the case of Smt. Nilofer Hameed and Am. Vs. ITO, 235 ITR 161, the Hon'ble Kerala High Court held as under:- "If an assessment is pending either by way of original assessment or by way of reassessment proceedings, the AO the time mentioned in the section." 11. The ratio of the aforesaid decisions is applicable to the facts of the present case. We do not agree with the submissions made by the Ld. DR that t…

ITO, Faridabad vs. Sh. Harbir Singh, Faridabad

In the result, all the appeals of the Revenue are dismissed

ITA 2389/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Sept 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: Shri Shyam Sundar Mangla, CAFor Respondent: Shri Arun Kumar Yadav, Sr.DR
Section 142(1)Section 148

…d by the Ld. DR are insignificant as the Tribunal has clearly held that during the pendency of the notice under section 142(1) of the Act, notice under section 148 could not have been issued to the assessee. In the case of Smt. Nilofer Hameed and Am. Vs. ITO, 235 ITR 161, the Hon'ble Kerala High Court held as under:- "If an assessment is pending either by way of original assessment or by way of reassessment proceedings, the AO the time mentioned in the section." 11. The ratio of the aforesaid decisions is applicable to the facts of the present case. We do not agree with the submissions made by the Ld. DR that t…

ITO, Faridabad vs. Sh. Ombir Singh, Faridabad

In the result, all the appeals of the Revenue are dismissed

ITA 2388/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Sept 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: Shri Shyam Sundar Mangla, CAFor Respondent: Shri Arun Kumar Yadav, Sr.DR
Section 142(1)Section 148

…d by the Ld. DR are insignificant as the Tribunal has clearly held that during the pendency of the notice under section 142(1) of the Act, notice under section 148 could not have been issued to the assessee. In the case of Smt. Nilofer Hameed and Am. Vs. ITO, 235 ITR 161, the Hon'ble Kerala High Court held as under:- "If an assessment is pending either by way of original assessment or by way of reassessment proceedings, the AO the time mentioned in the section." 11. The ratio of the aforesaid decisions is applicable to the facts of the present case. We do not agree with the submissions made by the Ld. DR that t…

ITO, Faridabad vs. Sh. Rajbir Singh, Faridabad

In the result, all the appeals of the Revenue are dismissed

ITA 2386/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Sept 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: Shri Shyam Sundar Mangla, CAFor Respondent: Shri Arun Kumar Yadav, Sr.DR
Section 142(1)Section 148

…d by the Ld. DR are insignificant as the Tribunal has clearly held that during the pendency of the notice under section 142(1) of the Act, notice under section 148 could not have been issued to the assessee. In the case of Smt. Nilofer Hameed and Am. Vs. ITO, 235 ITR 161, the Hon'ble Kerala High Court held as under:- "If an assessment is pending either by way of original assessment or by way of reassessment proceedings, the AO the time mentioned in the section." 11. The ratio of the aforesaid decisions is applicable to the facts of the present case. We do not agree with the submissions made by the Ld. DR that t…

JUDGEMENTopens in new window

The appeals are dismissed

ITA/93/2012HC Delhi02 Sept 2015
Section 131Section 133ASection 147Section 260A

…Income Tax Officer was not competent to issue a fresh notice under Section 148 of the Income Tax Act, 1961. 2015:DHC:7233-DB ITA Nos. 92, 93, 94 & 96 of 2012 Page 8 of 9 11. In Nilofer Hameed v. Income Tax Officer [1999] 235 ITR 161 (Ker) after referring to a number of judgments of the High Courts, it was held by the Kerala High Court that “if an assessment is pending either by way of original assessment or by way of reassessment proceedings, the Assessing Officer cannot issue a notice under Section 148 but if no proceedings are pending either by way of original assessm…

JUDGEMENTopens in new window

The appeals are dismissed

ITA/92/2012HC Delhi02 Sept 2015
Section 131Section 133ASection 147Section 260A

…Income Tax Officer was not competent to issue a fresh notice under Section 148 of the Income Tax Act, 1961. 2015:DHC:7233-DB ITA Nos. 92, 93, 94 & 96 of 2012 Page 8 of 9 11. In Nilofer Hameed v. Income Tax Officer [1999] 235 ITR 161 (Ker) after referring to a number of judgments of the High Courts, it was held by the Kerala High Court that “if an assessment is pending either by way of original assessment or by way of reassessment proceedings, the Assessing Officer cannot issue a notice under Section 148 but if no proceedings are pending either by way of original assessm…