Success Tours & Travels (P). Ltd. v. ITO

Krishna Kumar Kedia, Kolkata vs. ITO, Ward 30(1), Kolkata

Appeal of the assessee is dismissed

…any infirmity in the action of the Ld. AO. In this regard, we find that there are a number of judgments which support the action of Ld. AO in terms of assuming proper service of notice. We may refer to the case of Success Tours & Travels (P) Ltd. reported in 394 ITR 37 (Cal). In this case law, the relevant portions may be extracted for our guidance and reference: “15. Mr. Agarwal has relied on the judgment of the Supreme Court in the case of C.LT. v. Ramendra Nath Ghosh [1971] 82 ITR 888 to contend that there was no proper service of the notice to show-cause and the order passed by the Commissioner under sectio…

M/S. Shyam Steel Manufacturing Ltd., (Formerly Known As Sova Ispat Ltd.), Kolkata vs. DCIT, Circle - 3(1), Kolkata

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, V.P (Kz) & Shri A. T. Varkey, Jm ]

…e-tax beyond the period of limitation, it was wholly without jurisdiction rendering the entire proceeding a nullity. " (emphasis supplied) 4. Further, the Hon'ble Jurisdictional High Court at Calcutta in the case of Success Tours & Travels (P). Ltd vs. ITO [394 ITR 37 (Calcutta)], had discussed the above-mentioned ruling of the Hon'ble Apex Court and observed as under- "In the case of Alagendran Finance Ltd. (supra), [he revisional power of the Commissioner was in issue before the Supreme Court, but it was in relation to the question of limitation. In that case also, reassessment was made under certain specifi…