Tiwari Kanhaiya Lal v. CIT

154 ITR 109High Court1985#6879 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 143(2)Section 148Section 147Section 142(1)Section 144Section 144ASection 80P

Issues it is cited on

tangible materialnotice under section 148reason to believereassessment proceedingssection 143(2)section 139section 148section 147section 143section 144section 14section 13

Judgments citing Tiwari Kanhaiya Lal v. CIT

WITMER ENTERPRISES PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-3(3), CHENNAI

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

ITA 3840/CHNY/2025[2013-14]Status: DisposedITAT Chennai13 Mar 2026AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.3840/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Witmer Enterprises Pvt. Ltd., Vs. The Income Tax Officer, No. 86, Vasanth Business Centre, Corporate Ward 3(3), Ttk Road, Alwarpet, Chennai 600 018. Chennai. [Pan: Aaacw6606P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 18.02.2026 घोषणा की तारीख /Date Of Pronouncement : 13.03.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.11.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2013-14. 2. The Ld. Ar Shri Y. Sridhar, C.A. Requested To Take Up Ground No. 3 As Preliminary Issue For Adjudication As It Goes To The Root Of The Matter. Having No Objection From The Ld. Dr Ms. Gouthami

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Ms. Gouthami Manivasagam, Addl. CIT
Section 143(2)Section 148Section 4

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.3840/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Witmer Enterprises Pvt. Ltd., Vs. The Income Tax Officer, No. 86, Vasanth Business Centre, Corporate Ward 3(3), TTK Road, Alwarpet, Chennai 600 018. Chennai. [PAN: AAACW6606P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/…

DYNAMO REALCON PVT. LTD.,,KOLKATA vs. ITO, WARD - 1(1), KOLKATA

In the result, appeal of the assessee is allowed

ITA 1999/KOL/2024[2013-14]Status: DisposedITAT Kolkata14 Jan 2026AY 2013-14

Bench: Shri George Mathanआयकर अपील सं/Ita No.1999/Kol/2024 (नििाारण वर्ा / Assessment Year :2013-2014) Dynamo Realcon Pvt. Ltd., Vs Ito Ward-1(1), Kolkata 27, Narayani, 2Nd Floor, Brabourne Road, Kolkata-700001 Pan No. :Aadcd 1630 R (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Sunil Surana, Ar राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/01/2026 घोषणा की तारीख/Date Of Pronouncement : 14/01/2026 आदेश / O R D E R

For Appellant: Shri Sunil Surana, ARFor Respondent: Smt. Sima Das Biswas, Sr. DR
Section 143(2)Section 147Section 148

…law is well settled that it being an inherent defect is not curable. To the same effect are the decisions in Principal Commissioner of Income Tax-vs-Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Delhi) and Tiwari Kanhaiya Lal -vs- Commissioner of Income-Tax 154 ITR 109 (Raj). In the light of the above, the order passed by the learned Tribunal is legal and valid and does not call for any interference. Accordingly, the appeal filed by the revenue is dismissed and the substantial question of law is answered against the revenue. 4. It was submission that as statutory notice required on 143(2) of the Act has not bee…

MADURA COATS EMPLOYEES AND PUBLIC SERVICE CO-OP HOUSING SOCIETY LTD.,TIRUNELVELI vs. ITO, WARD-4,, TIRUNELVELI

ITA 2345/CHNY/2025[2016-17]Status: DisposedITAT Chennai10 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.: 2345/Chny/2025 िनधा"रण वष"/Assessment Year:2016-17 Maduracoats Employees & The Income Tax Officer, Public Service Co-Op Ward 4, Housing Society Ltd., Vs. Tirunelveli Ambasamudram, Agasthiyarpatti S.O, Agasthiyarpatti, Tirunelveli – 627428. Pan: Aaiam 5076B (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri S. Sridhar (Erode), Advocate ""यथ" क" ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई क" तारीख/Date Of Hearing : 30.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 10.11.2025

For Appellant: Shri S. Sridhar (Erode), AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 142(1)Section 143(2)Section 144ASection 147Section 148Section 250Section 80P

…nded that once a letter dated 30.08.2021 was filed requesting the return already filed be treated as compliance to notice under section 148, the AO ought to have accepted the same as a valid return in terms of law. Reliance was placed on 147 ITR 599 (Cal) and 154 ITR 109 (Raj). He further pleaded that the reassessment order passed without issuing a notice under section 143(2) is void and bad in law, following the ratio of the decisions in 226 Taxman 103 (Madras) and ITA No.1198/CHNY/2023 dated 21.08.2024. The ld. counsel futher contended that the directions issued by JCIT under section 144A on 24.09.2021 having n…

AMAR CHEMICALS,DELHI vs. DCIT, CENTRAL CIRCLE 15 , DELHI

ITA 3981/DEL/2025[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Mahavir Singh, Hon'Ble

For Respondent: Sh. Sachin Kumar, CA
Section 133ASection 139Section 143(2)Section 144Section 147Section 148

…me is a valid return of income. To support his view, Ld. AR relied upon the case law in the case of R.K. Gupta vs. ITO (2008) 115 ITD 384 (ITAT-Delhi); ITO v. Malvika Arun Somaiya ITA No. 3041/Mum/2004 decided on 27.09.2007; Tiwari Kanhaiya Lal vs. CIT (1985) 154 ITR 109 (Raj); Iqbal Singh Atwal vs. CIT (1984) 147 ITR 599 (Cal); K.s. Ratnaswami vs. Addl. ITO (1963) 48 ITR 568 (Mad.). Ld. AR for the assessee further submitted that any assessment made, without issuing and serving the mandatory statutory notice u/s.143(2) of the Act, is invalid, untenable and null and void ab initio by relying upon the decision of t…

M/S ROYAL TOUCH FABLON PVT. LTD.,KOLKATA vs. DCIT, CIR. 4(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 333/KOL/2024[2015-16]Status: DisposedITAT Kolkata15 Oct 2024AY 2015-16

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 115BSection 139(1)Section 142(1)Section 143(1)Section 143(2)Section 144BSection 147Section 148Section 68

…urn electronically u/s. 148 as original return has to be treated as return filed in response to sec. 148. The assessee also referred to the decision of Hon’ble Rajasthan High Court in the case of Kanhaiya Lal & Ors. 3 Royal Touch Fablon Pvt. Ltd., AY 2015-16 154 ITR 109 and the decision of Hon’ble Allahabad High Court in the case of Anand Kumar Sharma 198 ITR 121. Thus, the Ld. AR submitted that this communication to the department by just a reiteration of already sent e-mail to the department to the effect that original return filed u/s. 139(1) be treated as filed response to sec. 148. Ld. AR, therefore, submit…

ALMA ASSETS CONSULTANCY PRIVATE LIMITED. ,LUDHIANA vs. ITO, WARD-4(3), KOLKATA. , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 1092/KOL/2023[2011-12]Status: DisposedITAT Kolkata20 May 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1092/Kol/2023 Assessment Year : 2011-12 Alma Assets Consultancy Pvt. Ltd.………............…...……………....Appellant 341-K1, Post Office: Sahabana, Chandigarh Road, Mundian Khurd Ludhiana. [Pan: Aaica6234H] Vs. Ito, Ward-4(3), Kolkata…….............................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Rakesh Kumar Das, Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 10, 2024 Date Of Pronouncing The Order : May 20 , 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.08.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Confirmation Of Addition Of Rs.10,26,99,100/- Made By The Assessing Officer As Unexplained Cash Credits Into The Income Of The Assessee. 3. The Assessee Through Its Grounds Of Appeal Has Contested Not Only The Validity Of The Additions On Merits But Also Relating To The Validity Of The Reopening Of The Assessment U/S 147 R.W.S. 148 Of The Act & Also The Validity Of The Assessment For Want Of Issue Of Notice U/S 143(2) Of

Section 143(1)Section 143(2)Section 147Section 148Section 250

…law is well settled that it being an inherent defect is not curable. To the same effect are the decisions in Principal Commissioner of Income Tax-vs-Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Delhi) and Tiwari Kanhaiya Lai -vs- Commissioner of Income-Tax 154 ITR 109 (Raj). In the light of the above, the order passed by the learned Tribunal is legal and valid and does not call for any interference. Accordingly, the appeal filed by the revenue is dismissed and the substantial question of law is answered against the revenue.” 8. In view of the aforesaid decision of the Jurisdictional Calcutta High Court, this i…

M/S. AJANTA MERCHANTS PVT. LTD.,KOLKATA vs. I.T.O., WARD-8(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 608/KOL/2022[2011-2012]Status: DisposedITAT Kolkata28 Mar 2023AY 2011-2012

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

…law is well settled that it being an inherent defect is not curable. To the same effect are the decisions in Principal Commissioner of Income Tax-vs-Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Delhi) and Tiwari Kanhaiya Lai -vs- Commissioner of Income-Tax 154 ITR 109 (Raj). In the light of the above, the order passed by the learned Tribunal is legal and valid and does not call for any interference. Accordingly, the appeal filed by the revenue is dismissed and the substantial question of law is answered against the revenue.” In view of the present facts and ratio laid down in the above decisions, we quash the…

M/S. AJANTA MERCHANTS PVT. LTD.,KOLKATA vs. I.T.O., WARD-8(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 607/KOL/2022[2010-2011]Status: DisposedITAT Kolkata28 Mar 2023AY 2010-2011

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

…law is well settled that it being an inherent defect is not curable. To the same effect are the decisions in Principal Commissioner of Income Tax-vs-Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Delhi) and Tiwari Kanhaiya Lai -vs- Commissioner of Income-Tax 154 ITR 109 (Raj). In the light of the above, the order passed by the learned Tribunal is legal and valid and does not call for any interference. Accordingly, the appeal filed by the revenue is dismissed and the substantial question of law is answered against the revenue.” In view of the present facts and ratio laid down in the above decisions, we quash the…

M/S. AJANTA MERCHANTS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 8(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 606/KOL/2022[2009-2010]Status: DisposedITAT Kolkata28 Mar 2023AY 2009-2010

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

…law is well settled that it being an inherent defect is not curable. To the same effect are the decisions in Principal Commissioner of Income Tax-vs-Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Delhi) and Tiwari Kanhaiya Lai -vs- Commissioner of Income-Tax 154 ITR 109 (Raj). In the light of the above, the order passed by the learned Tribunal is legal and valid and does not call for any interference. Accordingly, the appeal filed by the revenue is dismissed and the substantial question of law is answered against the revenue.” In view of the present facts and ratio laid down in the above decisions, we quash the…

DESIGNER EXIM PVT. LTD.,MUMBAI vs. INCOME TAX OFFICER, 1(1)(2), SURAT

In the result, this appeal of the assessee is allowed

ITA 14/SRT/2022[2012-13]Status: DisposedITAT Surat22 Mar 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 234ASection 254(1)

…Ld. Vs ITO his submission, the ld. AR of the assessee has relied on the following decisions: (i) CIT Vs Laxman Das Khandelwal (2019) 108 taxmann.com 183 (SC) (ii) ACIT Vs Hotel Blue Moon (2010) 188 taxmann.com 113 (SC) (iii) Tiwari Kanahaiya Lal Vs CIT (1985) 154 ITR 109 (Raj) (iv) V.R. Sreekumar Vs ITO (2012) 21 taxmann.com 545 (Coch). (v) ITO Vs Smt. Kuldip Kaur (2012) 20 taxmann.com 99 (Chandigarh) (vi) ITO Vs R.K. Gupta (2008) 115 ITD 384 (Delhi) 5. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. 6. I have considered the submissions of both the parties and have gon…

RAJ KUMAR PROP. M/S RAJ COTTON & OIL MILLS,HARYANA vs. DCIT, CC-1, GURGAON

In the result, the appeal of the assessee is partly allowed with direction given in para 10 above

ITA 807/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Feb 2023AY 2011-12

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2011-12

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(2)Section 143(3)Section 144Section 145(3)Section 147Section 148Section 151

…as the return filed in response to the notice and then the previous return shall be treated as the fresh return submitted in response to the notice. Reference may be made to the decision of the Hon’ble Rajasthan High Court in Tiwari Kanhaya Lal vs. CIT (1985) 154 ITR 109 (Raj.) and the decision of Hon’ble Calcutta High Court in Iqbal Singh Atwal vs. CIT(1984) 147 ITR 599 (Cal.). 10. On the above facts and in the circumstances of the assessee’s case in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the Ld. CIT(A) who may call for the assessment record from the Ld.…

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…s recorded by the Tribunal do not call for any interference in face of the judgment of this Court in the case of CWT v. HUF of H.H. Late J. M. Scindia [2008] 174 Taxman 1 and the judgment of the Rajasthan Court in the case of Tiwari Kanhaiya Lal v. CIT [1985] 154 ITR 109. No question of law much less substantial question of law arises for determination. Appeal dismissed. No order as to costs.” As could be seen from the above the facts in this case are that the assessee did not file fresh return of income in response to notice u/s. 148 of the Act and the assessment was completed without issuing notice u/s.143(2…

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3944/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…s recorded by the Tribunal do not call for any interference in face of the judgment of this Court in the case of CWT v. HUF of H.H. Late J. M. Scindia [2008] 174 Taxman 1 and the judgment of the Rajasthan Court in the case of Tiwari Kanhaiya Lal v. CIT [1985] 154 ITR 109. No question of law much less substantial question of law arises for determination. Appeal dismissed. No order as to costs.” As could be seen from the above the facts in this case are that the assessee did not file fresh return of income in response to notice u/s. 148 of the Act and the assessment was completed without issuing notice u/s.143(2…

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3943/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…s recorded by the Tribunal do not call for any interference in face of the judgment of this Court in the case of CWT v. HUF of H.H. Late J. M. Scindia [2008] 174 Taxman 1 and the judgment of the Rajasthan Court in the case of Tiwari Kanhaiya Lal v. CIT [1985] 154 ITR 109. No question of law much less substantial question of law arises for determination. Appeal dismissed. No order as to costs.” As could be seen from the above the facts in this case are that the assessee did not file fresh return of income in response to notice u/s. 148 of the Act and the assessment was completed without issuing notice u/s.143(2…

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…s recorded by the Tribunal do not call for any interference in face of the judgment of this Court in the case of CWT v. HUF of H.H. Late J. M. Scindia [2008] 174 Taxman 1 and the judgment of the Rajasthan Court in the case of Tiwari Kanhaiya Lal v. CIT [1985] 154 ITR 109. No question of law much less substantial question of law arises for determination. Appeal dismissed. No order as to costs.” As could be seen from the above the facts in this case are that the assessee did not file fresh return of income in response to notice u/s. 148 of the Act and the assessment was completed without issuing notice u/s.143(2…

ASGAR MOHAMMED HUSSAIN GHADIALI,MUMBAI vs. ITO 17(1)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1879/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleshri Asgar Mohammed Hussain Ghadiali V. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda Street Aayakar, Mumbai New Vora’S Malo, 3Rd Floor, Room No. 24 Mumbai – 400 003 & M/S. Kagalwala & Associates Pan: Aappk 4042 B (Assessee) (Respondent) Assessee By : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department By : Shri Satish Chandra Rajore

For Appellant: Shri Dr. K. Shivram &For Respondent: Shri Satish Chandra Rajore
Section 124Section 143(2)Section 143(3)Section 148Section 292B

…s recorded by the Tribunal do not call for any interference in face of the judgment of this Court in the case of CWT v. HUF of H.H. Late J. M. Scindia [2008] 174 Taxman 1 and the judgment of the Rajasthan Court in the case of Tiwari Kanhaiya Lal v. CIT [1985] 154 ITR 109. No question of law much less substantial question of law arises for determination. Appeal dismissed. No order as to costs.” As could be seen from the above the facts in this case are that the assessee did not file fresh return of income in response to notice u/s. 148 of the Act and the assessment was completed without issuing notice u/s.143(2…

Tiwari Kanhaiya Lal v. CIT (154 ITR 109) — Cited in 16 Judgments | BharatTax