State of Punjab v. Mst. Qaisar Jehan Begum & Anr.

1 SCR 971Reported decision1964#21770 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 202time barred assessmentsection 91section 18interest u/s 234asection 119change of opinionsection 153dchief commissionersection 234afinal assessment ordersection 69c

Judgments citing State of Punjab v. Mst. Qaisar Jehan Begum & Anr.

Alka Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2488/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…ly or constructively.” The view taken in Raja Harish Chandra Raj Singh’s case (supra) by two-Judges Bench of the Hon’ble Supreme Court was affirmed by a three- Judges Bench of Hon’ble Supreme Court in State of Punjab Vs. Mst. Qaisar Jehan Begum & Anr., (1964) 1 SCR 971. The Apex Court, bettered its earlier decisions by taking one step further by adding that- “the knowledge of the award does not mean a mere knowledge of the fact that an award has been made; the knowledge must relate to the essential contents of the award.” 19.3 Therefore the orders as uploaded on the ITBA were incomplete and that would only come…

Mallika Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2487/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…ly or constructively.” The view taken in Raja Harish Chandra Raj Singh’s case (supra) by two-Judges Bench of the Hon’ble Supreme Court was affirmed by a three- Judges Bench of Hon’ble Supreme Court in State of Punjab Vs. Mst. Qaisar Jehan Begum & Anr., (1964) 1 SCR 971. The Apex Court, bettered its earlier decisions by taking one step further by adding that- “the knowledge of the award does not mean a mere knowledge of the fact that an award has been made; the knowledge must relate to the essential contents of the award.” 19.3 Therefore the orders as uploaded on the ITBA were incomplete and that would only come…

Abhimanyu Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2486/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…ly or constructively.” The view taken in Raja Harish Chandra Raj Singh’s case (supra) by two-Judges Bench of the Hon’ble Supreme Court was affirmed by a three- Judges Bench of Hon’ble Supreme Court in State of Punjab Vs. Mst. Qaisar Jehan Begum & Anr., (1964) 1 SCR 971. The Apex Court, bettered its earlier decisions by taking one step further by adding that- “the knowledge of the award does not mean a mere knowledge of the fact that an award has been made; the knowledge must relate to the essential contents of the award.” 19.3 Therefore the orders as uploaded on the ITBA were incomplete and that would only come…

State of Punjab v. Mst. Qaisar Jehan Begum & Anr. (1 SCR 971) — Cited in 3 Judgments | BharatTax