Taradevi Agarwal v. CIT

88 ITR 373Supreme Court of India1972#21519 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 119 Section 144B Section 263 Section 139 Section 142(1)Section 143(3)Section 147 Section 148

Issues it is cited on

assessment order erroneous erroneous and prejudicial section 263 section 26 salary previous year opportunity of being heard person company interest section 14 section 143(3)

Judgments citing Taradevi Agarwal v. CIT

Smt. Anita Banodha Alias Anita Kathgar, Anita Auto, Pondi Chirmiri Korea, Korea vs. Principal Commissioner of Income Tax-1, Raipur

In the result, appeal of the assessee is dismissed

ITA 230/RPR/2025[2018-19]Status: DisposedITAT Raipur10 Oct 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.230/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Smt. Anita Banodha Alias Anita Kathgar Anita Auto, Pondi, West Chirmiri, Korea (C.G)-497 449 Pan: Afgpj1876C ........अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Shri Raghunath, CIT-DR

Section 139Section 147Section 148Section 148ASection 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.230/RPR/2025 "नधा"रण वष" / Assessment Year : 2018-19 Smt. Anita Banodha alias Anita Kathgar Anita Auto, Pondi, West Chirmiri, Korea (C.G)-497 449 PAN: AFGPJ1876C ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Shri Raghunath, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 09.10.2025 घोषणा क"…

Technoblast Mining Corporation, Raigarh vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, appeal of the assessee is dismissed

ITA 307/RPR/2025[2020-21]Status: DisposedITAT Raipur27 Jun 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.307/Rpr/2025 "नधा"रण वष" / Assessment Year : 2020-21 Technoblast Mining Corporation 19, 2Nd Floor, Krishna Complex, Chaityana Nagar, Raigarh (C.G.)- 496 001 Pan: Aaeft5992Q

For Appellant: Shri Rakesh Kumar, AdvocateFor Respondent: Shri Ram Tiwari, Sr. DR

Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.307/RPR/2025 "नधा"रण वष" / Assessment Year : 2020-21 Technoblast Mining Corporation 19, 2nd Floor, Krishna Complex, Chaityana Nagar, Raigarh (C.G.)- 496 001 PAN: AAEFT5992Q ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1 ……""यथ" / Respondent Assessee by : Shri Rakesh Kumar, Advocate Revenue by : Shri Ram Tiwari, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 26.06.2…

M/S Poornachand Agrawal, Bilaspur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 104/RPR/2023[2018-19]Status: DisposedITAT Raipur29 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 104/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Pooranchand Agrawal C/O. Bagadia Enterprises, Near Shiv Talkies, Bilaspur (C.G.)-495001 Pan : Aaifp8483G

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 143(3)Section 263

…out enquiries, if AO failed to carry out enquiries to show as to how the Order passed by the AO is erroneous, are no longer applicable. Further, it is not out of place to mention that the honorable Supreme Court in the cases of Taradevi Agarwal Vs CIT (1972) 88 ITR 373(SC) and in the case of Rampyari Devi Saraogi Vs CIT (1968) 67 ITR 84 (SC) have already held that failure to conduct enquiries on part of AO constitutes assessment order to be erroneous and prejudicial to the interest of Revenue. Therefore, the decisions rendered without taking into considerations the above decisions of the Supreme Court appear to…

M/S Bhilai Jaypee Cement Limited, Bhilai(Cg) vs. The Pr. Commissioner of Income Tax-2, Raipur (Cg)

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 113/BIL/2016[2011-12]Status: DisposedITAT Raipur10 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.113/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/S. Bhilai Jaypee Cement Limited 14B, F Pocket, Maroda, Bhilai. Pan : Aadcb1675Q .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Dr. Simran Bhullar, CIT-DR

Section 143(3)Section 263

…hout applying the relevant provisions for allowing depreciation on railway track. For the above findings, rely upon the following decisions of the Hon'ble Supreme court and High Court — i. The Hon'ble Supreme Court in the ease of Tara Devi Agrawal. Vs. CIT in 88 ITR 373 (1972) held that : 8 M/s. Bhilai Jaypee Cement Limited Vs. Pr. CIT-2, Raipur "Where a stereotype order is passed which simply accepts what the assessee has said in the return and jails to make enquiries which are called for in the circumstances of the case so made will be erroneous and prejudicial to the interest of revenue and the Commissioner…