Swaran Kanta v. CIT

176 ITR 291High Court1989#15113 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 143(2)Section 143(3)Section 263

Judgments citing Swaran Kanta v. CIT

Ramesh Chand (Through Legal Heir Smt.Anju Bala), Faridabad vs. ITO, Ward-2(2), Faridabad

In the result, the appeal of the assessee is allowed

ITA 781/DEL/2022[2017-18]Status: DisposedITAT Delhi06 Aug 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumarassessment Year 2017-18

For Respondent: Shri P.N. Barnwal, CIT-DR

Section 143(2)Section 143(3)Section 263

…ial to the interest of the Revenue and therefore, the jurisdiction under Section 263 was never conferred upon the Pr.CIT. 4. The ld. CIT-DR for the Revenue, on the other hand, referred to the judgment rendered in the case of Smt. Swaran Kanta vs. CIT, (1989) 176 ITR 291 (P&H) to submit that the return of income filed by the deceased do not get invalidated when the widow was impleaded and the notice was issued to her as legal heir of the assessee. 4.1 The ld. CIT-DR thus submitted that the revision of the assessment order so passed is capable of being revised under Section 263 of the Act. 5. We have carefully c…

The DCIT, Central Circle-1, Rajkot vs. Smt. Kanchan Kiran Sorathiya, Anjar-Kutch

In the result, appeal filed by the Revenue is dismissed

ITA 39/RJT/2022[2018-19]Status: DisposedITAT Rajkot22 Dec 2023AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2018-19

Section 142(1)Section 143(2)Section 159(2)(b)Section 159(3)Section 292BSection 69B

…should not invalidate the assessment proceedings when no confusion or prejudice is caused due to non-observance of technical formalities. The Ld. DR was confronted with the decision of Hon’ble Punjab And Haryana High Court in the case of Swaran Kanta vs. CIT, 176 ITR 291 which is in favour of the Revenue and held that the title of the Assessment Order which was not correctly worded would not make the Assessment Order invalid and the Assessment Order as passed by the Income Tax Officer was a valid assessment. 6. The Ld. AR submitted that the decision of Hon’ble Punjab And Haryana High Court is on a slightly diffe…

Namrata Kapale, Chindwara vs. Pr.CIT-1, Jabalpur

In the result, the assessee‟s appeal is dismissed

ITA 41/JAB/2022[2017-18]Status: DisposedITAT Jabalpur08 Aug 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR

Section 143(2)Section 143(3)Section 148(1)Section 159(2)(b)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 41/JAB/2022 (Asst. Year: 2017-18) Namrata Kapale, vs. Principal CIT-1, L/R of Ram Rao Kapale, Jabalpur. Ward No.12, Purani Basti Loniya, Karbal, Chhindwara. [PAN : FFUPK 7400 E] (Appellant) (Respondent) Appellant by : Shri Rahul Bardia, FCA Respondent by : Shri U.B. Mishra, CIT-DR Date of hearing : 08/08/2022 Date of pronouncement : 23/09/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal…

Saurabh Singhai L/H Late Shri Mahendra Kumar Jain, Sagar vs. Income Tax Officer-3 Sagar, Sagar

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

Section 139Section 143(3)Section 147Section 148(1)Section 263

…lost merely because of omission to correctly record the name of the assessee. The matter is in principle well-settled, and to exhibit which reference is made to the decisions in CIT v. Kaushalyabai v. CIT [1995] 238 ITR 1008 (MP) and Swarn Kanta v. CIT [1989] 176 ITR 291 (P&H). The issue/s involved, it may be appreciated, is of a valid assumption of jurisdiction and grant of proper opportunity, neither of which is in dispute here. As explained in CIT v. Sumantbhai C. Munshaw (Decd) [1981] 128 ITR 142 (Guj), rendered with reference to a host of judicial precedents, including by the Apex Court, where there is no la…

The Dy. CIT, Circle - 2(1), Vijayawada vs. Sri C.D.S.Prakasa Rao, L/H. C.D.V. Subba Rao, Vijayawada

In the result, appeal of the revenue is allowed for statistical purpose

ITA 44/VIZ/2013[2006-07]Status: DisposedITAT Visakhapatnam04 Jul 2018AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.Cit, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada Lr Of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [Pan :Adapc2488D] Museum Road Governorpet Vijayawada [Pan : Adkpc7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri R.S.Aravindakshan, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar

For Appellant: Shri R.S.Aravindakshan, DRFor Respondent: Shri G.V.N.Hari, AR

Section 143(3)Section 147Section 148Section 436oSection 43B

…IT, Circle Agartala (supra) and the coordinate bench held that it is a curable mistake and there is no jurisdictional defect. The Hon’ble ITAT, Kolkata relied on the decision of the Hon’ble Punjab and Haryana High Court in the case of Smt.Swarna Kanta Vs, CIT 176 ITR 291 (P&H). For ready reference, we extract relevant paragraph of the order of the Coordinate Bench of Kolkata in the case of Gautam Paul Vs. ACIT, Circle Agartala (supra) which reads as under : 7.3.1. We find that the provisions of section 292B of the Act reads as follows:- Return of income, etc., not to be invalid on certain grounds. 292B. No retur…

ITO, New Delhi vs. Late Sh. Ram Kumar, Legal Heirs Sh. Amit Kumar & Smt. Rajkumari, New Delhi

In the result appeal filed by the revenue stands dismissed

ITA 6495/DEL/2016[2012-13]Status: DisposedITAT Delhi27 Dec 2017AY 2012-13

Bench: Shri G.D.Agrawal & Smt. Beena A Pillaia.Y. 2012-13 Ito, Ward 41(3) Vs. Late Sh. Ram Kumar Room No.1709 L/H : Sh. Amit Kumar & E 2 Block, Smt.Rajkumari Civic Centre 39 A, Jwalaheri Market New Delhi Paschim Vihar New Delhi 110 063 Pan: Aabpy6772G (Appellant) (Respondent) Appellant By Shri Atiq Ahmad, Sr.D.R. Respondent By None Date Of Hearing 21/12/2017 Date Of Pronouncement 27/12/2017 Order Per Beena A Pillai

Section 142(1)Section 143Section 143(3)Section 147Section 148Section 290Section 292Section 292B

…ring the provisions of section 2928 of the Income Tax Act. 3. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not considering the Hon'ble Haryana & Punjab High Court in the case of Swaran Kanta Vs Commissioner of Income Tax (176 ITR 291) held that" title of order, which was not happily worded would not make the order invalid". 4. The Appellant craves the right to add, alter or amend any ground of appeal. 2. Brief facts of the case are as under: During the assessment proceedings Ld.AO observed that assessee had sold immovable property during the financial year relevant to assess…