Sri Nath Suresh Chand Ram Naresh v. CIT

280 ITR 396High Court2006#1669 most cited

What is Sri Nath Suresh Chand Ram Naresh v. CIT authority for?

Section 292B of the Income Tax Act applies only to procedural irregularities and cannot cure fundamental jurisdictional defects, such as the non-issue of a mandatory Section 148 notice for reassessment or framing an assessment against a non-existing or dead person.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

Sri Nath Suresh Chand Ram Naresh v. CIT · Section 148 notice · Section 292B · jurisdictional defect · procedural irregularity · assessment against dead person · non-existing entity · condition precedent · validity of assessment · curable defect

Also reported as

145 Taxmann 186

Sections most often in play

Section 148Section 147Section 159Section 292BSection 142(1)Section 139(1)Section 263Section 143(3)

Issues it is cited on

section 263ofsection 2(7)section 159cost plus methodsection 292blegal representativeinadequate enquirysection 34(1)section 292revision under section 263jdasection 21

Judgments citing Sri Nath Suresh Chand Ram Naresh v. CIT

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1762/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1766/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1765/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1761/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Feb 2020AY 2008-09

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…ITR 197 (All); CIT v. Sobhaglal Mishrilal Semlavada reported in [b]. 223 ITR 554 (MP); CIT v. Suresh Chandra Gupta reported in 173 ITR [c]. 407 (Raj); [d]. CIT v. Rohtas reported in 311 ITR 460 (P &H); Sri Nath Suresh Chand Ram Naresh v. CIT reported [e]. in 280 ITR 396 [All] CIT vs. Associated Cement & Steel Agencies [1984] [f]. 147 ITR 776 [Bom.], In all the above cited cases it has been held that where statutory notices initiating assessment were issued by treating assessee in a particular status the same cannot be changed while framing the assessment. [vi]. The Appellant also places reliance on the parity of…

M/S Manish Finlease (P) Ltd, Patna vs. ITO, Ward-2(1), Patna

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68

…` IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. ITO, Ward 2(1), Patna Chandi House Exhibition Road, Patna PAN/GIR No.AACCM 6252 B (Appellant) .. ( Respondent) Assessee by : Shri A.K.Rastogi & Rakesh Kumar, ARs Revenue by : Shri Indrajeet Singh, DR Date of Hearing : 20/06/ 2019 Date of Pronouncement : 09/08/ 2019 O R D E R Per Bench This is an appeal filed by the assessee against the order of the CIT(A)-1, Patna dated 27.9.2018 for the assessment year 2010-2…

Late Shri Bhairu Prasad C/O- Kalani & Co., Ca, 5Th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur vs. ITO Ward-1(2), Alwar

In the result, the impugned notice is set aside

ITA 723/JPR/2019[2010-11]Status: DisposedITAT Jaipur23 Jul 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Singh (JCIT) &
Section 142(1)Section 147Section 148

…on-existing entity or a dead person could be brought within the ambit of Section 292B of the Act and after referring to the decisions on the point including the decision of the Allahabad High Court in the case of Sri Nath Suresh Chand Ram Naresh v. CIT [2006] 280 ITR 396/145 Taxman 186 it has been held that the provisions of Section 292B of the Act are not applicable and that framing of assessment against a non-existing entity/person goes to the root of the matter, which is not a procedural irregularity, but a jurisdictional defect, as there cannot be any assessment against a dead person. 24. The learned Senior S…

Deputy Commissioner of Income Tax, Pune vs. M/S. Amdocs Development Centre India Pvt.Ltd, Pune

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 398/PUN/2017[2011-12]Status: DisposedITAT Pune03 Jun 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 376/Pun/2017 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri P.J. Pardiwalla &
Section 10ASection 10A(7)Section 143(2)Section 234BSection 80ISection 92C

…ration by the Revenue, was an absolutely invalid return as it had a glaring inherent defect which could not be cured in spite of the deeming effect of Section 292B of the 1961 Act." 15. Likewise, in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT (2006) 280 ITR 396, the Allahabad High Court held that the issue of notice under Section 148 of the Income Tax Act is a condition precedent to the validity of any assessment order to be passed under section 147 of the Act and when such a notice is not issued and assessment made, such a defect cannot be treated as cured A.Y.2011-12 under Section 292B of the Act. Th…

Amdocs Development Centre India LLP (Successor of Amdocs Development Centre India P Ltd.), Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 376/PUN/2017[2011-12]Status: DisposedITAT Pune03 Jun 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 376/Pun/2017 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri P.J. Pardiwalla &
Section 10ASection 10A(7)Section 143(2)Section 234BSection 80ISection 92C

…ration by the Revenue, was an absolutely invalid return as it had a glaring inherent defect which could not be cured in spite of the deeming effect of Section 292B of the 1961 Act." 15. Likewise, in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT (2006) 280 ITR 396, the Allahabad High Court held that the issue of notice under Section 148 of the Income Tax Act is a condition precedent to the validity of any assessment order to be passed under section 147 of the Act and when such a notice is not issued and assessment made, such a defect cannot be treated as cured A.Y.2011-12 under Section 292B of the Act. Th…

V3S Infratech Ltd., New Delhi vs. ACIT, New Delhi

ITA 3643/DEL/2016[2007-08]Status: DisposedITAT Delhi21 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Sanjay Kumar, CA & Shri AjayFor Respondent: Shri N.K. Bansal, Sr.D.R
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 292B

…, was an absolutely invalid return as it had a glaring inherent defect which could not be cured in spite of the deeming effect of s. 292B of the 1961 Act.” 15. Likewise, in the case of Sri Nath Suresh Chand Ram Naresh vs. CIT (2005) 196 CTR (All) 416 : (2006) 280 ITR 396 (All), the 14 I.T.A. No.3643/DEL/2016 Allahabad High Court held that the issue of notice under s. 148 of the IT Act is a condition precedent to the validity of any assessment order to be passed under s. 147 of the Act and when such a notice is not issued and assessment made, such a defect cannot be treated as cured under s. 292B of the Act. The…

Value First Digital Media Pvt. Ltd., New Delhi vs. ACIT, Circle-5(2), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 2183/DEL/2018[2014-15]Status: DisposedITAT Delhi02 May 2019AY 2014-15

Bench: Sh. R.K Pandaassessment Year: 2014-15

Section 143Section 250(5)

…ration by the Revenue, was an absolutely invalid return as it had a glaring inherent defect which could not be cured in spite of the deeming effect of Section 292B of the 1961 Act." 14. Likewise, in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT (2006) 280 ITR 396, the Allahabad High Court held that the issue of notice under Section 148 of the Income Tax Act is a condition precedent to the validity of any assessment order to be passed under section 147 of the Act and when such a notice is not issued and assessment made, such a defect cannot be treated as cured under Section 292B of the Act. The Court obser…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 485/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…stood dissolved as per provisions of the Companies Act. Order was in the name of non-existing person and hence void and illegal. 19. Spice Infotainment Ltd.(supra) refers to decision of Allahabad High Court in Sri Nath Suresh Chand Ram Naresh v. CIT, (2006) 280 ITR 396 (All). We have examined the decision in Sri Nath Suresh Chand Ram Naresh (supra) and would observe that facts were peculiar. There was oral partition of the Hindu undivided family, M/s Munna Lal Moti Lal, on death of the “Karta”, Moti Lal. Capital was divided amongst three brothers, who were the coparceners. Controversy was regarding legality of…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 484/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…stood dissolved as per provisions of the Companies Act. Order was in the name of non-existing person and hence void and illegal. 19. Spice Infotainment Ltd.(supra) refers to decision of Allahabad High Court in Sri Nath Suresh Chand Ram Naresh v. CIT, (2006) 280 ITR 396 (All). We have examined the decision in Sri Nath Suresh Chand Ram Naresh (supra) and would observe that facts were peculiar. There was oral partition of the Hindu undivided family, M/s Munna Lal Moti Lal, on death of the “Karta”, Moti Lal. Capital was divided amongst three brothers, who were the coparceners. Controversy was regarding legality of…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 483/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…stood dissolved as per provisions of the Companies Act. Order was in the name of non-existing person and hence void and illegal. 19. Spice Infotainment Ltd.(supra) refers to decision of Allahabad High Court in Sri Nath Suresh Chand Ram Naresh v. CIT, (2006) 280 ITR 396 (All). We have examined the decision in Sri Nath Suresh Chand Ram Naresh (supra) and would observe that facts were peculiar. There was oral partition of the Hindu undivided family, M/s Munna Lal Moti Lal, on death of the “Karta”, Moti Lal. Capital was divided amongst three brothers, who were the coparceners. Controversy was regarding legality of…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 482/AHD/2017[2007-08]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…stood dissolved as per provisions of the Companies Act. Order was in the name of non-existing person and hence void and illegal. 19. Spice Infotainment Ltd.(supra) refers to decision of Allahabad High Court in Sri Nath Suresh Chand Ram Naresh v. CIT, (2006) 280 ITR 396 (All). We have examined the decision in Sri Nath Suresh Chand Ram Naresh (supra) and would observe that facts were peculiar. There was oral partition of the Hindu undivided family, M/s Munna Lal Moti Lal, on death of the “Karta”, Moti Lal. Capital was divided amongst three brothers, who were the coparceners. Controversy was regarding legality of…

Sri . Aemala Venkateswara Rao, Guntur vs. The ITO, Guntur

In the result appeal of the assessee is allowed

ITA 227/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam03 Apr 2019AY 2007-2008

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.227/Viz/2017 (ननधधारण वर्ा/ Assessment Year:2007-08) Sri Aemala Venkateswara Rao Vs. Income Tax Officer Asst.In The Name Of Ward-2(1) Aemala Nirmala Devi Guntur L/R Of Sri Aemala Venkateswara Rao 5-93-39; 6/13 Brodipet Guntur [Pan :Aespa0834Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Kameswara Rao, Ar प्रत्यधथी की ओर से/ Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03 .03.2019

For Appellant: Shri C.Kameswara Rao, ARFor Respondent: Smt.Suman Malik, DR
Section 142(1)Section 144Section 147Section 148Section 159

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.227/VIZ/2017 (ननधधारण वर्ा/ Assessment Year:2007-08) Sri Aemala Venkateswara Rao Vs. Income Tax Officer Asst.in the name of Ward-2(1) Aemala Nirmala Devi Guntur L/R of Sri Aemala Venkateswara Rao 5-93-39; 6/13 Brodipet Guntur [PAN :AESPA0834Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/…

Sma Construction Pvt. Ltd. (Now Amalgamated With Buniyad Developers Pvt. Ltd.), New Delhi vs. Pr. CIT- 8, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4832/DEL/2018[2010-11]Status: DisposedITAT Delhi18 Mar 2019AY 2010-11

Bench: Shri G.D. Agrawal, Before Shri G.D. Agrawal, Vice & And Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice & And Shri K. Narasimha Chary Shri K. Narasimha Charyshri K. Narasimha Chary Shri K. Narasimha Chary

For Appellant: Shri Rajeev Saxena, AdvocateFor Respondent: Shri S.S. Rana, CIT-DR
Section 148Section 263

…7. On the other hand, in the decision relied upon by the learned counsel for the assessee in the case of Spice Entertainment Ltd. (supra), Hon'ble Delhi High Court held as under :- “15. Likewise, in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT (2006) 280 ITR 396, the Allahabad High Court held that the issue of notice under Section 148 of the Income Tax Act is a condition precedent to the validity of 4 ITA-4832/Del/2018 any assessment order to be passed under section 147 of the Act and when such a notice is not issued and assessment made, such a defect cannot be treated as cured under Section 292B of the…

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

ITTA/439/2018HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Vertex Customer Management India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 966/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Jul 2018AY 2011-12

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2011-12 Vertex Customer Management Dcit, Circle- 26(1), India Pvt. Ltd., New Delhi. First Floor, Tower A, First India Place, Vs. Mehrauli – Gurgaon Road, Sushant Lok Phase- I, Gurgaon.

For Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 292B

…ration by the Revenue, was an absolutely invalid return as it had a glaring inherent defect which could not be cured in spite of the deeming effect of Section 292B of the 1961 Act." 15. Likewise, in the case of Sri Nath Suresh Chand Ram Naresh Vs. CIT (2006) 280 ITR 396, the Allahabad High Court held that the issue of notice under Section 148 of the Income Tax Act is a condition precedent to the validity of any assessment order to be passed under section 147 of the Act and when such a notice is not issued and assessment made, such a defect cannot be treated as cured under Section 292B of 9 the Act. The Court obs…

Shri Ishwarbhai Maganbhai Desai, Ahmedabad vs. The Income Tax Officer, Ward-3, Patan

In the result, appeal of the assessee is allowed

ITA 90/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad12 Apr 2018AY 2008-09

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 90/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09

For Appellant: Shri T.P. Hemani, ARFor Respondent: Shri Prasson Kabra, Sr.DR
Section 142(1)Section 144Section 148Section 158BSection 292BSection 68

…stood dissolved as per provisions of the Companies Act. Order was in the name of non-existing person and hence void and illegal. 19. Spice Infotainment Ltd.(supra) refers to decision of Allahabad High Court in Sri Nath Suresh Chand Ram Naresh v. CIT, (2006) 280 ITR 396 (All). We have examined the decision in Sri Nath Suresh Chand Ram Naresh (supra) and would observe that facts were peculiar. There was oral partition of the Hindu undivided family, M/s Munna Lal Moti Lal, on death of the “Karta”, Moti Lal. Capital was divided amongst three brothers, who were the coparceners. Controversy was regarding legality of…

D.C.I.T Cir - 1, Kolkata vs. M/S Gestetner (India) Ltd, Kolkata

In the result, appeal of assessee is allowed and that of the revenue is dismissed

ITA 981/KOL/2013[1999-2000]Status: DisposedITAT Kolkata16 Aug 2017AY 1999-2000

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 143Section 143(3)Section 481

…Gestetner (India) Ltd. , AY 1999-2000 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 619/Kol/2013 Assessment Year: 1999-2000 Gestetner (India) Ltd. (Since merged Vs. Deputy Commissioner of Income-tax, with Richo India Ltd.) Circle-1, Kolkata. (PAN: AABCG1103A) Appellant Respondent & I.T.A. No. 981/Kol/2013 Assessment Year: 1999-2000 Deputy Commissioner of Income-tax, Vs. Gestetner (India) Ltd. (Since merged Circle-1,…